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  • Comparative studies to model bioavailability of pesticides in distinctive soil types
    17-23
    Views:
    99

    Bioavailability of pesticides is determined by two major factors: soil characteristics and pesticides’ chemical feature. These factors result in a definite adsorption capability whose extent varies on a large scale. By revealing interactions between pesticides and soils it is of high interest to model bioavailability of widely used pesticides, as it is a key element in terms of prospective toxicological aspects. Our work signifies steps forward improving pesticide soil mobility prediction models as we created model systems representing correctly natural relations. Comparison of different solvent extraction methods proved to be an efficient tool to gain information on the bioavailability of some widely used pesticides as well as to model actual environmental processes.
    Comprehensive comparison has been made between different experimental methods by applying 5 extraction models showing diverse efficiency in extracting capability of pesticides. In some cases chloroform excelled in mobilizing pesticides from soil, however mostly application of humic acid solution as extraction model was found to be at least as efficient as methanol, chloroform or CaCl2-solution.
    Four chemically much different pesticide (simazine, acetochlor, chlorpyrifos and diuron) were applied to two soil types (both sandy and brown forest). The extracted amounts were determined by GC/MS technique. Adsorption coefficients (Kd) were also calculated for the examined samples.
    Obtained results for Kd indicated that chemical feature of pesticides seemed to be of utmost importance in terms of soil binding capability preceding the relevance of soil characteristics. Adsorption capability of chlorpyrifos proved to be the most pronounced preceding simazine and the least prone to bind to soil acetochlor and diuron

  • The precision livestock farming
    201-202
    Views:
    168

    The application of information technology is the response of the livestock farming to the demand of customer, legal and economical expectations. This technology is the socalled precision livestock farming (PLF). The elements of the PLF are: continuous monitoring of inputs, animal behaviour by sensors, an algorithm which converts these signals into a figure, this figure is compared to an optimum then adjustment of the input is followed, if it is necesary.

  • Operational experiences of a geothermal heat pump system
    115-118
    Views:
    155

    Energy consumption nearly 40% operation translates of the buildings in Hungary. In the last 5–8 years we can see a breakthrough in the field of low energy buildings, increasing the demand for buildings 'energy efficient', and realized several successful investments in our country. Nowadays thanks to the application system the number of public buildings increased environmental energy recovery system has been growing such as solar power, heat pumps.

  • Application of time series in medical research
    14-22
    Views:
    94

    This article reviews the mortality data of chronic liver disease and cirrhosis, as well as tracheal, bronchial and lung cancers, in Hungary by methods of time series analysis. The methods of time series of death rates of chronic liver disease and cirrhosis as well as tracheal, bronchial and lung cancers and their reliability, are analysed from data available from WHO. The author used ARIMA models (autoregressive and integrated moving average models) and auto- and cross-correlation functions to study the substantial role an exogenous environmental factor has on incidences of
    death. The confidence intervals of autoregressive (AR) coefficient are compared to the standard normal distribution, the estimation of White’s theory and the continuous time estimation model.
    On the basis of the analysis, it may be concluded that chronic liver disease and cirrhosis can be influenced by an exogenous environmental factor, however, this relation cannot be demonstrated for deaths due to tracheal, bronchial or lung cancers. In each case, the continuous estimation of the AR(1) coefficients give the best results.
    The paper demonstrates how the presented methods can be applied to agricultural science.

  • The role of Debrecen maize hybrids in competitive production
    19-21
    Views:
    80

    I examined the effects of plant density and fertilisation on the yield of the maize hybrid Debreceni 377 SC, developed by the Agrárgazdaság Ltd., using the 3 year data sequence of a long term experiment set up at the Látókép experimental station of DU Center for Agricultural Sciences in years with average precipitation supply.
    Based on the evaluation of my research results, I found that the application of higher plant densities was more favourable in years with average or higher than average precipitation supply. During the examination of fertilisation effects, it was verified that surplus yield was realised in most cases where smaller fertilisation dosage, 120 kg per hectare active substance was applied.

  • Effects of cultivation methods on some soil biological parameters of a meadow chernozem soil (Vertisols)
    61-66
    Views:
    89

    The effect of extended drought conditions on soil, the unfavourable cultivation technologies and the application of chemicals have been enhancing the processes of physical and biological soil degradation, so the fertility of soil is gradually declining. 
    The effects of two cultivation methods – traditional ploughing (TP) and conservation tillage (CT) – on the biological activity of a meadow
    chernozem soil were examined in a long term experiment. Different parameters of the biological activity of soil were determined. These are
    the numbers of total bacteria, microscopic fungi, aerobic cellulose decomposing bacteria, as well as the activities of some important soil
    enzymes and CO2 production.
    Conservation tillage seemed to be a more favourable cultivation method for the majority of microorganisms, the activities of urease and
    dehydrogenase enzymes and CO2 production, compared to the traditional ploughing system. These parameters increased significantly,
    especially in the upper layer of conservation tillage plots. Concerning the plant cultures, the majority of microbiological parameters were
    higher in the soil of vetch (Vicia sativa L.) depending on the cultivation methods, so involving the pulses to the crop-rotation seems to be
    very important in this soil type.
    According to the ninth year’s results, the importance of conservation tillage as a means of protecting the soil biological activity in meadow
    chernozem (Vertisols) can be established; it was proven by microbiological investigations.

  • Effect of arginine, putrescine and spermidine on the polyamine, proline and chlorophyll content of tobacco (Nicotiana tabacum L.)
    39-43
    Views:
    157

    Polyamines, such as spermidine (Spd) spermine (Spm) and their direct precursor, the diamine putrescine (Put) are vital and essential aliphatic amines which are also present in plants. Although ethylene and polyamines are also involved in fruit ripening, the genes coding them must also take part in other biosynthetic pathways. In the ethylene and polyamines play an important role in development of salt stress tolerance, and in responses for biotic and abiotic stresses. Exogenous application of all three main polyamines (Put, Spd, Spm) increase salt tolerance of plants, but, accordingly to previous experiments, spermidine has the main effect on the enhancement of salt tolerance. Nicotiana tabacum L. plants were grown in vitro on MS medium, the treatments were as follows: arginine (150 mg l-1), putrescine (10 mg l-1), spermidine (10
    mg l-1). Proline, chlorophyll a, b and polyamine contents were measured. The obtained results show that the arginine decarboxylase and the spermidine synthase genes involved in polyamine metabolism, cannot be enhanced by exogenous addition of their precursor molecules. On the contrary, the spermine synthase gene has a positive effect to the lower-class forms of polyamines.

  • Influence of Foliar Treatments on the Sugar Yield Changes of Sugar Beet (Beta vulgaris L.)
    108-111
    Views:
    120

    In our small block experiment in randomised blocks, we examined the effect of 6 foliar treatments at 3 different nutrition levels in 2002 on meadow chernozem soil.
    The experiment consisted of 3 blocks, which corresponded to 3 different nutrition levels. The first block was the control, the fertilization rate of the second block was 20 kg ha-1 N, 40 kg ha-1 P2O5, 120 kg ha-1 K2O, on the third block 40 kg ha-1 N, 80 kg ha-1 P2O5, 240 kg ha-1 K2O were applied. We applied magnesium and strobilurin active ingredient (Juwel, BAS 51200), in different combination and with different application dates.
    We found that the foliar treatments with bioactive fungicides significantly influenced the yield and some quality parameters in this field experiment.

  • Economic questions of precision maize production on chernozem soil
    293-296
    Views:
    136

    It is one of the main topical objective to establish the conditions of sustainable farming. The sustainable development in crop production also calls for the harmony of satisfying human needs and providing the protection of environmental and natural resources; therefore, the maximum consideratio of production site endowments, the common implementation of production needs and environmental protection aims, the minimum load on the environment and economicalness. Precision farmin encompasses the farming method which is adjusted to the given production site, the changing  technology in a given plot, the integrated crop protection, cutting edge technologies, remote sensing, GIS, geostatistics, the change
    of the mechanisation of crop production, and the application of information technology novelties in crop production. Modern technology increases efficiency and reduces costs. The efficiency of crop production increases by reducing losses and the farmer has access to a better decision support information technology system. In addition, we consider it necessary to examine the two currently most important economic issues: “is it worth it?” and “how much does it cost?”. During the analysis of agricultural technologies, we used the precision crop production experiment database of KITE Zrt. and the Institute for Land Utilisation, Regional Development and Technology of the Centre for Agricultural and Applied Economic Sciences of the University of Debrecen.
    During our analytical work, we examined three technological alternatives on two soil types (chernozem and meadow). The first technology is the currently used autumn ploughing cultivation. We extended our analyses to the economic evaluation of satellite navigationassisted ploughing and strip till systems which prefer moisture saving. On chernozem soil, of the satellite-based technological alternatives, the autumn ploughing cultivation provided higher income than strip till. In years with average precipitation supply, we recommend the precision autumn ploughing technological alternative on chernozem soils in the future. On meadow soil, the strip till cultivation technology has more favourable economical results than the autumn ploughing. On soils with high plasticity – considering the high time and energy demand of cultivation and the short amoung of time available for cultivation – we recommend to use strip till technologies. 

  • Application of semen evaluation techniques
    5-11
    Views:
    235

    Laboratory methods of semen evaluation are used to select males for artificial insemination. The current review describes several techniques that have been recently used for sperm analysis. Conventional microscopic methods in combination with the objective computerassisted sperm motility and morphology analyzers and flow cytometry, allows to obtain more precise information about the membrane and functional status of spermatozoa. By using several methods to detect motility, viability, acrosomal and capacitation status besides DNA integrity sperm biology and some of the mechanism involved in sperm cry injury can be better understood. The number of possible targets related to sperm quality is increasing, and possible that some of them could enable sperm analysis for predicting freezability and fertility to be improved.

  • The impact of applying foliar fertilizers on the health condition of maize
    105-109
    Views:
    202

     

    The nutrient supply of plants is becoming more important in plant protection since the appropriate condition of plants can be ensured by optimal and satisfactory nutrient supply to avoid nutritional deficiency diseases. Due to the extreme weather conditions, plants are forced to face several stress factors, which leads to deterioration of the plant health. The increasing occurrence of droughts poses threat to nutrient uptake through the roots since all the nutrients can be accessible to the plants only if they are in dissolved form in the soil – which is not possible in the absence of water. Therefore, the importance of foliar fertilizer is becoming a more and more significant part of the nutrient supply, because with the help of this technology the development of any nutrient deficiency can be prevented.

    In this experiment, we focused on the efficiency of two different foliar fertilizers on maize.  Foliar fertilizers were applied two times, once in the stage with 8 leaves and tasseling phenophase of the maize. To verify the efficiency of the foliar fertilizers, the chlorophyll content of untreated and treated plant’s leaves was measured after each application. Moreover, the length and diameter of maize cobs, thousand kernel weight, protein, oil and starch content were also measured, and the results were compared to the untreated (control) ones. According to the results, in all aspects significant differences were observed and due to the laboratory analysis of leaves, in the case of magnesium and zinc supply the foliar fertilizers were able to prevent the development of nutrient deficiency.

  • N-Phenyl-Phthalamic Acid and Fertilization Effects on Flowering, Fruit Set and Fruit Quality of Apple (Malus domestica Borkh.)
    24-28
    Views:
    131

    On seven apple cultivars (Gala Must, Gloster, Granny Smith, Idared, Jonagold, Jonathan Csány 1, Mutsu), the authors studied the influence of N-phenyl-phthalamic (PPA) acid and fertilization on flowering, fruit set and fruit quality in the years 2003-2004. The research results showed that PPA application extended the flowering time of the most cultivars. Fruit set of apple cultivars increased in many cases when regulator was applied. The additional nutrient supply could increase the fruit set too. The increase of fruit set increased the number of fruit per tree. Quality parameters determined by fertilization and fruit number per tree. For example, when N-phenyl-phthalamic acid was applied without fertilization the fruit number per tree increased considerably however, it caused a considerable frittering away. The reason for this is that fruit set was high and fruit received not enough nutrition for growing up. The skin colour of fruits was decreased in several cases by the treatments. In one respect the enlarged fruit number was shaded the others and the fertilization increased the vegetative shading leaf area.

  • The application of bentonite and zeolite for soil amelioration in acidic sandy soil
    131-137
    Views:
    122

    In a pot experiment, we have studied the effect of bentonite and zeolite in different dosages [control; 5; 10; 15; 20 g kg-1] on acidic (pHH2O=5.65) humus sandy soil. The experiment was set up in 2007 and 2008 in the greenhouse of the UD CASE Department of Agrochemistry and Soil Science. As a test plant, perennial ryegrass (Lolium perenne L.) was used. 
    In laboratory examinations, pH(H2O), pH(KCl), hidrolytic acidity, nitrate-N content, readily available phosphorus and potassium content were determined. Among soil microbial parameters, the total number of bacteria, the cellulose-decomposing bacteria, the carbon-dioxide production, the microbial biomass-C content of soil, and the saccharase enzyme activity were measured. In the experiment the biomass of the test plant was determined.
    The effect of bentonite and zeolite in different dosages can be summarized as follows:
    − The pH increased under the effect of low dosages. With the increasing of the pH the hydrolytic acidity - at the bentonite treatments significantly – decreased. 
    − Regarding the readily available nutrient content of the soil, low and medium dosages proved to be effective. High dosages of bentonite treatments reduced the nitrate-N content, the readily available phosphorus, and potassium content of soil, by zeolite treatments the high dosages reduced the nitrate-N content of soil. 
    − Regarding the measured soil microbial parameters in both treatments low and medium dosages proved to be also effective, but the high dosages didn’t cause decreasing at the total number of bacteria, and by zeolite treatments the biomass-C content of soil.
    − Also the bentonite and zeolite treatments enlarged the biomass of the test plant. We experienced significant increasing by bentonite treatments by the effect of medium and high dosages, while in zeolite treatments only the high dosage caused significantly increasing in plant biomass. The largest dosages decrease the plant biomass. 
    − Under the statistical analysis we found many medium and tight correlation between the studied parameters. 

  • The effect of crop year and agrotechnical factors on the yield of various maturity groups of Limagrain maize hybirds
    19-23
    Views:
    168

    The Limagrain maize hybrids in different maturity groups were examined at the Látókép Experimental Station of the Centre of Agricultural Sciences and Engineering, University of Debrecen on a calcareous chernozem soil with loam texture, between 2001 and 2007 in a multifactorial long-term field trial. Doses of fertilizers: 1 N:0.75 P2O5:0.88 K2O fixed proportion of NPK doses. The basic dose of nitrogen is 30 kg ha-1. The application of fertilization was 1, 2, 3, 4, and 5 times more than the basic dose, beside of untreated control. The long-term field trial is performed in none irrigated and in irrigated version.
    The goal of the study was to analyze the effect of precipitation (environment factor) in one hand, and to evaluate the effect of fertilization and irrigation (agrotechnical factors) on the yield of maize hybrids in different maturity groups in the other hand. At the same time I studied the effect of interaction of different factors on the yield of maize. 

    Analysis the yield of Limagrain hybrids revealed: the years considerably affected the level of the yield. In dry years the yield was 1.351 t ha-1 less, than in rainy years. As the effect of fertilization the yield increased, the statistically proved biggest increment was at level of 90 kg N ha-1. Evaluating the maturity groups, FAO 300 hybrids reached higher level of yield. 
    In non irrigated conditions in the average of the seven years 60 kg N ha-1 was sufficient to reach the maximum yield. The efficiency of fertilization on yield in irrigated version increased, 120 kg N ha-1 assured the reliable level of yield. 
    Without irrigation in comparison to the results of FAO 200 group, with the growth of FAO numbers the yield is increasing in all cases. The most significant increase was at FAO 300 (3.562 t ha-1). With irrigation the greatest difference in yield was in FAO 400 (+2.720 t ha-1) compared to FAO 200.

  • The effect of the sowing time on the yield and oil content of sunflower (Helianthus annus L.) in different crop protection models
    57-61
    Views:
    158

    The field research was carried out at the experimental farm of the University of Debrecen at Látókép on calcareous chernozem soil in Hungary. We examined the effects of the sowing time and the fungicide treatment on the yield, oil yield and oil content of two different genotypes of sunflower hybrids (NK Ferti, PR64H42) in 2012 and 2013. We applied three different sowing times (early, average, late) and two different treatment levels of fungicides (control =no fungicides applied, double fungicide protection).

    During our research, we received better results in 2013 than in 2012. The application of different planting times affected the yield and oil yield production and the oil content as well. The optimal circumstances for yield and oil yield production were provided by late planting in 2012, while by average planting time in 2013. The highest oil yield results were reached by late plating in both years (except for hybrid PR64H42 in the double treated parcels where average plating time turned out to be more effective). The correlation between the plating time, the yield and oil yield production and the oil content was strong in 2012 (r=0.600**, r=0.639**, r=0.590**). On the other side, in 2013, the correlation was medium between the planting time, the yield production and the oil content.

    We applied Pearson’s correlation to analyze the effect of the double fungicide treatment on the yield and oil yield production (2012: r=0.498**, r=0.407**). These results were better in 2013 (r=0.603**, r=0.623**), besides, the double fungicide treatment also increased the oil content (r=0.315**).

  • Effect of noninvasive castration method on weight gain, behavior and meat quality of ram lambs
    21-29
    Views:
    197

    In the course of producing heavyweight lambs (above 35 kg), males need to be separated from females at the end of the fattening period.  If not, the rams must be castrated because they reach sexual maturity, and their activity bothers the ewes or unwanted pregnancy may occur. The present study surveys if the Hungarian sheep keepers know or use the non-surgical elastrator method for castration and assess the effect of castration (surgical and non-surgical) on daily weight gain, behavior, moving activity, and meat quality of rams, respectively. We found many advantages regarding the use of the elastrator method. Based on the survey results, 100% of farmers who used elastrator had a positive experience and favorable opinion about this method. There is no need to separate the rams, which allows for less area requirement and more economical technological conditions. The traditional castration (with a knife) process is longer (4–6 minutes), and caused longer-lasting stress while the elastrator application is bloodless, took only 20–30 seconds, and were stress-free. The number of steps of ring-gelded individuals was much lower than that of the non-castrated rams. The difference in steps number could also be seen in ewes separated into different ram groups. The weight gains of individuals castrated by the ring were better than the surgically castrated ones and also individuals with testicles. The palatability of the meat from the non-castrated group was less favorable, and the chewiness of the ringed group was the best. Finally, our results highlighted the benefits of the noninvasive elastrator method in animal welfare aspects.

  • Estabilishing Plant Production Systems by Optimising the Crop Structure
    82-84
    Views:
    74

    In our days, ecologiacal and economic models of agricultural application are of ever increasing significance. These provide an opportunity for more accurate planning, and thus can favourably influence the efficiency and the economic situation of the given enterprise. The relevant literature divides models according to various criteria. The most common is the division between optimising and non-optimising models. Non-olptimising models generally endeavour to make the best use of technological lines, of machine capacity, while optimising models are used to optimise revenues returns from sales; or occasionally, production costs. In our case revenue and returns from sales were optimised. The models examined consists of several modules. These are the following: plant cultivation modules, evaluations (assessment of situation, conception plan, complex corporate evaluation), supplementary sheets (sheets and charts for ancillary plant production, general costs of operation, summary and crops structure optimisation). With the help of the model annual plans of plant cultivation can be made an optimal crop structure may be planned with the resources of the enterprise taken into consideration, and thereby it becomes possible to define the largest net revenue on a corporate level.

  • Application of microsatellite fingerprints for pedigree analysis of Hungaricum grapevine varieties
    71-77
    Views:
    157

    the Carpathian Basin were involved into our examination, which aimed at genotyping their accessions. DNA fingerprints of 101 varieties were determined with 6 microsatellite markers till 2005, resulting in successful discrimination of the accessions. Based on these results for pedigree determination, even more cultivars and primers were involved into the analyses. For studying the origin of Csabagyöngye and for proving the parent-progeny relations of Irsai Olivér and Mátrai muskotály, 19 microsatellite markers were applied, while 11 were selected for tracing the origin of Királyleányka. Genetic distances between the varieties were estimated with cluster analysis and demonstrated by dendrogram, proving that the varieties can be discriminated from each other based on the microsatellite allele sizes. Pedigree of Irsai Olivér and Mátrai muskotály has been confirmed by microsatellite allele size results, searching for the parents of Csabagyöngye and Királyleányka is in progress, since the molecular-marker based pedigree does not correspond with the putative origin of these cultivars. Our results excluded progeny-parent relationships in the
    Csabagyöngye-Bronnerstraube-Muscat ottonel (Ottonel muskotály) and the Királyleányka-Kövérszőlő combinations. 

  • The effect of copper fungicides on the rate of photosynthesis and the transpiration of hop plants
    117-123
    Views:
    117

    The paper evaluates the effect of copper fungicide spraying on the rate of photosynthesis and transpiration of hops, the influence of spraying on the elemental copper content in the leaves and cones hop variety Agnus. Photosynthetic rate was measured by LC pro+ (infrared analyzer) in the Hop Research Institute Saaz in the field in some periods of 2008, 2009 and 2010. Dry cones and leaf samples (taken before and after application of copper fungicides) were analyzed in an accredited laboratory for elemental copper.

  • Consumption of fertilizers in districts of Slovakia in the period 2006–2015
    389-398
    Views:
    182

    Consumption of fertilizers in districts of Slovakia in the period 2006–2015 Water quality in the surface streams is influenced by several factors. One of important information which can help us to solve problems with quality of water in water body is a distribution of point and non-point pollution sources in a river basin and also amount of pollutants released from them to surface streams. An example of a point source of pollution is the outlet from wastewater treatment plants (industry, urban areas, farms, etc.). On the other hand the most significant non-point source of pollution is considered the application of fertilizers in agriculture.

    In this paper we have evaluated consumption of organic and industrial fertilizers in Slovakia in the period 2006–2015. Total (in tonnes) and average (in kg ha-1) consumption of industrial and organic fertilizers was analyzed. In monitored period, the amount of applied organic fertilizers was much higher than the amount of applied industrial fertilizers and in addition a significant part of total fertilizers consumption had nitrogenous fertilizers in a group of industrial fertilizers. In a group of industrial fertilizers during the period 2006–2015 we observed just moderately increasing in their consumption, while in the period 2010–2015 the average amount of applied industrial fertilizers per hectare of agricultural land increased by about 20 kg ha-1. On the other hand, in a group of organic fertilizers we observed a decreasing in consumption of fertilizers.

  • The influence of biostimulators in the growth of some shrubs
    49-52
    Views:
    74

    More sensitive than Mimosa pudica and more beautiful than any adornment detached from nature by man, the azalea (Azaleea
    indica) gathers through its shapes a real symphony of colours and enchanting hues, of elegant shapes, having no rival in the flower world.
    The azalea can multiply through seeds and vegetatively: seedlings, grafting, layering.
    The widest reproduction method remains that through semilignified seedlings, a method that can be used throughout the year
    avoiding the months less favourable for propagation by seedlings, with poor light: November and October. The best results are given by the
    spring propagations by seedlings (February-March) and the summer propagations by seedlings (July-August). The rooting can last for 12-14
    weeks until the seedlings can be transplanted in flower pots without risks.
    A wide application in horticultural practice is the use of growth substances, that take part in the faster formation of roots and in a
    higher percent for species of plants, that, normally, root with difficulty through seedlings. Under this aspect, many synthetical compounds
    have proved to be very active (IAA, NAA, IBA, 2,4,5-T acid etc.) (3,4).

  • The development of the scientific bases of horticulture and the history of horticultural innovation in the Northern Great Plain region and in Debrecen
    17-20
    Views:
    95

    It can be told about the second half of the XXth century that, apart from preferring the large-scale growing of field plants and the largescale
    livestock farming, corresponding to the central political will of the communist era, the significance and innovation output of
    horticultural education in Debrecen was rather of follow-up trait, of secondary importance. The Tobacco Research Institute continued the
    research work, and then even this activity was stopped. According to a survey finished in 1997, the mentioned institute had no invention,
    granted patent, protection for registered model or any application for patent in progress at the Hungarian Patent Office. Until this time, invention activity at the University of Agricultural Sciences was of medium standard. In the National Patent Office, seven patent applications related to agricultural production and nine patent applications for other fields submitted under the inventors’ names were recorded. In the same period, the Cereal Research Institute (Szeged) led the absolute innovation list of Hungarian agricultural R+D institutions and university education institutes by submitting 164 own patent applications. Both in domestic and international terms, the horticultural innovation conducted at the University of Agricultural Sciences, despite the individual research results and achievements deserving recognition, without appropriate background – remained unnoticed. Let us put it this way: for the past decades, the light of the Debrecen Flower Carnival has not been thrown on the horticultural teachers and researchers of Debrecen.

  • Significance of risk assessment metric in audit of financial statements and reports
    215-225
    Views:
    104

    Management and decision-support of today’s businesses require design and application of management reports based and high-end controlling systems. One of the main source of information for controlling systems is financial accounting that should be designed to support planning, controlling and monitoring systems. Financial and accounting information is essential for decision making support of organizations. Therefore
    eligible assurance is needed that these information are true and fair. Internal and external financial audits as assurance qualifiers are linking to the controlling systems through assurance. Weaknesses of and threats to controlling systems shall be recovered and communicated to the management during qualifying process. Recovering of threats should be based on risk analysis, assessment. In this study I would like to present some methods and tools of risk assessment of financial reports, statements and a way on they can be further developed.

  • Scientific background of precision animal nutrition
    95-99
    Views:
    130

    Precision animal nutrition consists of meeting the nutrient requirements of animals as accurately as possible in the interest of a safe, high-quality and efficient production, besides ensuring the lowest possible load on the environment. This is facilitated by electronic feeding based on IT technology, an important but by far not the only tool of precision nutrition. In the present paper the following most important elements of precision nutrition are discussed: diet formulation, quality control of ingredients and compound feeds, reduction of the harmful effects of heat stress in pigs with different nutritional tools, application of the recent findings of the molecular genetics in animal nutrition, the relationship between genetics and animal  nutrition and reduction of the N and P excretion by nutritional tools.

  • Effect of PRPSOL soil conditioner on the physical status of the soil in conventional and reduced tillage systems
    109-113
    Views:
    232

    The effect of PRP-SOL soil conditional on soil compaction, moisture content and bulk density is studied in a long-term soil cultivation experiment from 1997 on a heavy textured meadow chernozem soil, in reduced and conventional tillage at Karcag Research Institute. Our investigations were made in the vegetation period of corn, in June and after harvesting, on stubble. Soil compaction was measured with a penetrometer, the actual moisture content was determined by gravimetric method. The bulk density values of the regularly cultivated soil layer of 0–10 and 10–20 cm depths were defined from undisturbed soil samples. We established that after 3 years the application of the soil conditioner has positive effect on soil compaction and moisture status of the top layer in the reduced tillage system. We could not figure out this positive effect in the case of conventional tillage.