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Daily behaviour of Hungarian Grey Cattle under range grazing conditions
45-48Views:156Cattle behaviour on rangeland depends on external factors, such as grass allowance and quality, temperature, net solar radiation, distance from water-source, wind speed and direction, air pressure changes and the applied breeding technology. Our research is based on previous empirical observations and modern methods to analyze the behaviour of the Hungarian Grey Cattle. Today it is crucial to use cost-effective solutions in modern beef cattle farming therefore we introduce a cost-efficient method to study and follow cattle herds. We are studying relation between traveled daily distance and air pressure. The various weather fronts influence behavioural characteristics and traveled daily distance. According to our hypothesis, the pressure-change and the wind direction has significant effect on cattle activity on pasture. As the different air masses alter the barometric conditions and unbalance the neuroendocrine system, indirectly cause relaxed or agitated behaviour
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The effects of curing technology on the rheological and organoleptic features of meat products
139-142Views:80Meat products are important staple foodstuffs owing to their high protein, vitamin and mineral content. Meat plants do not only use traditional production technologies but also develop methods that preserve the nutritional value of meat or improve the texture and organoleptic features of meat products. These features play an important role in the consumer society. Consumers first meet the external features of meat and this experience influences their decisions. Our analyses compared a traditional and a new curing procedure. Besides organoleptic inspections, we analysed texture with a CT3 type Texture Analyser to obtain quantified information on the condition of meat samples in the various curing phases. We used our results to compare traditional and new curing procedures.
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Significance of risk assessment metric in audit of financial statements and reports
215-225Views:66Management 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. -
Regional Development Differences in Hungary and the Northern-Great Plain Region
62-71Views:116The most important endeavour of European Union’s regional policy is to moderate disparities. An emphasised strategic objective of member states, based on the principle of solidarity, fairness and justice, is to develop regions and almost forty percent of the common budget is devoted to achieving this objective.
Hungary, as a full EU member state, will get a new chance for underdeveloped regions, especially for the Eastern-Hungarian as well as the North Hungarian and North Plain Region.
The differences in development among the regions are significantly influenced by the economic characteristics of the specific region, quality and quantity of human resources, accessability of the region and other factors influencing local quality of life beside natural conditions.
The new spatial structure was formed by change of regime, processes of the nineties, primarily the economic renewal based on foreign capital investments and the crisis phenomena in parallel with these. The economic, political and social consequences of the transformation significantly changed spatial structure and increased disparities. New disparities formed which were further aggravated as a consequence due to the formation of the eastern-western slope and local crisis zones. As a result of the outstanding development of the capital, the long term differentiation of regional development differences can also be detected when examining the regional distribution of Hungarian gross domestic product. The collapse of heavy industry and agricultural mass production based on the eastern markets primarily affected the north-east counties in the eastern part of the country.
Strengthening regional competitiveness is of key importance for the region, which requires the application of consistent development policy. The most important is economic development which, if it operates well, also infers the possibility of establishing welfare infrastructures. Drawing in external sources to ease the significant lack of capital is important for the processing industry and the development of supplier networks. Agricultural development also plays an important role in transforming economic structure, since the characteristics of the region, its traditions and long term competitive advantages are favourable, therefore it is going to represent a higher ratio within the economy than the EU average. The modernisation of the agricultural sector can be promoted by supporting market accession, quality agricultural production and stimulating producer-retailer cooperation. The development of transportation and informatics infrastructure as well as human resource development plays a significantly important role in the development of the region.
In conclusion, the implementation of such a consistent regional development policy is required in the future, based on the strengths of the region, that serves the most efficient utilisation of regional development funds through the implementation of regional policy principles and prevents the irreversible decay of the region while promoting rapid development.