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As overall equipment effectiveness (OEE) is a metric to estimate equipment effectiveness of production systems, the purpose of this paper is to identify strategic management tools and techniques based on OEE assessment of the ice cream production line.

This paper presents the collection and the analysis of data for ice cream production under real working conditions. The data cover a period of eight months. A framework process to improve the OEE of an automated production system was proposed. Six major stoppage losses, i.e. equipment failure, setup and adjustment, idling and minor stoppage, reduced speed, defects in the process, and reduced yield, were examined with the help of Pareto analysis. In addition, the actual availability (A), performance efficiency (PΕ) and quality rate (QR) measures, together with the complete OEE for each working day, week and month of the production line were shown.

The main goal of the study is to identify major stoppage losses, in order to examine and improve the overall equipment efficiency (OEE) of the ice cream production line through the application of an adequate management, i.e. TPM approach. Based on the obtained results, maintenance management strategy and production planning have been suggested to improve their maintenance procedures and the productivity as well.

The proposed method can be applied to each automated production system. The main benefits of this method are the improvement of productivity, quality enhancement of products, the reduction of sudden breakdowns and the cost of maintenance. Moreover, the analysis provides a useful perspective and helps managers/engineers make better decisions on the operations management of the line, and suggestions for improvement were proposed and will be implemented accordingly.

Differences in the laws and regulations with respect to basic materials, optional ingredients and food additives authorised in ice‐cream manufacture in the EC members states were studied. No substantial differences exist regarding most of the basic materials. However, there are differences in certain of these materials, e.g. non‐milk fats, skimmed milk powder or sweetners other than sucrose. More differences exist among the optional ingredients and food additives. Most of the food additives authorised by each state ae in the list of additives approved by the EC Council. Compositional requirements for different ice‐cream types were also studied.

The phycocyanin is a pigment present in the microalga Spirulina that has been studied due to its applicability as food coloring; however, it can be used due to the ability to act as an emulsifier or stabilizer in function of its protein characteristic. The purpose of this paper is to use aqueous extracts of Spirulina containing phycocyanin (EP) as a substitute of additives in the production of ice creams.

The study was divided in two sections: first, the influence of addition of EP in ice cream bases (that represent the ice cream preparation before air incorporation step) and second, the influence of addition of EP in five ice cream formulations, in which the differences were the addition of EP in substitution of stabilizer, Chantilly or emulsifier, one at a time or in substitution of all additives together, by the EP.

The different ice creams developed presented centesimal composition according to Brazilian legislation in relation to the chemical parameters. The EP presented emulsifying and stabilizing activity in the ice creams formulations acting in substitution of emulsifier and stabilizer presented in the standard formulation, not influencing the overall acceptability of consumers.

The authors demonstrate that the aqueous extract of Spirulina containing phycocyanin can be used as a natural additive in ice cream in substitution of emulsifiers and stabilizers normally used in this product, contributing to produce more healthy foods, once phycocyanin is an protein of high nutritional value.

Three events of significance to this country took place in 1899 – the British Food Journal was launched, Australia retained the Ashes, and the Boer War hostilities commenced. If challenged on the order of their importance, cricketers and Empire‐builders may be excused their preference. However, looking at it purely from the standpoint of pro bono publico, the dispassionate observer must surely opt for the birth of a certain publication as being ultimately the most beneficial of the three.

Among soy products, soy ice cream with neutral pH, high total solids contents and prebiotic oligosaccharides is an appropriate vehicle for probiotics. The purpose of this paper is to survey soy ice cream as a carrier for the efficient delivering of Lactobacillus casei, or L. casei.

Probiotic soy ice cream containing L. casei was produced via the powder of soy milk. The physicochemical and organoleptic properties of the product were assessed. Also, the viability of L. casei was surveyed over a 180-day period of storage at −25 °C.

The density characteristic of probiotic soy ice cream demonstrated a significant rise (P < 0.05). The result of the viability analysis showed significant alterations in the number of probiotics in this product after freezing and throughout the 180-day period (P < 0.05). The most noticeable drop was seen throughout the first 60 days about 1.83 logs after that the trend of survival of this probiotic strain leveled off over the next 120 days. Also, no significant differences were found in the organoleptic properties of both ice creams.

Soy ice cream with prebiotic elements protected the growing and activity of probiotic bacteria. The results showed that L. casei is a good probiotic for soy ice cream.

This paper aims to examine and discuss the factors affecting consumers' purchase intentions for ice cream in India.

This study is based on a primary survey of 340 respondents from India, collected through a well-structured questionnaire. The data has been analysed using partial least square-based structural equation modelling (PLS-SEM). The theory of planned behaviour (TBP) has been used to identify the determinants of the purchase intention of ice cream.

The measurement model shows that the constructs of the model have adequate convergent and discriminant validity. The findings of the structural model show the positive and significant impact of subjective norms, perceived behavioural control, and trustworthiness on attitudes and purchase intentions for ice cream. In addition, estimates also revealed that attitude has significant implications on purchase intention.

The study provides insight into the factors that influence ice cream purchase intentions in India. Corporate strategy makers and advertising managers who work for ice cream brands can look at the study to figure out how to market their products to get more customers.

The novelty and value of this study lie in choosing an unexplored product (ice cream) whose demand is continuously increasing. Perhaps this is the first study in an emerging economy like India to consider an extended version of the TPB by including health consciousness and trustworthiness to establish the relationship between ice cream purchase intention and health consciousness.

The purpose of this paper is to present a case study about a young entrepreneur who is attempting to build a regional ice cream empire, similar to that of the Good Humor Company in the twentieth century.

The case was developed through interviews with the owner, and through secondary research articles on this and related topics.

The case describes the start‐up of York's Best Ice Cream, and the challenges encountered by a young entrepreneur, who is still building business knowledge and financial credibility. After several years, Devon, the owner, has choices to make about if and how to continue the growth of this company.

The case is well suited for use in undergraduate or graduate courses in entrepreneurship, new venture creation, new venture management, entrepreneurial marketing, or marketing courses such as brand development and management.

When a community of fifty thousand people have all their eggs in two baskets and one is dropped it is a serious matter, not only for the industry concerned but for all who live upon it indirectly. Especially is this so when geographical isolation makes it impossible for the worker to transfer to other employment when his job fails. Jersey, the largest of the Channel Islands, has experienced the slings and arrows of outrageous fortune on several occasions since liberation from German thraldom revived both hope and opportunity to make up the loss and deprivations of those five weary years. It has not been all plain sailing. In addition to starved soil, depreciated and often ruined buildings, and other drawbacks experienced in common with agriculturalists in other countries, Jersey has had her own problems, chief of which has been the Colorado Beetle. A legacy of German neglect, this pest had established itself so widely on the island that the first crop of potatoes raised after Liberation was not safe to be imported to England, and was therefore sold to France. This was unsatisfactory from a financial point of view, and so the following year the crop was taken up by the Army of Occupation on the Rhine. By the season of 1947 sufficient progress had been made in the elimination of the beetle to allow crops from unaffected areas to enter England, and once again normal trading, in so far as controls of all kinds would permit, was resumed. Jersey is a two‐crop island and potatoes must be succeeded by tomatoes if the highly‐priced land is to be made to pay for itself. So while the first of these crops was just paying its way, the second was expected to clear costs and to make the farmer or grower his profit. When it looked as though this might be possible this season the islanders came up against another, and quite unexpected, snag—too much fine weather. It may sound ungrateful to say this, in view of the many thousands of visitors which the continued sunshine brought to the island, and actually the farmer was glad enough to have the fine dry days in which to get his work done. But it reacted against him by bringing on his fruit too early and all at once, which meant that it arrived upon the market when there were still quantities of Guernsey and English glasshouse tomatoes as well as Dutch and other foreign‐grown available, and Jersey shipments were so heavy that they caused a glut. Where a grower is situated near an industrial or residential area he has the opportunity in such circumstances of disposing of at least part of his fruit as it ripens, by retail or direct sale, even if only to passers‐by. But on an island where three‐quarters of the population is engaged in growing tomatoes or in handling them in some way, everyone is soon sick of the sight of them and it is impossible to give them away if a glut occurs. That happened this summer when on two occasions of several days each it was necessary for the authorities to prohibit picking the fruit. The island crop must be gathered when it is first turning from green to yellow in order to allow it to ripen during the process of grading, packing and transit by sea and rail to the wholesale distributors, and thence via the retailer to the ultimate consumer. Therefore, when the position arose that the distributors could handle no more of the 12 lb. trays and the order went out that no more fruit should be picked there were many thousands of these containers en route between the farmsteads and the ships which awaited them at the quayside. All this fruit became useless within a matter of hours, and the only thing to do with it would have been to drive to a disused quarry or to the seashore and dump the lot, had it not been for the local canning factory. Jersey Canners Ltd. has been in existence from the early days of this century, but were not in a position to handle a great deal of produce until this year, when they were taken under the wing of the National Canning Co. Ltd., with Mr. S. W. Smedley in control. A great deal of this surplus was therefore taken over by this factory and converted into puree and sauce, as well as being canned whole. The development and processing of the fruit in this way is a story of its own, but perhaps the most interesting feature of this factory's work is that of the preparation of tomato juice on a commercial scale. This latter process, as apart from the more usual methods of dealing with the tomatoes, was due to the foresight of Mr. Smedley, who early this year visualised the possibilities of utilising any surplus crop and thus, when the position arose, was able to put upon the market the first tins of pure tomato juice ever to have been produced commercially outside of the U.S.A. To do this it was necessary to install an American pre‐heating vacuum pasteurising machine, but all other necessary mechanical appliances are British. These consist of endless belting, elevator, seamer, rotary cooker and cooler, and labelling machines. On arrival at the factory the fruit is conveyed from the lorries by roller belt to the elevator leading to the rotary washing machines. After thorough cleansing it passes on to a sorting belt, where diseased and immature samples are discarded and the remainder are stemmed by a small staff of women. The fruit is then fed automatically to the chopping machine and after treatment it experiences its first heating in the pasteuriser. This prepares it for the actual juice extraction, which is carried out in a machine which discards the cores, skins and seeds, and pumps the pure juice back into the pre‐heater, where it is pasteurised at a temperature of 180 degrees. After passing through this process the juice flows to the automatic filling machine, which handles 60 cans per minute, and so to the seamer, where the lids are sealed down before the cans pass into the cooker. This is an automatic rotary machine which ejects the cans after 15 minutes at a temperature, of 212 degrees. They are then cooled off for ten minutes in a cold water tank and set aside for labelling. The purely mechanical processes here described appear to make the preparation of tomato juice a simple matter. Actually, however, it is one requiring much investigation into the problems of fermentation, colouring, etc., beforehand, and careful attention to temperatures and timing of the various processes while in operation. Cooking of the juice is effected by steam with the cans in a vacuum, this process conserving the vitamin contents and the natural colouring of the juice, two most important features which would be sacrificed if the liquid was exposed to the light at a high temperature. The plant at present installed at Messrs. Jersey Canners Ltd. is capable of handling up to four tons of fruit per hour and has been turning out about 30,000 cases of assorted 16 oz. and 32 oz. cans per month during the height of the rush period. At that time the factory was working right round the clock with the aid of volunteer workers, many of whom put in time at night after their own day's work, in order to save as much as possible of the crop that would otherwise have been thrown away.

In a full blaze of comings and goings, it is unnecessary to remind ourselves that the holiday season is upon us; mass travel to faraway places. The media have for months, all through the winter, been extolling a surfeit of romantic areas of the world, exspecially on television; of colourful scenes, exotic beauties, brilliant sunshine everywhere; travel mostly by air as so‐called package tours — holidays for the masses! The most popular areas are countries of the Mediterranean littoral, from Israel to Spain, North Africa, the Adriatic, but of recent years, much farhter afield, India, South‐east Asia and increasingly to the USA.

This study seeks to add to the knowledge of the formation of social positions and power of individuals and their effects on the role of accounting in the development of management control systems (MCSs).

Drawing on institutional and the mobilization of power frameworks, the case analysis explores the development of the role of accounting in the MCS.

The results show that loose coupling between management control routines and formal accounting leaves room for individuals whose roles are important in the development of the MCS. These individuals with central social positions are the glue which enables loose coupling to persist through changes. The organizational culture of a family‐led firm may facilitate the individuals to mobilize power, so that they with central social positions mediate the encoding of institutions into rules and routines as well as the reproduction of the formal rules and informal routines and the relationship between them. Similarly, their own social positions may reproduce.

The paper is of value in showing how the power of an individual over (and in) accounting can be constructed in the MCS. In addition, the discussion is linked to operating in certain transitional economies.