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Hungary’s correspondence with the EU regulations regarding liquid bio fuels
119-128Views:72During the recent years researchers from different countries have found that our environment is at risk. It has been recognised by the leaders of the member countries and they have made decisions together concerning environmental protection in several agreements, contracts. Unfortunately, these decisions have been weakened and adumbrated on numerous occasions by certain interests.
However, the energetic exploitation of the biomass has been supported by the economic and social changes of the previous years, more specifically, that of the bio fuels. The significant increase in the price of the traditional energy sources, the import dependency of the countries, the foreseeable exhaustion of the resources, the changes occurred due to joining the EU are all such problems that facilitates the application of bio fuels, as a good solution.
Our country decided to modify the then existed bio fuel component rate of 2% to 5.75% which has to be achieved by 2010. Since then, in March 2007 it has been expanded to 10% until 2020 (concerning energy content). This decision was taken knowing that this year (2006) the bio fuel rate has been 0.5%. However, the rate of 2% has not been achieved even in the EU. One can understand that the implementation cannot be fulfilled without significant political decisions and support. The main reason for this is that the price of bio fuels is not competitive with the present fossil-origin energy prices in Hungary. So in 2007 several regulations were modified. The most important one is perhaps the regulation of the revenue tax, which caused the successful tax-differentiation concerning bio fuels in more member states between 2007 and 2008. Its essence is that the revenue tax is not decreased, but if the fuel does not contain a bio fuel component of 4.4 bulking percentage per litre, „punishment” tax has to be paid. Moreover, on behalf of the implementation, regulations concerning bio fuels and bio fuel components are improving
At present the production and the application of bio fuels without any support are not economical yet. That is why it is important to emphasize the support policy of our country. After joining the Union, the new members can receive some shares from the direct disbursements, but only a tan increasing rate, we can achieve the 100% in 2013, though there is an opportunity for national contribution. Energy plants produced in agriculture receive separate supplementary support which is an advantageous opportunity for the farmers of the sector. Bio fuels cannot only be supported through agriculture, of course, but by research development, investment etc.
All in all, it can be concluded that Hungary seeks to fulfil the EU responsibilities taken and by this, to contribute to the maintenance of the sustainable progress, decrease of environmental pollution and the import dependency of energy sources. -
Theoretical Basics of Internal Auditing at Public Administration Institutions
154-159Views:66In the past months, in the time of the reforms of the new millennium, the modernisation and transformation of the public sphere have been a constant issue in Hungary due to globalisation and the country’s accession to the European Union. The provision of transparency and comparability is required from each member state by the challenges of globalisation, legal harmonisation and the unification process. That is why it is essential to harmonise and adjust to one another the internal and external auditing systems of public institutions on the levels of both the institutions and sectors. The study reviews the theoretical foundations and basic principles of the public institutions’ internal auditing system, as well as it aims to provide an overall picture of the legal background of the auditing system and its changes. By including the main principles, standards and the most important regulations, the study’s informative approach aims to assist anyone interested in the further and deeper research into the subject.
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The Security System of the United Nations (A Theoretical Approach)
51-56Views:102In contemporary world, influenced by globalization, security is one of the most discussed issues. It is almost commonly accepted that security should be regulated within some kind of international system. What should be agreed on are the nature of subjects within the system, the kind of resources, ways to control it and finally, how to achieve an agreement within the system’s framework. Thus the objective of this article is to show the axiological premises that underlie normative regulations on the above issues. Significant diversion in this sphere is observed within the Organization of United Nations. The following article analyses the UN documents, with a particular emphasis on the Millennium documents, determining the long-term perspective of actions. The article shall also try to define the issues not covered in the UN regulations and determine what dilemmas UN unsuccessfully tries to tackle.
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Economic policy strategy of UNITAB
83-90Views:71Under the leadership of the International Association of Tobacco Producers – UNITAB – there is a struggle going on for stabilizing the situation of European tobacco growers. UNITAB unites the tobacco associations and tobacco growers of all EU countries.
Tobacco production ensures economic stability for more than 100 thousand small- and medium-sized farms in the rural areas of 10 EU countries. In addition, its social importance in the survival of rural communities is emphasized by the 400 thousand direct or related seasonal jobs.
Within the framework of the CAP reform, the European Union is gradually changing the regulations of production. This is based on the decoupling of subsidies, which will be implemented in two phases. Between 2006 and 2009. the decoupling will be 40% and then after 2010, 50% (the other 50% will be used for restructuring within the second pillar). The question is raised, how will the second 50% be restructured to the second pillar. Between regions and how it can be ensured that this support would go to tobacco production.
With its participation in the principles of the European Tobacco Charta, UNITAB targets for production under economically-balanced conditions, the production of products meeting the customer requirements, consideration of the working conditions (especially for seasonal workers) and adherence to the health regulations related to the consumption of the end product already in the production and environmental protection. They aim to ensure the survival of the sector via tobacco growing with sustainable development and high quality. To maintain the continuity, there is a need for the support of regional, national and EU authorities. Future of the sector is dependent upon adaptation of tobacco growers and upon meeting the social expectations.
According to UNITAB, efforts should be made to modify the decisions so that the majority of the funding could be used by the grower. The tobacco industry has been able to effectively fight for its survival. -
Plant protection praxis on Hévíz Nature Conservation Area (Lake Balaton District, Hungary)
81-83Views:142The nature conservation park, which belongs to the Spa and St. Andrew Hospital for Rheumatics of Hévíz, is 60 ha in size. The famous Lake of Hévíz, the two overfalls and the main buildings of the hospital are located in the middle of the park. They are surrounded by protective forests, parks and gravel esplanades. During the past few decades, the population of neophyton plants and invasive insects have increased considerably. These mean serious challanges to develop efficient control methods. Special care must be taken of environmental and plant protection regulations. Keeping plant protective regulations are especially strict around natural and spa waters.
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Biofuel regulations in the USA and the EU
25-31Views:113Climate change, the increasing dependency on crude oil and other fossile fuels, the expanding import and the increasing energy costs make the world’s societies and its economies vulnerable.
The development of effective renewable energy resources has been a priority for the US since the first oil embargo. While there was only little progress for around two decades, biofuel use and production has been showing a rapidly increasing tendency since the mid 90’s.
The EU’s objective of renewable energy resources is one of the main priorities of the Europe 2020 strategy. The European Union aims to increase the share of energy produced from renewable resources in the whole energy supply and by 10% in the transport-related energy supply by 20% until 2020.
The renewable energy sector is the only one which is able to reduce GHG emission and pollution while utilising local energy resources and stimulating cutting edge industrial sectors; therefore, it is indispensable to develop a proper framework and regulation for supporting renewable energies.
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Experiences of Waste Management at Agricultural Enterprises in Hajdú-Bihar County
50-55Views:66The general tendency of the last few years has been that besides large agricultural Ltd.’s and firms, smaller agricultural enterprises also have to correspond to stricter environmental regulations.
This process suits the EU’s environmental and waste management regulations. Recently, manure, liquid manure and addle are registered as non hazardous agricultural waste in waste management in Hungary.
In the case of the amount of these wastes is larger than 200 t/year, one has to make an individual waste management plan.
Accordingly, several small agricultural enterprises have to make individual waste management plants in Hajdú-Bihar County.
This article is based on the results of these companies experiences. -
The Role of Organic Farming in Hungary and in the Northern Plain Region
273-276Views:73In 2003, the area, which was monitored according to the requirement of organic farming, was 116 thousand hectares in Hungary, and included almost 1700 works, which produce organic products. This is some 2% of the cultivated land of Hungary. The increase of organic farming areas has slowed down in recent years. In these conditions the optimal 300,000 hectares cannot be achieve in 2006.
In 2003, the area which was cultivated according to the regulations of organic farming was more than 33 thousand hectares in the North Great Plain Region, and monitored 250 enterprises the associates of the monitor organization. The challenge of the coordinators of the organic farming in the region are to fortificate the processing industry. The goal is to increase the added value of the products. -
Economic impacts of applying EU animal protection regulations in hog breeding farms
76-80Views:81Hungary’s intention to join the EU makes it necessary to adopt, introduce and use the EU system of law. In Hungary, the legal control of animal welfare has improved (XXVIIIth law in 1998); however, most of our pig farms do not meet the EU animal welfare law requirements for some reason. We examined 9 pig farms in Hajdú-Bihar, Borsod-Abaúj-Zemplén and Heves counties. We chose those farms which use the combined breeding
technology most frequently used in Hungary. The most important part of the welfare directive is the definition of the minimum space per animal. We analysed the data in comparison with EU laws. On the basis of the analysis, it can be said that there is a narrow cross-section: the breeding of piglets. During the cost analysis, we analysed cost and highlighted the permanent cost. We studied how these costs would change if EU animal welfare laws were observed. We also examined the specific data per 1 sow and per 1 kilogram of slaughter pig. We compared the present data (1999) with those we get if EU animal welfare laws concerning minimal space per pig were now followed. It can be stated that after decreasing the sow live-stock in accordance with EU directives, the permanent cost would increase by 17,7% per sow. If the required space per sow were provided, the total cost per sow would increase by 1,9% from 421,1 thousand forints to 429 thousand forints, on average. This would mean a decrease of 7,9
thousand forints profit per sow. As with the decrease of the number of sows, the number of slaughter pigs also decreases. Total cost per 1 kg of slaughter pig would increase from 214,7 forints to 218,2 on average. -
A practical means of setting the scene for evaluating aggregated absorption risk in EU co-funded programmes related to project failure
63-66Views:106The main purpose of the mid-term evaluation of grant programmes is to assess relevance, progress, effectiveness and efficiency. There are several methodologies, tools and techniques applied in various evaluations to assess these programme aspects. An important area of the evaluation of both the financial progress and the effectiveness of the programme is to evaluate the risk of absorption which is indicated by various factors, inter alia risk of supported project failure. If a project fails in any EU co-funded programme in the stage of preparation or implementation, then the fund already committed to that particular project (assumed to have already been absorbed or “spent”) is to be reused again or is to face decommitment (funds have to be paid back to the EU). There are strict EU regulations governing the time scale of this re-use (n+2, n+3 rules), therefore it is of major importance to assess the risk severity (measured as the resultant of the volume of grant at risk and the chance of project failure) and build up an early warning mechanism which indicates if the risk reaches a critical level that requires immediate intervention.
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Comparison of the alveographic qualification and the baking quality of winter wheat
294-302Views:129On the basis of the operative French regulations, we qualified the alveographic qualification and the valorigraphic qualification respectively for each of the 10-14 winter wheat varieties grown each year between 2002-2005, and used in a field experiment at the Karcag Research Institute of the University of Debrecen. The field experiment at the Látókép Research Institute of the University of Debrecen allowed us to examine the alveographic and valorigraphic values of the samples of GK Öthalom and Fatima 2 winter wheat varieties taken from an 8 year period (1997-1999 and 2001-2005).
Throughout the experiments on samples from the Karcag Research Institute and Látókép Research Institute of the University of Debrecen, we tried to find whether the alveographic W value or the P/L value provides the safer method for the qualification of wheat samples, instead of the qualification commonly used in Hungary. We found that in terms of the samples from the Karcag Research Institute, the baking quality and the W value in each of the examined years, while in terms of the Látókép Research Institute, most of the years showed a close positive correlation, contrary to the close negative relationship between the baking quality and the P/L value. The correlation index varied depending on the year, the variety, and fertilizer doses, which require further examinations. -
Vegetable production based on waste heat in closed greenhouses considering economic usage and competitiveness of the European Union
41-44Views:114The study investigates two professional fields; the questions of vegetable production in greenhouses, the necessary steam supply and heat regulations. The actuality of this investigation is provided by the planning of a combined cycle power plant of 2400 MW in Hungary. According to the plans the steam developing by generating electricity in the power plant can be used to intensify the vegetable production. In my current study I present the experiences and results gathered as member of the research and development team led by Mr. Dr. Sinórós-Szabó.
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Possibilities of ecological farming in the North Great Plain Region
69-71Views:67Agriculture plays a significant role in the North Great Plain Region. Organic farming is a sustainable farming method controlled by regulations. Active environmental protection and conservation play significant roles in organic farming, along with food quality and safety, originality and the monitoring of products. Organic farming offers opportunities to create employment, social safety and high profitability. As a result of these characteristics, organic farming could become one of the most important means of developing our region in the future.
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Valuation of the National Agricultural Environmental Management Project’s Extensive Grassland Farming Target Project in Two Counties
20-25Views:64The National Agricultural Environmental Management Project’s (NAEMP) extensive grassland farming project is aimed at extensive cultivation on of nearly 1.1 million hectares of grassland, and at improving the state of grasslands with nature- and environment protecting methods. By using the 2002 data (the NAEMP’s first year’s data), I came to the following conclusions: Within the Extensive grassland farming project, a state subsidy was applied for on 8.94% of Hungary’s total grasslands. In Szabolcs-Szatmár-Bereg and Hajdú-Bihar counties, applied for state subsidies covered 12% of the grassland of the counties.10.45% of the projects arrived from the county of Szabolcs-Szatmár-Bereg, and 28.56% from the county of Hajdú-Bihar. In Szabolcs-Szatmár-Bereg, the support was 37.7% of the total subsidy, while in Hajdú-Bihar, it was 37.1%, unlike nationwide, which was 30.1%.The intensity of the applications is respectively 1.7 and 2.5 times more than the National (1.24) value.
In my view, in some fields, which are not between nature protected areas you’d better consider permitting intensive cultivation, simultaneously with grazing, with the observation of nature- and environmental regulations. -
Structural and concepcional changes related to the University of debrecen and its sport organizations between the period 2000–2013
133-139Views:239The strategic and conceptional approach to sport has brought substantial changes in the sporting life of University of Debrecen during the period between 2005–2013. The restructualisation process aiming at the development of university sport as well as the measures related to creating a more transparent financing system demonstrates elements of improvement in comparison to the period prior to the Bologna process. The Sport Concept of the university operates the different areas of sport within a transparent, planed and complex structural framework in accordance with the principles outlined in both the National Sports Strategy (2007) and the legal regulations specified by the Sports Law and its modification (2004, 2011). The conceptional changes of sport at the University of Debrecen followed the main objectives and guidelines of the European Commission that lays a great emphasis on issues such as the integration of athletes into higher education allowing maintenance of parallel educational and athletic carriers for athletes.
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Identification of environmental costs for agricultural companies – methodological questions and problems
177-183Views:78It is the consensus in the economic literature that corporate leaders do not know accurately the magnitude of environmental costs in their firms, and this lack of information is often a barrier to making environmentally-friendly decisions. For this reason, an important task of environmental accounting is identification of these costs, and a more realistic distribution of them among the products.
In this paper, we carried out identification of costs and expenditures for Hungarian agricultural companies.
We have dealt with this theme previously, but without detailing the related methodological questions. Detailed discussion is necessary because of the novelty of the subject (environmental accounting for agricultural firms).
Therefore, we elaborate the following questions: scope of determination of environmental costs and expenditures; methods for quantifying specific items; technique for their accounting. We also attempt to confront different viewpoints in the literature. Differences in accounting found between companies investigated are also presented.
The importance of our investigation is related to the significant increase in the number of environmental statutes that concern agricultural companies (e.g. rules for waste treatment, environmental taxation, introduction of charges and fees, regulation on liquid manure). Following these regulations puts an increasingly significant burden on the companies; therefore, the quantifications of environmental cost items has a growing
importance. -
The noise monitoring system of Debrecen International Airport and requirement of appointing noise protection zones, regarding to the growing air traffic
191-194Views:108The Debrecen International Airport has been undergoing a significant transformation regarding to the growth of traffic and its composition. Considering the dwelling zone location of the airport we cannot avoid the possible noise pollution that it may cause, since its permanency, and growth of intensity, could be the reason of durable health deficiency. The airports’ noise pollution zones are determined, and classified by domestic, and international regulations, the measured data of the noise monitoring system, and the content of the air traffic regarding to the type of planes. Summoning all of these we recommend the D zone qualification of the airport, and the traffic daylight restriction referring to the S5 type of planes. We also advise to build up a more sophisticated and wider extended noise monitoring system.
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Connections between land usage, property structure and agricultural enterprises in Hungary
31-34Views:83The last decade of Hungarian agriculture was marked and changes which affected all parts of agricultural production. This process resulted in a new ownership and organisation structure. The paper presents the effects of the changes in ownership on land use and the various enterprise forms and intends to outline the main tendencies. In general, it can be stated that the role of agriculture in GDP production and employment is decreasing in Hungary, but according to concurrent opinions of experts, agriculture still has and will have a major role in income production and the ease of social tensions in rural areas in the future as well. Hungary’s accession to the European Union provides new chances and new prospects for Hungarian agriculture and rural areas. Hungarian agriculture became a part of the internal market which includes about 450 million people. The safety of marketing became stronger, the rate of financial support is increasing and the income of growers will increase in the future. This process implies more obligations and the keeping of strict regulations. Competition inside the internal market is intensifying, competitiveness will be more important while the chances of development and investment of the growers and the feasibility of more effective land use are increasing. After the accession, integration into the directives formulated in the CAP and the packages of measures accepted in it is framework have growing importance.
These directives encourage farm-reallocation, namely the rational estate concentration. In general, it can be stated that rational estate concentration, and more effective land use as a consequence, will increase the efficiency of agricultural production. -
Contradiction in the agrofinancial regulation of agricultural producers
97-107Views:72Hungary is a country of favourable conditions with agropotential, for this reason the regulations regarding agriculture is constantly the bone of legislative contention. The
purpose of this study is to present the actual agropotential contradictions concerning the agricultural producers, specifically focusing on certain problems without any detailed representation of the valid rules of law. The agrofinancial anomalies referring to agricultural producers can be found mostly in the system of the personal income tax (allowance, tax immunity), the value added tax (special agricultural legal position) as well as the social insurance.
The severity of the problem is supported by the agricultural producers’ behavioral types of paying taxes, globalisation process of these days and our place in the European Union. The resolution of the contradictions in agriculture does not lie by any means in the proper way of making the rules of the law of taxation, but in a comprehensive economic policy, which is to be waited for. -
The Effect of EU Accession on the Hungarian Tobacco Sector. The Evaluation of the Regulations
368-377Views:73Tobacco growing can be regarded as a special small sector of Hungarian agriculture. However, studying it from a different point of view, we can see that it is an outstanding sector among others in agriculture. Not only is its budget importance that makes it significant (its total budgetary income is more than 200 billion HUF), and on the other hand it also plays an important role in employment and income output.
Nevertheless questions of regulation arise, and especially those of its justification, methods and scope. Moreover, EU accession forces Hungary to redraw its regulatory statutes for legal harmonization. Below is a discussion of the impacts of this process, as well as of the domestic tobacco market itself. -
Assessment of energy generated by biogas production in the educational industrial unit of the University of Szeged, Faculty of Agriculture, with special regard to biomass originating from agriculture and the food industry
137-140Views:78The importance of waste treatment is increasing. Environmental aims are the main driving force. Stricter regulations for landfills lead to the development of alternative treatment methods for waste. For agro-mechanical research, wastes from animal rearing and the food industry, secondary-tertiary biomass, is of deep concern. Available technology is versatile and relatively simple to use as a reliable and effective means of producing a gaseous fuel from various organic waste. The most common application has been the digestion of animal dung, agricultural, and food-industrial waste. This was studied by our department in our pilot farm of our Faculty. The 50-dairy cow, family sized model farm was built in the summer of 1991, as a result of a Dutch – Hungarian cooperation, on the property of the Faculty. The new pig farm, with 30 sows, and the new goat farm, with 100 nannies, was given to the Faculty on 25 April 2001. On the basis of livestock data, the annual dung production and the producible energy were determinate. The energy was calculated by biogas production coefficients in literature.
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The role of self regulation and market mechanisms in tertiary education
91-97Views:108The social functions of tertiary education have gone through considerable changes with the transformation of economic environment in the more than two past decades. In the decade after the political transformation the number of students in the tertiary education increased more than threefold. Personal interests, social needs and the demands of the society lay different claims to the performance of this sector. The needs for structural transformation of the tertiary education system are connected with the development of social and economic processes. The changes of legal regulations determining the operation of the sector are induced by these factors, which refer to the autonomic characters of the public participants. Tertiary education possesses a specific market environment each of whose characters – both the supply and demand sides – strive for the enforcement of self-regulatory mechanisms.
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The strengthen of the second pillar in the European Union and Hungary
88-94Views:82The Common Agriculture Policy (CAP) took shape in the early 1960s. At that time the first action was to stop food shortages. Among the objectives of the Treaties of Rome appeared the subvention of rural development had not yet.
Rural development appeared, in 1992, in connection with accompanying measures, and by end of decade, the European Agricultural Model had taken shape. Agenda 2000 pointed out the direction of rural development and introduced the first and second pillars in the CAP. The regulations of rural development were simplified by 1257/1999/EC, which stressed the importance of rural development to and it has to continue the principle of subsidiarity and has to be decentralized.
The last enlargement raised new problems, the mid-term review of Agenda 2000 occurred and resulted in a new CAP-reform in 2003. The 1783/2003/EC rural development regulation modified the previous regulation. According to the new regulation it is necessary to strengthen the new rural development policy, enlarge the circles of accompanying measures, place greater emphasis on requirements of environment, human resource, animal welfare and plant health. Digression and modulation take part in the new CAP-reform in order to increase the role of rural development in the common budget.
In the next budget from 2007-2013, the European Union wants to create a single rural development fund and simplify programming, financing, monitoring. The EU wants to enlarge the instruments of rural development with a four axis model. -
Comparison of supplier quality assurance methods for compound feed manufacturing from efficiency, product consistency and economical point of view
29-34Views:87Feed manufacturing and human food production are the main routes of use for agricultural products. The food industryparticularly has intensively implemented the recent quality management principles and developed systems that facilitate the continuous improvement and efficiency of the industrial production. Feed production has taken similar approaches however the intensity of deployment at the manufacturer and the rollout towards its supply chain has shown slower progress. The methods, that the feed manufacturer manages the supplier chain of mainly primer agricultural products according to, have a certain impact on the efficiency of the inbound operations, feed product quality and its consistency as well as on other resources. These methods have been built on sound quality management principles that are stated not only in quality standards but also in relevant regulations. Current study addresses the questions related to the link between supply chain quality management and feed product. The objective of the frontier research was to highlight the theoretical possibilities and benefits of the robust design methodimplemented into animal feed manufacturing dealing with highly variable ingredients.
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The Legal Rules Pertaining to Land Protection in Hungary
324-331Views:84Buildings in industry, mining, transportation and for personal and commercial activities cover increasingly more valuable agricultural land. The increase of sub-urbanization and vehicular traffic and the spread of malls and other kinds of investments are causing serious harm for not only to human society, but to a whole national economy as well.
The law on agricultural land (1994:LV) contains legal rules for the preservation, use and classification of agricultural land. These rules define the temporary or permanent use of land for agricultural and non-agricultural purposes; the scale of the land-protection fee and the rules of the process on cases in which land is used for non-agricultural purposes without the consent of the land registry. In the field of land classification, the law prescribes the regulations which are to be followed in order to define the net income of agricultural land in Golden Crowns.
Hungarian land protection rules are unique in the European Union, because only few member-states have similar laws to ours. Community law does not regulate the member states, except in the case of land classification, because this is the basis of the tax paid on the agricultural lands, but even here, there are differences among the states.