This article was downloaded by: [North Carolina State University] On: 14 January 2013, At: 21:06 Publisher: Taylor & Francis Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House, 37-41 Mortimer Street, London W1T 3JH, UK Food Reviews International Publication details, including instructions for authors and subscription information: http://www.tandfonline.com/loi/lfri20 Objective analysis of seafood quality Tom A. Gill a a Canadian Institute of Fisheries Technology, Technical University of Nova Scotia, P.O. Box 1000, Halifax, Nova Scotia, Canada, B3J 2X4 Version of record first published: 03 Nov 2009. To cite this article: Tom A. Gill (1990): Objective analysis of seafood quality, Food Reviews International, 6:4, 681-714 To link to this article: http://dx.doi.org/10.1080/87559129009540899 PLEASE SCROLL DOWN FOR ARTICLE Full terms and conditions of use: http://www.tandfonline.com/page/terms-and- conditions This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to date. The accuracy of any instructions, formulae, and drug doses should be independently verified with primary sources. The publisher shall not be liable for any loss, actions, claims, proceedings, demand, or costs or damages whatsoever or howsoever caused arising directly or indirectly in connection with or arising out of the use of this material.
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
This article was downloaded by: [North Carolina State University]On: 14 January 2013, At: 21:06Publisher: Taylor & FrancisInforma Ltd Registered in England and Wales Registered Number: 1072954 Registeredoffice: Mortimer House, 37-41 Mortimer Street, London W1T 3JH, UK
Food Reviews InternationalPublication details, including instructions for authors andsubscription information:http://www.tandfonline.com/loi/lfri20
Objective analysis of seafood qualityTom A. Gill aa Canadian Institute of Fisheries Technology, Technical Universityof Nova Scotia, P.O. Box 1000, Halifax, Nova Scotia, Canada, B3J2X4Version of record first published: 03 Nov 2009.
To cite this article: Tom A. Gill (1990): Objective analysis of seafood quality, Food ReviewsInternational, 6:4, 681-714
To link to this article: http://dx.doi.org/10.1080/87559129009540899
PLEASE SCROLL DOWN FOR ARTICLE
Full terms and conditions of use: http://www.tandfonline.com/page/terms-and-conditions
This article may be used for research, teaching, and private study purposes. Anysubstantial or systematic reproduction, redistribution, reselling, loan, sub-licensing,systematic supply, or distribution in any form to anyone is expressly forbidden.
The publisher does not give any warranty express or implied or make any representationthat the contents will be complete or accurate or up to date. The accuracy of anyinstructions, formulae, and drug doses should be independently verified with primarysources. The publisher shall not be liable for any loss, actions, claims, proceedings,demand, or costs or damages whatsoever or howsoever caused arising directly orindirectly in connection with or arising out of the use of this material.
The unusually rapid rate of deterioration of seafood
quality has been recognized for many years- The rate of
spoilage may be characteristic of individual species or
related to the mode of preservation. For example, the
osmoregulatory substance trimethylamine oxide (TMAO) found in
most marine teleosts is converted to the pungent-smelling
trimethylamine in iced fish, and is often demethylated to form
odorless dimethylamine (DMA) and formaldehyde (FA) in frozen
fish muscle. The latter compound has been implicated in
toughening in frozen seafood.
Because the composition of the muscle varies so widely
among fish species, there are obvious differences in the modes
of spoilage. For example, mackerel which contain from 10-30%
fat in the edible muscle (depending on season of catch), often
undergo extensive oxidative rancidity prior to the onset of
bacterial decomposition. Cod, pollack or hake, which contain
less than 1% fat in the edible tissue, spoil primarily through
the profileration of psychrotrophic bacteria of the genus
Pseudomonas (Altermonas).
It is important to remember that the term "quality1 means
different things to different people and is a term which must
be defined in association with an individual product type. It
is generally accepted that the best quality (in terms of
edibility) is found in fish which are consumed within the
first few hours postmortem. However, very fresh fish which
have entered rigor mortis are difficult to gut, fillet and
skin because of the distortion and firming of the muscle
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
OBJECTIVE ANALYSIS OF SEAFOOD QUALITY 683
during this natural process. Thus, for the processor,
slightly older fish which have passed through the rigor
process, are often more desirable. Truly, quality, like
beauty, is "in the eye of the beholder".
The methods for the assessment of fish quality are
nearly as diverse as the number of fish product types on the
market. The methods of assessment may be conveniently
divided into two broad categories: subjective and objective.
When an individual sits down to an enjoyable dinner, and is
asked to rank his meal with others consumed during the past
week, he (or she) is being asked to make a subjective
comparison. He is not only being asked for a comparison, but
one assumes that he can remember what was consumed over the
past seven days as well as the perceived quality of each
meal. Unfortunately, subjective assessment is often prone to
error and may be easily biased. This does not mean that
subjective quality assessment is not important. After all,
the consumer judges the selection in the grocery store on the
basis of his/her subjective perception of quality, as well as
value. Since the consumer is the ultimate judge of quality,
sensory evaluation of seafoods is often the standard to which
all objective comparisons are made. Thus, sensory evaluation
must be performed scientifically, under carefully controlled
conditions so that effects of environment, personal bias,
etc. may be reduced.
Objective evaluation of seafood dates back to at least
as early as 1936 when, Beatty and Gibbons reported the
separation of a fraction of the volatile nitrogenous bases
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
684 GILL
(TVB) from decomposing cod muscle. TVB values are still used
today but appear to correlate with flavor scores for some fish
better than others. The appeal of objective quality
assessment is related to the ability to set quantitative
standards. The establishment of tolerance levels of chemical
spoilage indicators would eliminate the need to base decisions
regarding product quality on personal opinions. Of course, in
most situations, subjective quality evaluation is sufficient
to identify products of very good or very poor quality. Thus,
objective indicators may best be used in resolving issues
involving products of marginal quality. A suitable objective
quality test procedure should possess the following
characteristics :
a) It should be easily performed in a reasonable
period of time by non-technical personnel;
b) It should be inexpensive and therefore applicable
to the screening of large numbers of samples;
c) The test procedure should not require the use of
sophisticated laboratory equipment;
d) It should measure a compound which is either
absent or present in constant amounts in the living
tissue;
e) It should increase (or decrease) in proportion to
the decrease in quality;
f) If the spoilage indicator is to be used for the
quality evaluation of processed fish, the results
should not be affected by the process per se (e.g.,
breakdown of amines in canned products as a result of
the retort process).
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
OBJECTIVE ANALYSIS OF SEAFOOD QUALITY 685
CHEMICAL INDICATORS OF SEAFOOD QUALITY
Amines
Measurement of total volatile base amines (TVB) is one of
the most widely used chemical indicators of seafood quality.
TVB is a general term which includes the measurement of
trimethylamine (TMA), dimethylamine (DMA), ammonia and other
volatile basic nitrogenous compounds associated with seafood
spoilage. Over 65 papers attempting to correlate TVB with
organoleptic quality were reviewed by Färber (1965).
Thirty-nine suggested a positive correlation, 17 were negative
and 9 were found to have variable results.
Although considered reliable for some types of spoilage
conditions and certain species of fish, the analysis of TVB
may suffer from some disadvantages as a potential fish quality
test. TVB level has been used most commonly as a quality
index for squid (Tanikawa e_t jal., 1956). The TVB content of
squid tissue correlated well with the ammonia and ammonia plus
TMA levels in a study of the spoilage of Illex illecebrosus
(LeBlanc and Gill, 1984). Figure 1 illustrates the autolytic
production of TVB, ammonia and TMA with postmortem age for
squid stored at 2.5°C. It was interesting to note that
although TVB, TMA and NH3 data increased with degree of
spoilage, the microbiological quality of the squid tissue
remained constant throughout the 10 day storage experiment
(unpublished data), suggesting that in short-finned squid,
spoilage is predominently due to the enzymatic degradation of
the tissue.
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
686 GILL
roge
n (
Vol
ati
100
80
60
40
20
0
O O Ammonia• «TVBA ATMA
2 4 6 8 10
Storage Time at 2.5°C (Days)
12
Figure 1. Effect of storage time on production ofammonia, TVB and TMA in short finned squid (Tllexillecebrosus).
There are several methods for the determination of TVB in
seafood and it has been shown that the results depend upon the
method of analysis. Botta ^t _al. (1984) found poor agreement
when comparing six different published TVB procedures. Many
of the methods presently used (Billon _et al., 1979; Pearson,
1977; AOAC, 1975; Tomiyama £t jal., 1956 and Stansby, 1944)
involve steam distillation of a fish extract and therfore not
convenient for the routine analysis of large numbers of
samples. The microdiffusion approach commonly used in Japan
(Conway, 1962) requires a lengthy incubation period in which
the volatile amines are transported to a boric acid trap by
means of diffusion. Rehbein and Oehlenschlager (1982)
suggested that TVB was unreliable for the measurement of
spoilage during the first 10 days of chilled storage for cod
and several other species.
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
OBJECTIVE ANALYSIS OF SEAFOOD QUALITY 687
Ammonia
Ammonia has been found to represent a major proportion of
the volatile amines recovered from several species of spoiling
fish (Rehbein and Oehlenschlager, 1982; Vyncke, 1970; LeBlanc,
1987 and LeBlanc and Gill, 1984), including cod and squid.
Although ammonia has been identified as a volatile component
of spoiling tissue, few studies have actually reported the
quantitation of this compound. Instead it has most often been
included as a component in the estimation of total volatile
bases. Recently, two convenient methods for the measurement
of ammonia have been reported. The first involves the use of
glutamate dehydrogenase, NADH and alpha-ketoglutarate in the
presence of ammonia. The molar reduction in NH3 thus yields
the production of one mole of glutamic acid and NAD. The
depletion of NADH may then be conveniently monitored by
absorbance measurements at 340 nm. Test kits for ammonia are
now readily available from Sigma (St. Louis, MO) and
Boehringer Mannheim (Mannheim, W. Germany). A third type of
diagnostic test kit is available in the form of a paper strip
which is available from Merck (Merckoquant, Darmstadt, W.
Germany). LeBlanc and Gill (1984) used a modification of the
glutamate dehydrogenase procedure to determine the ammonia
content of postmortem squid without the use of a
spectrophotometer. An indicator dye was coupled to the
oxidation of NADH.
NH3 + alpha-ketoglutarate . »• Glutamate
NADH NAD + H +
INT or MTT *• Formizan
(INT or MTT)
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
688 GILL
enE
0)
co
50
40
30
20
10
O 5°CAIR• 5°C SW, GUTTEDA 5°C SW, WHOLEA 2.5°C SW
0 1 2 3 4 5 6 7 8 9Storage Time (Days)
Figure 2. Effects of time, temperature and contactmedium on the production of ammonia in postmortemsquid (illex illecebrosus). SW = chilled seawater.
so that the ammonia levels in squid extracts could be
determined semi-quantitatively by comparison of either
iodonitrotetrazolium (INT) or 3-[4,5-dimethylthiazol-2-yl] 2,5
diphenyl tetrazolium bromide (MTT) formizans with a set of
color standards. In this study, the postmortem production of
tissue ammonia in squid was found to be a function of the
conditions of storage (Figure 2) as well as storage time.
Increases in tissue ammonia levels in fish during spoilage
have been attributed to several enzymatic processes:
deamination of free amino acids (Soudan, 1965), degradation of
nucleotides (Tarr, 1966) and oxidation of amines (Richter,
1937). LeBlanc and Gill (1984) reported that a major
proportion of the ammonia produced in squid during the first
24 hours postmortem is generated from conversion of adenosine
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
OBJECTIVE ANALYSIS OF SEAFOOD QUALITY 689
360
^ 320
5 280tou 240oE 200w 160
§ 120O£ 80< 40
O OMerckoquant NH3• »GDH NH3A ATMA
2 6
O 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Time of Storage (Days)
Figure 3. Production of TMA and ammonia in herringoffal held at 25°C. Ammonia was determined by teststrip (Merckoquant) and by the enzymatic methodusing glutamate dehydrogenase (GDH).
monophosphate (AMP) to inosine monophosphate (IMP). However,
the ammonia generated by this mechanism only represents a
small proportion of the total NH3 produced in prolonged
chilled storage.
Ammonia has also been found to be useful in evaluating
the quality of fish offal for use in the manufacture of fish
meal (Gill, unpublished report). Figure 3 illustrates the
production of ammonia and TMA in spoiling whole herring
carcasses at 20°C. Data for both the glutamate dehydrogenase
and Merckoquant procedures are illustrated for comparison. It
is evident from this study that trimethylamine would be an
unreliable indicator of herring quality since levels changed
only slightly during the storage period.
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
690 GILL
CD
CD
O
O
<
24
21
18
15
12
9
6'
3
• — • A M M O N I A LEVEL
A A TOTAL AEROBIC COUNT
4 8 12 16 20
Storage Time on Ice (Days)
360
300 rPI
240 2X
180 "oí
0>120 Q.
=)60 Li-
24
Figure 4. Effect of storage time on ammonia levels andtotal aerobic plate counts in iced, gutted cod (Gadusmorhua).
Ammonia levels do increase however in proportion to the
degree of spoilage in cod tissue. Figure 4 illustrates that
the rise in ammonia and bacterial numbers in iced gutted cod
are coincidental.
Trimethylamine/Dimethylamine
Trimethylamine oxide (TMAO) is an osmoregulatory
substance found in many marine teleosts, elasmobrancs and
shellfish. A recent review article gives a comprehensive
overview on TMAO and the trimethylamine (TMA) and
dimethylamine (DMA) which is formed in fish tissue as a result
of the chemical breakdown of this compound (Hebard et al.,
1982). Rather than citing the hundreds of articles found in
this reference, the important points will be summarized.
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
OBJECTIVE ANALYSIS OF SEAFOOD QUALITY 691
The origins of TMA have been established with the
spoilage bacteria associated with Atlantic groundfish (Beatty
and Gibbons, 1936; Laycock and Regier, 1971; Adams e_t al.,
1964; Lerke e_t a^., 1963) althougn in some cases, the
correlation of bacterial numbers and TMA level is poor, (Tarr,
1961; Shewan, 1962; Shaw and Shewan, 1968) presumably because
not all spoilage bacteria associated with certain types of
fish are TMA producers. As mentioned above, TMA is not a
particularly reliable indicator of the edibility of herring
quality. The correlations between TMA level or more
preferably TMA index, where TMA index = log (1•+ TMA value)
and eating quality have been shown to be excellent in many
marine fish species (Hoogland, 1958; Hess, 1941 and Wong and
Gill, 1987).
Dimethylamine (DMA) has been reported to be present in
certain fish species and has most often been associated with
the enzymatic decomposition of TMAO. Since this process
normally takes place in frozen tissues of gadoid (cod, hake,
cusk, pollack) species (Yamada e_t a¿., 1969; Harada, 1975;
Gill and Paulson, 1982) it is probably of little interest for
the evaluation of fresh fish quality. Since formaldehyde (FA)
and DMA are produced in equimolar quantities, the enzyme,
TMAO-ase has been associated with the toughening of
frozen-stored fish as a result of FA-induced cross-linking of
the myof ibrillar proteins (Gill e_t ajL., 1979).
The methods used for the determination of TMA and DMA
have evolved through the years. The Dyer (1945) method as
modified by Tozawa e_t _a_l. (1971) has been used for many years
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
692 GILL
for the determination of TMA in fish. Other methods of
analysis including gas chromatography (Ruiter, 1973; Miller et
al., 1972; Gruger, 1972; Kuwata et ¿I., 1980; Tokunaga et al.,
1977); ion specific electrode (Chang ^t ¿1., 1976); solid
state gas sensor (Storey et ¿¿., 1984); high performance
liquid chromatography (Gill and Thompson, 1984) and an
enzymatic diagnostic test kit (Wong and Gill, 1987) have been
proposed. The major advantage of the Chromatographie (HPLC)
procedure is specificity. Gill and Thompson (1984) reported
that colorimetric TMA data obtained using the Dyer/Tozawa
procedure were consistently 35% higher than the results
determined by HPLC. These results confirmed the fact that the
colorimetric approach lacked specificity. It has been known
for some time that the picric acid reagent employed in the
Dyer (1945) procedure, reacts with most primary, secondary and
tertiary amines. Recoveries of both DMA and TMA from fish
muscle using ion moderated partition HPLC were 102 and 94%,
respectively. Figure 5 illustrates the recovery curves for
mixtures of both amines which were spiked into minced cod
tissue. However, the high capital cost of equipment has
precluded the general use of Chromatographie techniques for
the routine screening of seafood quality.
Wong and Gill (1987) presented a rapid enzymatic
procedure for the determination of TMA in seafood which was
both reproducible and specific for TMA. The rapid TMA
assay was based upon the oxidation of TMA with phenazine
methosulfate (PMS) in the presence of TMA dehydrogenase. The
reduced PMSH2 formed, converted INT to a red formazan which
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
OBJECTIVE ANALYSIS OF SEAFOOD QUALITY 693
C7>
3
O
CDO
<5 10 15 20 25 30
Amount Added (mg%N)
35
Figure 5. Recovery curves for authentic standards ofTMA and DMA added to minced cod. Analyses were performedby ion moderated partition chromatogrphy.
was monitored spectrophotometrically at 500 nm after a 20
minute incubation period. Figure 6 illustrates the good
agreement among data obtained for TMA in spoiling cod using
three different methods of analysis. The enzymatic method
yielded results similar to both the HPL-C (Gill and Thompson,
1984) and picric acid procedures.
A further advantage of the enzymatic method was that it
could be performed semi-quantitatively without the use of a
spectrophotometer. Inexperienced judges were able to perform
the TMA assay by visual comparison of the unknown samples with
a set of colored standards. Excellent agreement was obtained
between the visual and spectrophotometric determinations both
based on the enzymatic reduction of TMA and the subsequent
production of the red formazan indicator (Fig. 7). The odor
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
694 GILL
40
o 32
o
enE
i<
O O Picric Acid Method• «HPLC MethodA A Enzymatic Method
24
16
8
o—o—o—o0X , 0.4 8 12 16
Storage Time on Ice (Days)20
Figure 6. Comparison of three methods for themeasurement of TMA in iced, gutted cod (Gadus morhua)The methods were the picric acid procedure TDyer,1945), the HPLC method of Gill and Thompson (1984),and the enzymatic method of Wong and Gill (1987).
8 16 24 32
TMA - SPEC (mgSK-N)
Figure 7, Performance of the visual color test ascompared to the spectrophotometric procedure forTMA analysis of fish extracts. Both methodsutilized TMA dehydrogenase.
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
OBJECTIVE ANALYSIS OF SEAFOOD QUALITY 695
CD
OO
LO
O"OO
16 24
TMA-N (mg%)
32
Figure 8. Relationship between subjectiveevaluation of odor of cod (using experiencedgraders) and the TMA level.
of refrigerated cod was assessed by experienced graders and
compared with TMA data obtained using the enzymatic procedure
(Fig. 8). The relationship between TMA and subjective
evaluation of odor was approximately linear for a range of 0
to 40 mg TMA nitrogen per 100 g tissue. The importance of
comparing subjective and objective data cannot be
overemphasized and is essential for all forms of quality
determination.
The enzymatic determination of TMA was further refined by
the immobilization of the reagents to a diagnostic test strip
(Wong e t a^., 1988). The semi-quantitative determination of
TMA in fish press juice was carried out by color comparison in
about 5 minutes. TMA levels in spoiling fish were determined
by test strip and the picric acid procedure of Dyer/Tozawa are
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
696 GILL
O 10 20 30 40 50 60 70
TMA Level by Picric Acid (mg TMA-N/iOOg)
Figure 9. Test strip performance compared to thepicric acid method. Each data point represents anaverage of 20 determinations.
found to yield similar results (Fig. 9). The major
disadvantage of the enzymatic determination of seafood quality
by TMA analysis is the absence of a commercial source of
trimethylamine dehydrogenase.
Biogenic Amines
Fish muscle has the ability to support the bacterial
formation of a wide variety of amine compounds which result
from the direct decarboxylation of amino acids. Most spoilage
bacteria which produce decarboxylase enzymes do so at acidic
pH. This is presumably so that the organisms may raise the pH
of the growth medium through the production of amines. It is
also interesting to note that some bacteria have the ability
to 'turn off the production of biogenic amines when the pH of
the growth medium becomes too alkaline.
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
OBJECTIVE ANALYSIS OF SEAFOOD QUALITY 697
Not only have biogenic amines been used for the
evaluation of quality, but are also of public health concern.
They are vasoactive, resulting in dilation of blood vessels,
and may cause headache, nausea, cramps and a burning sensation
in the mouth.
The decarboxylation products sometimes include cadaverine
from lysine, putrescine from ornithine and histamine from
histidine. Histamine has received most attention since it has
been associated with incidents of scombroid poisoning reported
in conjunction with the ingestion of tuna, mackerel, and
mahi-mahi (dolphin fish). Two excellent review articles have
been presented (Arnold and Brown, 1978; Kimata, 1961 ) on the
relationship between histamine and scrombroid poisoning from
the ingestion of seafood. Although, production of biogenic
amines has been primarily associated with fish from the tuna
family, a possibility exists that they may be potential
quality indicators in other species. Analysis of these
compounds has been accomplished by gas chromatography of
chemical derivatives (Henion et _al., 1981; Staruszkiewicz and
Bond, 1981; Noto et al., 1987; and Wada et a l M 1982), HPLC
(Simon and Lemacon, 1987, Walters, 1984; Mietz, 1977; Simpson
ejt al., 1982; Mietz and Karmas, 1978; Skofitsch et al., 1981;
and Gill and Thompson, 1984) and Technicon Autoanalyzer
(Murray and Murray, 1981).
Perhaps one of the most interesting studies was reported
by Mietz and Karmas (1978) where samples of decomposing
salmon, lobster, shrimp and rockfish were classified' into
Dow
nloa
ded
by [
Nor
th C
arol
ina
Stat
e U
nive
rsity
] at
21:
06 1
4 Ja
nuar
y 20
13
698 GILL
spoilage categories according to sensory evaluation as well as