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Significance of risk assessment metric in audit of financial statements and reports
215-225Views:247Management 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. -
Alternatives of microclimate control in orchards
209-212Views:462The aim of the study was to find out which of the methods used to avoid damages of late frosts would be the most effective for the fruit growing practice. We tested the antifrost irrigation method in Debrecen-Pallag. For that purpose microjet sprayers are used, which are thrifty and does not need for that purpose large containers. With the aim to secure an even distribution of water, the sprayers are distributed on three levels: above and inside of the crown as well as on the level of trunks. On a large scale, a single microjet above the crown level would be sufficient. By means of a detailed analysis served to set the optimum intervals between spraying phases: with each 15, 10, 5 and 3 minutes during half a minute. The synchronous presence of water and ice below the freezing point, the released freezing heat plus the water used much above the freezing point
(9–10 °C) altogether maintains the temperature above around 0 °C near the flowers or growing fruitlets, meanwhile, the surrounding air cools down to -8 °C. The effectiveness of the generally used antifrost would be increased substantially by the former application of cooling irrigation, which delays the blooming date. -
Application of yeasts fortified with microelements – Review
101-106Views:303Microelements are increasingly becoming into the focus of interest from both a point of view of nutrition science and feeding. An always growing care must be paid to the microelements coverage both in human and animal organisms because of incorrect alimentation habits and
unsatisfactory feedstuff nutrition value. For the increased supply of the micro-nutrients, enrichment or fortification with microelements can not only be realized with traditional foodstuffs and forage but there are already alternative ways such as single-cell proteins from yeasts directly enriched or fortified with microelements for the purpose.
We would like to draw the attention that the production of these items is more favourable in comparison with traditional foodstuffs or forage since yeasts are capable to multiply microelement levels compared to their original state, and establish organic bonds with them.
For this purpose, we explored and analysed the scientific literature, studies and research results on this subject, that is why we stressed the significance of yeasts, the features and health effects of certain microelements, as well as the possibilities for use of yeasts enriched with micro-nutrients. -
Integration of Transformation Technology and Conventional Plant Breeding of Cereal Plants
75-80Views:239The integration of plant breeding and plant transformation is needed because we have to create a homozygous genotype of great agronomic value by conventional breeding before the application of genetic technology with which we modify it by using a gene or genome sequence. The aim of integrated plant breeding is to trigger such advantegous changes by genetic technology which can not be achieved via conventional breeding or just with considerably weaker efficacy. By transformation, the plant’s agronomic performance, the efficiency and security of its production will improve and it will enable more versatile uses of the plant. Genetic technology is one sequence of a new plant variety’ breeding. To create a transgenic variety, the isolation of a gene or a sequence of a gene from the donor genome for tranformation, a homozygous plant or target genome that is suitable for transformation and is created via conventional breeding methods, an effective transformation technique and the establishment of the new variety from the transformed, fertile plant are needed. The transgenic plant should be made suitable for establishing a variety by conventional breeding so that it could be produced securely, its growing could contribute to the development of modern, sustainable agriculture, its seed could be produced profitably, it could meet the reqiurements of DUS and that the changes indicated by the transgene could provide such economic advantages compared to the original variety, which have real commercial value.
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Lessons of a stripe rust epidemic in a wheat fungicide trial in Debrecen
35-46Views:353During the 2014 year a fungicide application trial was made as a part of technology development in Debrecen (East-Hungary). Both in this trial and across in Hungary a serious stripe rust epidemic developed and caused great yield losses. The first sympotoms were observed in April on one of trial plots and during some following weeks a serious infection grown up. On the base of 13 fungicide active ingredients and dosages by two spraying applications, their efficacy could be evaluated in stripe rust control. Picoxystrobin 250 g/L acive ingredient applied in 0.6, 0.8 and 1 L/ha dosages (Acanto), picoxystrobin 200 g/L + ciproconazole 80 g/L combined active ingredients in 0.5, 0.75, and 1 L/ha dosages (Acanto Plus), epoxiconazole 83 g/L, moreover protioconazole 125 g/L + tebuconazole 125 g/L combinations gave good efficacy, respectively. The yield of well protected plots were 5 to 8 t/ha, but the losses were 40-70% when fungicides with no sufficient efficacy in stripe rust control were applied. The great infection, which was observed on different grasses late in the Autumn, 2014 might forecast a further stripe rust epidemic for the 2015 year.
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Development opportunities for storing and displaying of spatial data in long-term experiments
81-86Views:319Long-term experiments are required to evaluate the impact of irrigation, nutrient utilization, and year factor as well as to assess the potential consequences of climate change. However, in the long-term experiment, it may be necessary to display spatial data for each parcel, either for investigation of soil heterogeneity or presentation. This article aims to provide help for researchers working in long-term experiments for storing and displaying spatial data.
After the outlines of each experimental site were measured with GPS, a spatial database has been created in Quantum GIS. Then, a filter script in R statistical environment using RStudio graphical interface was written. The script helps avoid the QGIS data input interface so that large data can be attached to each parcel directly and as a result there is no need for a separate data entry, only the basic statistical database.
The created GIS database can be used in many ways; it can be exported to KML file format that can be displayed using Google Earth. It is possible to view exported KML files in Google Drive with importing them to Google My Maps application, and with that a browser can display the map. With the Google Drive the maps can be shared within the research group, additionally the outlines can be edited and it is possible to upload the measurement data to the attributes table to existing empty table columns. The map created in Quantum GIS can be used for presentation purposes.
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Analysis of sweet corn nutritional values using multivariate statistical methods
103-108Views:757Processing large amounts of data provided by automated analytical equipment requires carefulness. Most mathematical and statistical methods have strict application conditions. Most of these methods are based on eigenvalue calculations and require variables to be correlated in groups. If this condition is not met, the most popular multivariate methods cannot be used. The best procedure for such testing is the Kaiser-Meyer-Olkin test for Sampling Adequacy. Two databases were examined using the KMO test. One of them resulted from the sweet corn measured in the scone of the study, while the other from the 1979 book of János Sváb. For both databases, MSA (measures sampling adequacy) was well below the critical value, thus they are not suitable e.g. for principal component analysis. In both databases, the values of the partial correlation coefficients were much higher than Pearson’s correlation coefficients. Often the signs of partial coefficients did not match the signs of linear correlation coefficients. One of the main reasons for this is that the correlation between the variables is non-linear. Another reason is that control variables have a non-linear effect on a given variable. In such cases, classical methods should be disregarded and expert models better suited to the problem should be chosen in order to analyse the correlation system.
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Study of plant production modells with different intensity in winter wheat production
51-60Views:503The effects of crop rotation, nutrient supply and plant protection technologies were examined on the yield of Mv PÁLMA winter wheat variety and on the most important diseases of ear and leaf. Our experiments were carried out on chernozem soil in the Hajdúság in 2006 and 2007, and three plant protection technologies (extensive, average, intensive) and three irrigation variations (without irrigation, irrigated with 50 mm, irrigated with
100 mm) were applied in different crop rotation systems.
In the triculture crop rotation a higher rate of infection was observed than in the biculture crop rotation, because the vegetative growth was more expressed after pea and these microclimatic factors were favourable for the development of pathogens.
In the triculture crop rotation (pea – wheat – maize) the powdery mildew, DTR and leaf rust of wheat were present in both examined years (powdery mildew 5-15%, DTR 14-42%, leaf rust 8-37% in cropyear 2005/2006, powdery mildew 12-32%, DTR 9-29%, leaf rust 8-26% in cropyear 2006/2007). Fusaria could be observed in 2006 (depending on the plant protection technologies and nutrient supply in the biculture 7-27% and in the
triculture 5-19%). With higher amounts of fertilizers the rate of infection increased and reached its maximum at the highest dose of nutrient supply (N200 +PK).
We observed the highest rate of infection by ear and leaf diseases in the case of the extensive technology, while this rate could be considerably reduced by the application of the intensive technology.
Both in 2006 and 2007, yields were the highest at the N100-200+PK levels in the triculture after pea (6028-7939 kg ha-1 in cropyear 2006, 6578-8690 kg ha-1 in cropyear 2007 depending on plant protection technologies), and at the N150-200+PK levels in the biculture after maize (6096-7653 kg ha-1 in cropyear 2006, 4974-8123 kg ha-1 in cropyear 2007 depending on the plant protection technologies). The highest yield maximums were
reached when pea was the forecrop. The yields on the experimental plots of the intensive plant protection technology was 224-2198 kg ha-1 higher (depending on the forecrop) compared to the plots where the extensive technology was used.
The highest yield without irrigation was at the N150+PK both in biculture and triculture crop rotation. Among the irrigated variations Ö2 and Ö3 at N200+PK fertilisation resulted in the highest yield in the biculture crop rotation, while the N100+PK level in triculture system. In the biculture crop rotation the extra yield was 14-51% higher (575-1225 kg ha-1 depending on plant protection technology) when 50 mm water was irrigated, and
15-54% higher (778-2480 kg ha-1) if 100 mm irrigation was applied comparing to the non-irrigated versions. The yield was 7-17% higher (560-1086 kg ha-1) in the Ö2 irrigation variation, and 8-23% (691-1446 kg ha-1) higher in the Ö3 irrigation variation compared to Ö1 irrigation variation (non-irrigated).
A correlation analysis was made to reveal the connection between the yield, the amount of fertilizers, the rate of infection, the plant protection technologies and the forecrops. Strong positive correlation (0.846) was found between year and fusaria infection. Strong positive correlation was observed between fertilization and powdery mildew infection (0.525), fertilization and DTR (0.528), fertilization and yield quantity (0.683). Lower
correlation was found between fertilization and leaf rust infection (0.409), and forecrop and yield (0.472), recpectively. Negative correlation was calcutated between plant protection technologies and DTR (-0.611), and plant protection technologies and leaf rust (-0.649). -
The role of the hybrid-specific technological recommendations of maize in precision crop production procedures
297-302Views:289The necessity of application of hybrid specific crop production technology has been confirmed not only by trial results but also by the experiences gained from the agricultural practice. For this reason it is essential to test and collect data in field trials about the specific agronomic traits of the corn hybrids belonging to different maturity groups and genotypes. Corn hybrids are tested for their responses to sowing time, plant density and fertilizer supply; sensitivity to herbicides; and lately, the resistance to the damages caused by the larvae of corn root worm. Last but not least, mention should be made of the differences in the responses of the corn hybrids to the damages caused by drought stress. Based on the trial results, suggestions for the hybrid specific corn production are compiled and made public for the experts and farmers engaged in corn growing. Corn hybrids may deliver maximum yields on the impact of specific crop production technology only in case if it relies on carefully done general production technology including soil cultivation, seed bed preparation and weed control. Similarly, precision crop production technology may advance the yield increase in economic way if it is constantly drawing on the source of research results.
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Effect of different weaning time on the growth and survival ofCommon carp (Cyprinus carpio L.) larvae
55-59Views:973Within our experiment, we studied the combined effect of live food application and feed training on the production parameters of carp larvae. In addition, we examined whether there is a difference in the growth rate and survival rate of the specimens of Szeged mirror landrace reared in similar stocking density but with different treatments.
Specimens of Szeged mirror landrace from induced propagation were placed into 12 pieces of 40-liter aquaria. For the 4 different treatments, (K, A3, A6, A9), live food (Artemia salina) was fed, as well as feed training was applied.
We also sought to find an answer as to how our feeding and rearing conditions can affect the production parameters of common carp fries and what impact these conditions may have on their survival rates. At the end of the 2-week experiment we determined the individual weight gain of the carp fries, their survival rate and the biomass growth. The purpose of the study is to examine the optimum timing of shifting from live food to feed for carp larvae.
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Herbicide resistance: Implications of climate change on the susceptibility of weeds to herbicides – A review
59-64Views:92Climate change is a major issue in agricultural sustainability posing severe problems that threaten global food security. Conventional farming often utilizes herbicides to control weeds in most management strategies. In recent times, transformations in weeds due to shifts in climatic conditions across the globe are making management strategies in many ecosystems more complex. Climate variables including high carbon dioxide concentrations, increased temperature levels and altered moisture conditions affect many plants physiology. In weed species, a change in climate conditions can impact growth of weeds and the effectiveness of herbicides used in controlling the weeds. Therefore, there is the need for changes to be made with production practices to reduce emissions and to adapt to a changing climate in agriculture to limit the negative impact of weeds. The aim of this perspective is to deliver insights on herbicide application, describe the effects of climate on weed biology and development, and highlight the necessity to synthesize this information for establishing a long-term framework for sustainable weed management.
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Change of antioxidant compounds of spices during drying
77-81Views:556Spices and herbs have been used by humanity for thousands of years, so they are very important plants.
In this study, the change of dry matter content and antioxidant compounds of eight spices (basil, thyme, rosemary, mint, parsley, lemongrass, chives, coriander) have been examined the raw plants and in plants preserved by three different drying methods (an oven in 50–60°C; drying at room temperature; lyophilisation between -40 and -50°C, under pressure), because we wanted to see the change of the parameters.
The water content of raw plants was very high, i.e. the dry matter content was very low. By the application of the three drying methods nearly 100% of the water has left the plants, with the exception of the lyophilized basil and rosemary.
Based on the results related to the original material, lyophilized has proved to be the best treatment for the preservation of antioxidant compounds, however air drying also showed high results for some spices.
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Advancement of a Common Wheat (Triticum aestivum L.) Selection System
8-11Views:240All the research in Hungary and other countries in Europe focus on improving the quality of crops and increasing the competitiveness of production.
In this respect, we have to advance the conventional technological elements, reduce the application of pesticides and fertilizers, and produce new varieties suitable for environmentally-sound production. In our crop breeding programs, we applied conventional and biotechnological methods (embryo rescue and double haploid methods) in order to get somaclonal and gametoclonal variations.
We produced winter wheat lines (HP-31-95, HP-82-96) by traditional way, which have high baking qualities and high nutrient efficiency. Some diseases can limit the quantity and quality of a wheat crop. We examined several wheat diseases in our winter wheat candidates, and we found that our progenies have resistance to leaf rust.
With respect to a serious problem was the small quantity of applied fertilizers and the other externals, our research focused onto advance a common wheat selection system, with the help of it, we can handle these problems. We have summarized that our selected progenies can compete with the registered varieties with quality and environmental respect. -
Application fields of wood as a renewable energy source in Europe
31-35Views:293Fuelwood, and wood wastes provide almost half of the renewable energy production of the European Union. Enhancing the use of wood in renewable energy production has more constraint than wind- or solar energy. Forests in the EU member states are sustainably used, they are increasing both in terms of area, and growing stocks. There are possibilities to enhance the fallings and use more fuelwood. Short rotation coppices could fulfill the long term demand for fuelwood; because these plantations surpass the dendromass yield of forests.
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Management of phytopathogens by application of green nanobiotechnology: Emerging trends and challenges
15-22Views:633Nanotechnology is highly interdisciplinary and important research area in modern science. The use of nanomaterials offer major advantages due to their unique size, shape and significantly improved physical, chemical, biological and antimicrobial properties. Physicochemical and antimicrobial properties of metal nanoparticles have received much attention of researchers. There are different methods i.e. chemical, physical and biological for synthesis of nanoparticles. Chemical and physical methods have some limitations, and therefore, biological methods are needed to develop environment-friendly synthesis of nanoparticles. Moreover, biological method for the production of nanoparticles is simpler than chemical method as biological agents secrete large amount of enzymes, which reduce metals and can be responsible for the synthesis and capping on nanoparticles.
Biological systems for nanoparticle synthesis include plants, fungi, bacteria, yeasts, and actinomycetes. Many plant species including Opuntia ficus-indica, Azardirachta indica, Lawsonia inermis, Triticum aestivum, Hydrilla verticillata, Citrus medica, Catharanthus roseus, Avena sativa, etc., bacteria, such as Bacillus subtilis, Sulfate-Reducing Bacteria, Pseudomonas stutzeri, Lactobacillus sp., Klebsiella aerogenes, Torulopsis sp., and fungi, like Fusarium spp. Aspergillus spp., Verticillium spp., Saccharomyces cerevisae MKY3, Phoma spp. etc. have been exploited for the synthesis of different nanoparticles. Among all biological systems, fungi have been found to be more efficient system for synthesis of metal nanoparticles as they are easy to grow, produce more biomass and secret many enzymes. We proposed the term myconanotechnology (myco = fungi, nanotechnology = the creation and exploitation of materials in the size range of 1–100 nm). Myconanotechnology is the interface between mycology and nanotechnology, and is an exciting new applied interdisciplinary science that may have considerable potential, partly due to the wide range and diversity of fungi.
Nanotechnology is the promising tool to improve agricultural productivity though delivery of genes and drug molecules to target sites at cellular levels, genetic improvement, and nano-array based gene-technologies for gene expressions in plants and also use of nanoparticles-based gene transfer for breeding of varieties resistant to different pathogens and pests. The nanoparticles like copper (Cu), silver (Ag), titanium (Ti) and chitosan have shown their potential as novel antimicrobials for the management of pathogenic microorganisms affecting agricultural crops. Different experiments confirmed that fungal hyphae and conidial germination of pathogenic fungi are significantly inhibited by copper nanoparticles. The nanotechnologies can be used for the disease detection and also for its management. The progress in development of nano-herbicides, nano-fungicides and nano-pesticides will open up new avenues in the field of management of plant pathogens. The use of different nanoparticles in agriculture will increase productivity of crop. It is the necessity of time to use nanotechnology in agriculture with extensive experimental trials. However, there are challenges particularly the toxicity, which is not a big issue as compared to fungicides and pesticides.