Pork Cuts Research Articles

Efficacy of Antimicrobial Spray Treatments in Reducing Salmonella enterica Populations on Chilled Pork

Studies reporting on alternative antimicrobial interventions for pathogen control on chilled pork carcasses and cuts are limited. In this study, the antimicrobial effects of various spray treatments against Salmonella enterica inoculated on skin-on pork samples were evaluated. Chilled pork jowls were portioned (10 by 5 by 1 cm) and inoculated, on the skin side, with a mixture of six S. enterica serotype strains to target levels of 6 to 7 log CFU/cm2 (high inoculation level) or 3 to 4 log CFU/cm2 (low inoculation level). Samples were then left nontreated (control) or were treated (10 s) using a laboratory-scale spray cabinet with water, formic acid (1.5%), a proprietary blend of sulfuric acid and sodium sulfate (SSS, pH 1.2), peroxyacetic acid (PAA, 400 ppm), or PAA (400 ppm) that was pH-adjusted (acidified) with acetic acid (1.5%), formic acid (1.5%), or SSS (pH 1.2). Samples (n = 6) were analyzed for Salmonella populations after treatment application (0 h) and after 24 h of refrigerated (4°C) storage. Irrespective of inoculation level, all spray treatments effectively reduced (P < 0.05) Salmonella levels immediately following their application. Overall, pathogen reductions for the chemical treatments, compared to the respective high and low inoculation level nontreated controls, ranged from 1.2 to 1.9 log CFU/cm2 (high inoculation level) and 1.0 to 1.7 log CFU/cm2 (low inoculation level). Acidification of PAA with acetic acid, formic acid, or SSS did not (P ≥ 0.05) enhance the initial bactericidal effects of the nonacidified PAA treatment. Salmonella populations recovered from all treated samples following 24 h of storage were, in general, similar (P ≥ 0.05) or up to 0.6 log CFU/cm2 lower (P < 0.05) than those recovered from samples analyzed immediately after treatment application. The results of the study may be used by processing establishments to help identify effective decontamination interventions for reducing Salmonella contamination on pork.

Surface dielectric barrier discharge plasma–treated pork cut parts: bactericidal efficacy and physiochemical characteristics

Maintaining agro-food product safety remains a significant challenge for satisfying local and global consumers in tropical countries. This issue has been growing due to new pathogen strains, low infectious doses, increased virulence, antibiotic resistance, cross-contamination or recontamination of foods, food-contact surfaces, and biocontamination of water within the food production chain. To respond to this situation, we studied the inactivation efficacy of surface dielectric barrier discharge (SDBD) plasma against pathogens on the surface of various pork cut parts, including the loin, hip, belly, liver, and intestine. The SDBD plasma was operated at 0.30 W/cm2 in ambient air, with a gap of 5.0 mm between the plasma generator and the sample surface. Up to 96% germicidal efficiency against surface pathogens were observed, showing after 1 min of SDBD plasma exposure. Visualization of reactive species deposition on the treated surface using KI–starch agar gel reagent indicated a non-uniform distribution of the SDBD-generated reactive species on the treated surface. Following the indirect plasma treatment by the SDBD reactor, the overall color of pork cut samples after plasma treatment was significantly different compared with before. However, the surface morphology and structural characterization of the treated pork cut samples were not significantly altered, and residual nitrites and nitrates were lower than the restriction level for safe consumption. The SDBD reactor should be developed further to produce a uniform distribution of reactive species on the meat surface for the improvement of the decontamination effect without undesirable effects on meat quality parameters.

Meat insights: Uruguayan consumers´ mental associations and motives underlying consumption changes

A telephone survey (n = 601) was conducted in Uruguay to explore participants' mental associations with meat and the underlying reasons changes in the quantity and type of meat consumed. Participants mentioned mostly positive associations with meat's culinary and cultural aspects and its nutritional value as source of high-quality protein. Other associations were related to meat production, specific types of meat and cuts, meat consumption and pleasure, while price was perceived negatively. Animal welfare concerns emerged as a relevant association, but minor references were made to the effects of meat production on the environment. Changes in the amount and type of meat consumed (higher pork, chicken and cheaper cuts and beef) in the last year were mainly due to price followed by health reasons. Results emphasize the strong meat culture among Uruguayans and reveal that changes in the amount and type of meat consumed last year relate to external (price) or egoistic (health) rather than altruistic motives (ethical or environmental concerns).

Pork primal cuts recognition method via computer vision

Pork accounts for more than 33% of global meat consumption and dominates meat consumption in China. With the improvement of people's quality of life, people pay more and more attention to the quality of pork. There are many factors that affect the quality of pork, and the cutting position of pork is also one of them. The quality of different pork primal cuts varies greatly. Aiming at the difficulty of distinguishing pork primal cuts, this study proposes a computer vision-based method to identify different pork primal cuts, using images of four different pork primal cuts (ham, loin, belly, and neck) as the experimental data, the results show that the method proposed in this paper can identify the original cuts of pork well. It also proves that computer vision technology has the potential to help people identify pork cuts.

Prevalence and Persistence of Multidrug-Resistant Yersinia enterocolitica 4/O:3 in Tonsils of Slaughter Pigs from Different Housing Systems in Croatia.

Yersinia enterocolitica is one of the priority biological hazards in pork inspection. Persistence of the pathogen, including strains resistant to antimicrobials, should be evaluated in pigs from different housing systems for risk ranking of farms. In this 2019 study, tonsils were collected from 234 pigs, of which 69 (29.5%) were fattened on 3 big integrated farms, 130 (55.5%) on 10 medium-sized farms, and 35 (15%) on 13 small family farms. In addition, 92 pork cuts and minced meat samples from the same farms were tested for the presence of Y. enterocolitica using the culture method. Phenotypic and genetic characteristics of the isolates were compared with previously collected isolates from 2014. The overall prevalence of Y. enterocolitica in pig tonsils was 43% [95% CI 36.7–49.7]. In pigs from big integrated, medium-sized, and small family farms, the prevalence was 29%, 52%, and 40%, respectively. All retail samples of portioned and minced pork tested negative for pathogenic Y. enterocolitica, likely due to high hygienic standards in slaughterhouses/cutting meat or low sensitivity of culture methods in these matrices. The highest recovery rate of the pathogen from tonsils was found when alkali-treated PSB and CIN agar were combined. The biosecurity category of integrated and medium farms did not affect the differences in prevalence of Y. enterocolitica (p > 0.05), in contrast to family farms. Pathogenic ail-positive Y. enterocolitica biotype 4 serotype O:3 persisted in the tonsils of pigs regardless of the type of farm, slaughterhouse, and year of isolation 2014 and 2019. PFGE typing revealed the high genetic concordance (80.6 to 100%) of all the Y. enterocolitica 4/O:3 isolates. A statistically significant higher prevalence of multidrug-resistant Y. enterocolitica 4/O:3 isolates was detected in the tonsils of pigs from big integrated farms compared to the other farm types (p < 0.05), with predominant and increasing resistance to nalidixic acid, chloramphenicol, and streptomycin. This study demonstrated multidrug resistance of the pathogen in pigs likely due to more antimicrobial pressure on big farms, with intriguing resistance to some clinically relevant antimicrobials used in the treatment of yersiniosis in humans.

Detection of adenovirus, rotavirus, and hepatitis E virus in meat cuts marketed in Uruguaiana, Rio Grande do Sul, Brazil

The aim of this study was to investigate the presence of adenovirus (AdV), rotavirus (RV), and hepatitis E virus (HEV) in beef, pork, and chicken meat cuts in retail trade in the city of Uruguaiana, RS, Brazil. A total of 131 meat products were collected (beef, n = 55; chicken, n = 47; pork, n = 29) from 18 commercial establishments (supermarkets, n = 7; butchers, n = 7; markets/grocery stores, n = 4). All samples were evaluated for AdV, RV, and HEV. The genomes of RV and AdV were identified in 29% (n = 38) and 5.34% (n = 7) of the samples, respectively. HEV was not identified in any of the samples. Chicken cuts had a higher frequency of AdV and RV isolates compared to beef and pork (P < 0.05). Among the categories of commercial establishments evaluated, all revealed at least one positive sample for AdV and RV; however, supermarkets showed a higher frequency of RV than others (P < 0.05). The genetic material of AdV and RV was identified simultaneously in 2.29% (n = 3) of samples from supermarkets (n = 2) and grocery stores (n = 1). This is the first report on detection of enteric viruses in meat cuts in the western region of the state of Rio Grande do Sul, Brazil, and the presence of AdV and RV in these products may indicate flaws during the process of handling these foods, especially in places where commercialization provides important public health issues.

Effect of Anolyte on S. Typhimurium and L. monocytogenes Growth in Minced Pork and Beef Cuts.

In this paper, anolyte is considered as a possible disinfectant for inhibiting the growth of bacteria in meat (beef cuts and minced pork). Meat cuts were contaminated with two concentrations of L. monocytogenes and S. Typhimurium, as these are the most common meat pathogens that are closely regulated by the EU, and treated with two different concentrations of anolyte: 20% for beef cuts and 18% for minced pork. Then, the total viable count (TVC), L. monocytogenes count and S. Typhimurium count were determined. In meat cuts and minced pork, anolyte was able to reduce TVC, S. Typhimurium and L. monocytogenes counts effectively, significantly decreasing L. monocytogenes and S. Typhimurium counts after spraying and throughout 29 days of incubation at 0–4 °C. TVC was reduced after spraying and for 10 days of incubation but later increased to be the same as before spraying with anolyte. Anolyte was effective when spraying beef cuts with a 20% solution for 60 s against pathogenic bacteria L. monocytogenes and Salmonella spp. and also when using it at a concentration of 18% from the minced meat mass. Initially, anolyte significantly decreased TVC, however during the storage period (10–29 days) TVC increased but remained significantly lower compared to control. Anolyte was effective in reducing L. monocytogenes and S. Typhimurium counts throughout the study, and after 29 days of incubation, these bacteria could not be detected in the samples treated with anolyte.

Bisphenol S in individual and composite meat and meat products and implication for its sources

ABSTRACT In this study, the occurrence of bisphenol S (BPS) in the meat and meat products from a recent Canadian Total Diet Study (TDS) was investigated in more detail. In addition to their composite samples, the individual raw meat and meat products were also analysed for BPS to investigate the variations of BPS levels and provide some information on the potential sources for BPS in meat. BPS was detected in all the 11 composite samples of different meat and meat products, with the highest level in roast beef (118.23 ng/g) and lowest in cured pork (0.14 ng/g) and cold cuts luncheon meats (0.18 ng/g). BPS was also detected in all the 84 individual raw meat and meat products, with the highest level of 257.61 ng/g in roast beef, followed by 190.41 ng/g in organ meats, 110.15 ng/g in beef steak, 27.91 ng/g in veal cutlets, 17.63 ng/g in wieners & sausages, and 15.27 ng/g in ground beef. However, significant variations of BPS levels were observed in the individual meat and meat product samples under the same category collected from different stores. This may indicate that packaging is unlikely the sources for BPS in meat otherwise BPS levels would have been more or less the same with the same type of packaging (Styrofoam and cling film) regardless where they were collected. Thus, sources other than food packaging, such as the contaminated feed and farming environment (e.g. grass) for animals (e.g. cow), may be possible and should be investigated in future studies.

Surface Dielectric Barrier Discharge Plasma-Treated Pork Cut Parts: Bactericidal Efficacy and Physiochemical Characteristics

Surface Dielectric Barrier Discharge Plasma-Treated Pork Cut Parts: Bactericidal Efficacy and Physiochemical Characteristics

Technological properties and selected safety aspects of different cuts of organic and conventional pork

SummaryThe present study aimed at evaluating and comparing technological quality and selected safety aspects of commercial organic and conventional pork cuts. The technological value was determined on the basis of pH value, centrifugation loss, cooking loss, drip loss, colour parameters (as measured with L*a*b* system), total heme pigments and total heme iron. The meat safety was verified based on the content of nitrate, nitrite, cadmium, lead, total microbial count, number of Listeria monocytogenes and Salmonella. The results indicated that organic meat had higher content of heme pigments and heme iron than conventional meat. The rearing system had no effect on the lightness. The organic loins and shoulders were redder and yellower than conventional ones. Neither organic nor conventional meat cuts were contaminated by pathogenic bacteria and nitrite/nitrate residues. Legal requirements concerning cadmium content were met for all the tested samples, whereas concerning lead only for organic loins.

A study on shelf life of prepackaged retail-ready Korean native black pork belly and shoulder butt slices during refrigerated display.

ObjectiveIn most retail centers, primal pork cuts for sale are usually prepared into retail-ready slices and overwrapped with air-permeable plastic film. Also, meat of Korean native black pig (KNP) is reputed for its superior quality, however, its shelf life during retail display has not been studied. Thus, the objective of this study was to evaluate shelf life of prepackaged retail-ready KNP belly and shoulder butt slices during refrigerated display.MethodsBellies and shoulder butt obtained at 24 h post-mortem from finishing KNP were used. Each belly or shoulder butt was manually cut into 1.5 cm-thick slices. The slices in each cut type were randomly taken and placed on white foam tray (2 slices/tray) overwrapped with polyvinyl chloride film. The retail-ready packages were then placed in a retail display cabinet at 4°C. Shelf life and sensory quality of the samples were evaluated on day 1, 3, 6, 9, 12, and 15 of display.ResultsThe shoulder butt reached the upper limit (20 mg/100 g) of volatile basic nitrogen for fresh meat after 9 days while, the belly remained within this limit throughout the display time (15 days). Both the cuts reached a thiobarbituric acid reactive substances level of above 0.5 mg malondialdehyde/kg after 9 days. The a* (redness) values remained unchanged during first 9 days in both cuts (p>0.05). After 9 days, off-flavor was not found in either cut, but higher off-flavor intensity was found in shoulder butt after 12 days. The shoulder butt was unacceptable for overall eating quality after 12 days while, belly still was acceptable after 12 days.ConclusionThe belly showed a longer shelf life compared to the shoulder butt, and a shelf life of 9 and 12 days is recommended for the prepackaged retail-ready KNP shoulder butt and belly slices, respectively.

Exploring Increased Intestinal Lipid Absorption and Identifying Strategies to Improve Pork Quality in Low-Birth-Weight Swine

Abstract Objectives Traditional swine production results in an increasing number of piglets born with low birth weight (LBW) due to intra-uterine competition and growth restriction. LBW piglets often have reduced growth rate compared with normal birth weight (NBW) littermates and can limit production return. We have previously established an LBW swine model of insulin resistance (IR) to study both complications of production as well as obesity-related dyslipidemia (FASEB 2019, PMID:31144992). LBW model exhibits increased intestinal lipid absorption and marbling in pork cuts under nutrition challenge. Additionally, there is emerging data on the nutritional benefits of full fat dairy on IR and associated impaired lipid metabolism. We sought to (1) investigate candidate mechanistic pathways responsible for increased intestinal lipid absorption in LBW swine; and (2) determine the effect of full fat dairy products on growth performance and pork quality in LBW swine. Methods At 5 week of age, NBW piglets were randomly assigned to consume control or high fat (HF) diet; LBW piglets were randomly assigned to consume either HF diet or iso-caloric HF diet with 3 servings per 2000 kcal/day of full fat dairy products (HF + dairy). Five to eight piglets were allocated to each treatment group with a 7-week feeding period. Animals were euthanized at 12 week of age, and fasting blood, carcass and tissue samples were collected. Results CD36 protein expression was significantly higher in small intestine mucosal scrapings from LBW (0.90 ± 0.10) compared with NBW swine (0.50 ± 0.11) when fed a HF diet (p &amp;lt; 0.05). Adding dairy products significantly decreased subcutaneous fat depth (p &amp;lt; 0.05) and increased predicted lean yield % (p &amp;lt; 0.05), yet did not significantly change intestinal CD36 expression, pork quality (shear force, pH &amp; color) or growth performance in HF-fed LBW swine. Data analysis is ongoing in order to assess the impact on lipid metabolism and pork marbling. Conclusions Increased lipid absorption in response to a HF diet in an LBW swine model of IR is partially due to an increased intestinal expression of CD36. Dairy products potentially contribute to the greater lean yield %, which may improve the carcass grading index and compensate the economic loss in LBW swine. Funding Sources Agriculture Funding Consortium NSERC Discovery Program Dairy Farmers of Canada- Nutrition Research Program.

Analysis on difference of consumer's evaluation on visual features of pork cuts.

This study investigates how visual appearance of pork cuts affects consumer preference. Images of pork belly, Boston butt, and loin were chosen on the basis of visible fattiness and used to analyze consumers’ perception of the appearance of each pork cut. Meat color and visible fat proportion of images of pork cuts were analyzed by the researchers before conducting the survey. A total of 211 pork eaters evaluated the pork cuts based on appearance (lightness of color, redness, visible fat proportion, and fat distribution), preferability, and overall acceptability. Also, muscle pieces from different pork cuts were taken and the relative area composition of muscle fibers was measured. Based on survey results, correlation between visual traits and preferences of each pork cut was analyzed. The survey results showed that preferred pork appearance varied as per each individual’s favorite pork cut. Also, the respondents evaluated visual characteristics and preference for each pork cut differently possibly due to the different visual characteristics of each cut. Correlation analysis between visual traits and preference indicated that overall acceptability of pork cuts was mainly influenced by fat preference, followed by color preference. Fat and color preferences for each pork cut were affected by various visual attributes including redness, lightness of color, visible fat proportion, and fat distribution, but their effects were considerably varied among different pork cuts. Thus, Korean consumers perceived and assessed pork appearance using various quality cues but the evaluation depended on which cut was being observed.

Selected nutrients determining the quality of different cuts of organic and conventional pork

Organic meat products are gaining consumer interest worldwide. The aim of this study was to investigate the effect of organic and conventional meat origin on nutritional determinants of the following pork meat cuts: loin, ham, and shoulder. Nutritional value of meat was based on selected indicators such as proximate composition, the concentration of cholesterol, vitamin E content and minerals and trace elements such as calcium, magnesium, potassium, copper, iron, and zinc, and the composition of fatty acids. The results of this study demonstrated that higher contents of protein and selected mineral compounds, as well as lower vitamin E concentration and different fatty acids (i.e., C12:0, C17:0, C17:1 n-7, C18:3 n-6, C24:0 and total n-3 polyunsaturated fatty acids (PUFA)) distinguish organic pork meat cuts from the conventional counterparts. The organically meat parts, especially the shoulder, were identified as a better source of copper, calcium, iron and zinc, while organic ham and loin had more potassium. On the other hand, organic hams were shown to have lower content of vitamin E in comparison to their conventional equivalents present. Also, in organic shoulders showed a higher n-6/n-3 ratio compared to meat of conventional origin.

Anisotropic effect on the predictability of intramuscular fat content in pork by hyperspectral imaging and chemometrics

The fibrous structure of meat muscle makes it an anisotropic optical material. As such, spectral information varies with the orientation of the muscle. In this study, spectral data from pork cuts were obtained by a transverse scan (TRANSCAN), radial scan (RADISCAN), and longitudinal scan (LONGSCAN) by using hyperspectral imaging. The information was used to develop and compare the prediction models for intramuscular (IMF) content prediction by partial least square regression (PLSR), support vector machines regression (SVMR), and backpropagation artificial neural network (BPANN). The three modeling algorithms showed equal capability for modeling IMF in pork. The accuracy of the prediction models from the three scans was in the order of TRANSCAN ≥ RADISCAN ≥ LONGSCAN. Successive projection algorithm reduced the wavelengths to 93%. The reduced wavelengths were used to build new models that showed similar accuracy to the models of the original wavelengths. This study shows that muscle orientation influences the accuracy of the prediction models.

Weight prediction of pork cuts and tissue composition using spectral graph wavelet

The manual quality assessment of a pork half-carcass using cutting and dissection process is time-consuming, financially expensive, and requires expert butchers. Recently, no technology is available for the automatic quality assessment of pork carcasses to maximize their market value through studying pig feeding cycle, changes in genetic lines, and feeding methods. In this paper, a novel approach for the quality assessment of pork carcasses using 3D shape analysis is proposed. First, a pork half-carcass is precisely modeled by harnessing the power of the spectral graph wavelets, called SpectralWeight. Then, the SpectralWeight is exploited as a predictive model to weigh different cuts and tissue composition of pork. Our study on employing SpectralWeight for weight prediction of a variety of pork cuts including primal and commercial cuts as well as tissue composition of pork demonstrates high accuracy of prediction for most cuts. Although in this work the performance of SpectralWeight for the weight prediction of pork cuts is evaluated, our framework is fairly general and enables new ways to estimate the quality and economical value of carcasses of different animals.

Investigation of the effect of pork compositions on freezing points in different pork cuts by measuring thermal properties and water mobility and distribution.

This work was to compare the difference of freezing point in the four pork cuts (chuck roll, picnic shoulder, loin, and topside) and evaluate the effect of pork compositions on the freezing points. Loin exhibited lower freezing points and accompanied by higher content of unfreezable water, lower relaxation times, and higher proportions of bound water, compared with other pork cuts. Low freezing points of pork may be attributed to high sarcoplasmic protein solubility, due to high sarcoplasmic protein solubility related to increase of bound water proportion and decrease of NMR T2 relaxometry. In addition, correlation analysis revealed that sarcoplasmic protein solubility and ash content were negatively related to the freezing point, which was verified by a quadratic polynomial correlation between the sarcoplasmic protein solubility and the freezing point in vitro. These results could help to better understand the freezing point of pork and provide more theories for improving superchilled storage.

Molecular characterization of Toxoplasma gondii and Sarcocystis spp. in raw kibbeh and other meat samples commercialized in Botucatu, Southeastern Brazil.

Toxoplasmosis occurs worldwide causing economic losses to the animal production and problems to the public health. The study aimed to detect Toxoplasma gondii and Sarcocystis spp.in 141 meat products from commercial meat cuts of pork, beef, and kibbeh sold in commercial markets from Botucatu, SP, Brazil. Samples were bioassayed in mice to isolate the parasite, and the parasite DNA detected by PCR targeting the 529 base pairs repeat element region (PCR-529-bp). All samples resulted negative on bioassay, whereas PCR positive for 9 (6,38%), distributed as 5/48 beef, 3/49 pork, and 1/44 kibbeh. PCR-positive were investigated for the the parasite genotype using multiplex-, nested-, and RFLP-PCR for 11 markers (SAG1, 5'-3'SAG2, alt.SAG2, SAG3, B-TUB, GRA6, L358, c22-8, c29-6, PK1, Apico). Complete genotype was determined on just one PCR-positive sample that matched MAS, TgCkBr89 and TgCkBr147 isolates already identified. In addition, nested- and RFLP-PCR targeting 18S rRNA was run for all PCR-positive samples and, the products, sequenced and aligned to the GenBank at NCBI website. Four samples showed 100% homology with T. gondii (GenBank #L37415.1), three with Sarcocystis hominis (GenBank #AF006471.1), two Sarcocystis cruzi (GenBank #AF176934.1), and one Sarcocystis hirsuta (GenBank #AF006469.1), indicating the circulation of T. gondii and Sarcocystis spp.

Impact and analysis of electronic invoicing in the primary sector

Electronic invoicing in Mexico is considered under a tax verification scheme, derived by all sales and purchases made, either in a regular period or irregular period, by an economic authority, considering the egresses and also the income. In turn they can be used by buyers and also by sellers, offering the market a good or a service, expressing as a receipt to the authorities, whether federal, state or municipal, also used in internal and external audits. The electronic invoice is a document that verifies the making of a business transaction of a natural person or moral person to a natural or moral person depending on the assumption, and can be digitally or in printed form. This project is carried out in order to have a document that validates the inputs and outputs of goods, for this it is necessary to develop an Accounting-Administrative process, which processes the information and serves for the business management of the entity Granjero Feliz S de R.L de C.V., this process has an alternative that adapts to the rotation of said company which is the Marketing and transformation of pork cuts. The project is developed with the company information, which it has provided, for an accounting period. In this way, the referrals will be properly controlled. It is also important to mention that it can be easy for the authorities to give indications, under the grounds of laws where it obliges users, to use, develop or apply. Those provisions must also be analysed the situation raised which is addressed to the first sector, in this case it is applied to the primary sector, specifically to the primary sector, farmers. The purpose of this research is both to guide and structure the information of a farmer who, for different reasons, is unaware of federal and government provisions to be able to invoice. For the farmer it is very difficult, to understand and understand the tax provisions that challenge him, from the process of developing for obtaining the electronic signature, to the elaboration, issuance and cancellation of the invoice. This research aims to guide and support primary sector individuals, seeing it as an area of opportunity for their better understanding. Also to support you so that you know the administrative facilities from which you have benefit. Considering some of the objectives of this investigation, it is to manage the reality of the farmer's accounting, in accordance with tax procedures and provisions, giving a general diagnosis to the farmer, to contribute to decision-making in the electronic invoicing process. Considering the degree of knowledge of a farmer, he departed from there to provide support and to be able to apply a billing process, and knew the degree involved in this process, considering the obligations to which he is exposed, as part of this regime, of course that many farmers, do not know that they are obliged to invoice for sales made by the sale is a seed considering also in the mistake for the sale of livestock. In particular, the farmer's theme will be touched, through the billing process, thus giving a specific interpretation and analysis to each of the subject. The farmer's location is in a municipality belonging to Valle de Santiago, Gto. Mexico.

Impact and analysis of electronic invoicing in the primary sector

Electronic invoicing in Mexico is considered under a tax verification scheme, derived by all sales and purchases made, either in a regular period or irregular period, by an economic authority, considering the egresses and also the income. In turn they can be used by buyers and also by sellers, offering the market a good or a service, expressing as a receipt to the authorities, whether federal, state or municipal, also used in internal and external audits. The electronic invoice is a document that verifies the making of a business transaction of a natural person or moral person to a natural or moral person depending on the assumption, and can be digitally or in printed form. This project is carried out in order to have a document that validates the inputs and outputs of goods, for this it is necessary to develop an Accounting-Administrative process, which processes the information and serves for the business management of the entity Granjero Feliz S de R.L de C.V., this process has an alternative that adapts to the rotation of said company which is the Marketing and transformation of pork cuts. The project is developed with the company information, which it has provided, for an accounting period. In this way, the referrals will be properly controlled. It is also important to mention that it can be easy for the authorities to give indications, under the grounds of laws where it obliges users, to use, develop or apply. Those provisions must also be analysed the situation raised which is addressed to the first sector, in this case it is applied to the primary sector, specifically to the primary sector, farmers. The purpose of this research is both to guide and structure the information of a farmer who, for different reasons, is unaware of federal and government provisions to be able to invoice. For the farmer it is very difficult, to understand and understand the tax provisions that challenge him, from the process of developing for obtaining the electronic signature, to the elaboration, issuance and cancellation of the invoice. This research aims to guide and support primary sector individuals, seeing it as an area of opportunity for their better understanding. Also to support you so that you know the administrative facilities from which you have benefit. Considering some of the objectives of this investigation, it is to manage the reality of the farmer's accounting, in accordance with tax procedures and provisions, giving a general diagnosis to the farmer, to contribute to decision-making in the electronic invoicing process. Considering the degree of knowledge of a farmer, he departed from there to provide support and to be able to apply a billing process, and knew the degree involved in this process, considering the obligations to which he is exposed, as part of this regime, of course that many farmers, do not know that they are obliged to invoice for sales made by the sale is a seed considering also in the mistake for the sale of livestock. In particular, the farmer's theme will be touched, through the billing process, thus giving a specific interpretation and analysis to each of the subject. The farmer's location is in a municipality belonging to Valle de Santiago, Gto. Mexico.