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Examination of the Effect of Transaction Costs in the Hungarian Beef Sector
212-223Views:227technical and economic characteristics, which give rise to high levels of uncertainty and greater control in the supply chain. In order to investigate the role of different transaction costs in marketing behavior, we carried out research in the central region of Hungary among beef retailers and wholesalers. This research is based on primary data collection and examines the motivation of choices in the beef sector on distinction among different marketing channels and the role of transaction costs in procurement. Since this case can be regarded as a qualitative choice situation the hypothesis that transaction cost’s variables are significant is judged by the application of multinomial logit model in order come up with the variables that can influence the supply chain structure and the choice of different marketing channels. This analysis enabled us to explore the structure in data and confirm or reject the expected interrelations of causative variables. Our
1 A szerző témavezetője Dr. Fertő Imre.
2 A kutatás az OTKA F038082 sz. „Vertikális koordinációs és integrációs modellek az élelmiszer-gazdaságban” c. programja keretében valósult meg.
3 A szerző köszöni Dr. Fertő Imrének és Dr. Szabó G. Gábornak, a Magyar Tudományos Akadémia Közgazdaságtudományi Kutatóközpont tudományos főmunkatársainak a kutatás során nyújtott nagy értékű segítséget. results partly support and contradict the basic predictions of transaction cost economics. -
Application of environmental accounting tools for agricultural companies
60-68Views:293Today there is an ever stronger requirement for companies to consider the environmental aspects of their operation. The incorporation of these aspects into the economic practise of agricultural firms in our country is still in its infancy and, moreover, it usually follows from outside coercion (legal regulation) rather than voluntary behaviour.
Consequently, in the Hungarian agrar-economics – contrary to the example of Western Europe – the application of environmental accounting in agriculture is a barely researched subject; this has been so even though the environmental policy of companies can be made more conscious by adding an environmental dimension to the organizational information systems.
The aim of our investigation is two-fold. The first goal is to form a method that quantifies the environmental load of companies, is capable of comparing environmental performance of companies with different sizes, and takes into account the specific attributes of agriculture as well. The second is to apply this method in practice, to prove that estimating the environmental load of companies is possible by processing already available data (fiscal, accounting and statistical) using new concepts.
In this publication we present the joint application of three methods – each belonging to the toolset of environmental accounting – for two companies dealing with both crop and animal farming in the Pannonian region. The three methods are partly built upon each other and partly complementary. The company-level environmental balance is capable to show the relations between a given firm and its surrounding, but realistic comparison between environmental performance of different companies or periods is only possible by using specific index quantities. -
Comparison of the sample preparation methods worked out for the examination of the element content of wine
77-82Views:527The examination of the potentially toxic elements content of the wines is not easy task, because the most elements are in little concentration (mg kg-1 or μg kg-1) in the wine and the wines contain great amount of organic matrix. The efficient sample preparation is essential for the accurate determination of element content. The eim of our research was to determine which sample preparation method will be the most efficient in examination of wines with ICP technology. The examined wine sample was a 2008 Chardonnay from the Eger wine region. We did the sample preparation and analysis examination in University of Debrecen, Centre for Agricultural and Applied Economic Sciences, Institute of Food Science, Quality Assurance and Microbiology.
We did the analysis examinations with ICP- MS (inductively coupled plasma mass spectroscopy). We always did the sample preparations and the examinations in three times rehearsal. The applied sample preparation methods: dilution with distilled water, open digestion and microwave digestion.
We were able to measure B, Al, Mn, Fe and Zn with only dilution and open sample preparation. In the smaller quantity present Sr and Ba were measurable in the wine in the case of all three methods well. We were able to measure the Co with dilution and open digestion method, while Cr, Ni, and Te with only dilution method. In the case of arsenic we were not able to measure reliable result with dilution and open digestion method because of organic matrix and other components
(alcohols, monosaccharides, polysaccharides, polyalcohols and inorganic salts). On the whole we are able to say that in the case of certain elements (B, Mn, Fe, Zn, Sr, Ba) the open digestion and dilution sample preparation is applicable well, however, in the case of certain elements (As, Al, V, Cr, Se, Mo, Cd, Hg, Pb) we have to develop the methods. It may be development of one of the way, if we develop sample preparation methods to examined element specifically and not
to wine generally. -
Environmental aspects in accounting
127-131Views:338By the strengthening of the economic competition became it apparent a company can’t be valued separate, it should be examined as a complex system. In the assessment of corporate performance is increasingly emphasized the environmental performance. The relevant information of stakeholder about the environmental performance is todays an expection, For this, a management control system is needed, which provide relevant information to managers, hence facilitating the informed decision. This study highlighted, accounting systems are able to meet this demand sufficiently, the accounting means not only the usual bookkeeping, it can be interpreted as a management-controll system, which can help in the valuation of the environmental performance.
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Aflatoxin production on agricultural products
67-71Views:401Aflatoxins due to their toxicity pose significant economic and human health threat; therefore, it is important to avoid this type of contamination in agricultural products. Until now significant aflatoxin contamination occurred mainly in foods of tropical and subtropical origin because the optimal growth of the producer Aspergillus species is between 32–38 ºC. Nowadays the aflatoxin contamination is becoming higher threat in Hungary, due to the imported products, the rising average temperature and the climatic changes. There is a significant knowledge on the genetic and environmental effectors of the aflatoxin production; however, it is remained a great problem to control mold contamination and toxin production in farming and stock-raising. Here we attempted to summarize the knowledge on aflatoxin production and attempts of the elimination.
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Bioreactors in Hungary
248-254Views:237The transformation and utilization of organic materials must occur with the highest degree of environmental conformity. This conformity – in accordance with the guiding principles of the European Union – will result in a new economic and systematical approach. We can establish the profitability of projects with the utilization of surplus effects which characterize multiple-product lines.
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Distribution of family farms according to estate size and land usage in Hajdú-Bihar County
130-136Views:231In harmony with European tendencies, the role of agriculture and its share in GDP output, as well as in employment, is continuously decreasing in Hungary and Hajdú-Bihar County. At the same time, according to the specialized literature, the role of agriculture is still extremely important in the income of the rural population and in easing the present social tensions, and this will not change in the future. The economic and social processes of the last one and a half decades caused radical changes in agriculture. The above-mentioned processes resulted in new property and organizational structure in the field of leasehold and land structure. The rational land concentration which came to pass in the last few years can be mentioned as a favourable tendency that improves the efficiency of agricultural activities, as well as the more effective land usage accompanied by this process. In addition, it supports the integration with principles formulated in the Common Agricultural Policy. In this study, I survey the effects of established processes and the change of land usage in the case of individual family enterprises in Hajdú-Bihar County. The choice of the examination area was motivated by the higher proportion of agricultural area in comparison with the national average and the fact that this sector has great importance today, too.
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Analysis of Economic Efficiency of Energy Wood Plantations
53-60Views:209After the EU-accession we should have a definite idea about what kind of production structure and land use should Hungary obtain to meet the conditions undertaken in the different governmental decisions. In the course of Hungarian land use, significant changes have taken place in the last eighty years. Further changes are influenced by the fact that according to various decisions, legislative provisions and ideas in a short time the energy orchards’ domiciliation could start in large. For this, financial support can be required from EU-sources. As for the woody energy plants, subsidies can be required for the domiciliation and as for herbaceous plants grants can be required for growing. As far as the latter is concerned, the subsidy will be around 26-27 thousand Ft/hectares according to the plans. However, the cultivation method does not have to be changed to
switch from plow-land to energy plants. The question is if the produced commodity will be received by power plants and if it ensures appropriate income for the farmer. In my research I wanted to find from the given woody energy plants which are those that are the most profitable. -
Food allergy, safety and analytics
323-326Views:231The food allergy is a hypersensitivity reaction against naturally occurring proteins in food. These types of disease can cause not only personal inconvenience to the patient but serious health, food safety and food analysis, social-economic problems. The only effective treatment for these illnesses is a life-long diet avoiding the allergenic foods or components of food. In the interest of the patients’ health 14 allergenic components must be labeled on the food packaging. To meet the requirement of regulation reliable and valid analytical methods are necessary which for the most allergenic foods are not available.
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Effect of change of natural efficiency indicators for profitability of broiler chicken fattening
57-61Views:259I consider it important that the fattening of broiler producers in an economic sense to remain alive in the present difficult situation. This does not mean to me, that just does not generate a loss, but they do remain in their activities after income. Because if you do not have sufficient income in a given sector then the technology becomes obsolete over time and income deficit due to the possible improvements are still lagging behind, resulting in competitive disadvantages occur. The natural efficiency remains a priority, because fundamentally determine our competitiveness in the broiler production. In the present study, scenario analysis can prove the veracity of my claim, in point of the three most important natural efficiency indicators. The natural efficiency indicators of a company compared to the natural effectiveness of our country and the our competitions (Western-European countries).
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Wheat cleaning and milling technologies to reduce DON toxin contamination
89-95Views:899Mycotoxicosis caused by Fusarium fungi holds a huge risk considering economic and food safety issues worldwide. By applying milling technologies, we attempted to reduce the concentrates of DON toxin, as it is the most often found toxin in wheat.
The processes of sieving, aspiration and combination had been used on wheat with high DON toxin concentration. As a next step, grains were sorted using a horizontal cylinder separator, assorted by an optical and a gravity separator, and finally, the products were scoured and ground. The contamination level of the wheat and flour samples were defined by the HPLC-MS method.
Regarding the results, it can be stated that toxin concentration was most effectively reduced by optical separation and scouring, and by applying these milling techniques, food safety can be increased significantly.
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The role of networks and clusters in rural development
57-62Views:190The development of rural areas is a key role for the European Union and its member states as well. The rural development primarily achieved through the development of agriculture, because the main beneficiaries of the grant are the farmers. Hungary today is close to 1 million units in agriculture, but only 10% are competitive. Agriculture as an industry according to its economic characteristics needs closely managed decentralization, where the autonomy of the units remain, but there is a central governing body, which constitutes a proffesional manager function. This is a superorganization, which stay above agricultural units, called cluster.
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Interpretation of the multifunctional agriculture’s function in regional dimensions
177-181Views:249Many branches of science have been examining the concept of multifunctional agriculture. Different interpretations have come into being on global and regional dimensions as well. This study deals with certain interpretations of the concept of multifunctional agriculture. It compares the concepts about multifunctional agriculture of the United States, the Cairns-group, the least developed countries (the LDC-s), as well as the developed countries which import food (the G10), the concept of the EU and Hungary too. It states that the different approaches to the concept have been started by the agricultural problems which are typical of certain areas. These problems have been formed in each and every area by the threefold functions (economic, social and ecological), which are characteristics of rural areas.
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Changes of legal forms at professional football ventures
141-146Views:327Since the ’90s professional football has been going through an unprecedented economic growth. The football ventures are becoming more and more middle-sized companies. In football there are organizational changes, which are reflected in changes of legal forms of professional football clubs, and in using of modern controlling, planning, risk and financial management. In this paper we primarily wish to show the specificities of legal forms in German professional football, because we believe the German model is the best example for the future development of football around the world, and we believe this would be most advantageous towards our future development at home.
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Global and national economic importance of pig meat production
13-20Views:701The pork production has changed significant in recent decades. Pig production fell significantly due to the need to adapt to new animal welfare rules in the sector. Furthermore, change in the meat consumption habit had also a negative effect on pig meat production. Hungarian pig sector and meat industry are in a difficult situation. Due to the high feed prices, the average production cost of pig farming has often exceeded the producer prices in recent years, therefore an increase of pig population could not be realised yet. Pig market is characterised by cyclical fluctuations of supply and prices, furthermore the decreasing producer price occurred parallel with increasing feed prices.
Technology is also a critical fact in the Hungarian pig sector because there is a huge gap in the level of technology compared to that of competitive member states. With the development of production methods the efficiency of pork meat production can be improved in an environmentally friendly way.