Search
Search Results
-
Analysis of the reasons for the crisis and insolvency of agricultural enterprises
49-54Views:72The huge insolvency of the enterprise organizations is very adverse for the national economy, the first social and economic task of each country, Hungary as well, should be the maintenance
of the efficient and viable organizations. The liquidation of the agricultural organizations has much more economic and social effects. As a result of my researches I declared that most of the
time the causes, which led to the liquidation of agricultural organizations, are independent from the organisation and are external. The common feature of external causes are that they are
not influenced by the organisations, so they cannot be avoided. So the adaptation to the external causes has huge importance in the battle of avoidance of insolvency. -
External governance and economic patriotism in European policies
35-39Views:117The concept of external governance tries to define the expanding scope of EU rules beyond EU borders. This article presents the theoretical foundations of the concept, differentiating the various institutional modes according to which external governance may take place. Due to the financial and economic crisis the European Union is forced to strengthen its competitiveness opposite to cohesion. In the second part of the study I present the five mechanisms by which the European Union may foster its position in the global competition. The five mechanisms are as follows: extension of the political space of the EU, expansion of the regulation mechanisms of the EU, active coaching of international organisations, territorial extension of the EU’s influence, division of the costs of globalization. After that I deal with the different forms of economic patriotism. Economic patriotism plays crucial role in maintaining the performance and strengthening the position of some preferred domestic industries, ‘national champions’. Tools of economic patriotism differ due to ideological affinities.
-
Current Conditions and Opportunities of Biofarming in Hungary
150-156Views:110The aim of organic farming is not to maximize income, but to achieve optimal product quality. It is completed by the tightest possible material, and energy flow within the farm. Organic agriculture significantly reduces external inputs by avoiding the use of chemo-synthetic fertilizers, pesticides and pharmaceuticals. Instead it works with nature to increase both agricultural yields and disease resistance. Total independence of external resources can not be achieved in Hungary due to the small-scale of organic animal husbandry. Some materials in limited quantities can be purchased from external resources, though the group of these materials is strictly regulated. Organic farming harmonizes with the concept of European multifunctional agriculture, because besides farming, it includes social considerations, as it helps to maintain natural resources and the relationship between people and their environment, and provides a living for those living in the region.
As regards organic farming the fertility of the soil and the health of vegetation can be influenced in various ways. Farmers have to be highly skilled and able to manage a farm with great expertise. Generally it can be stated that as the use of non-organically produced products is limited, the opportunities to correct failures made by the farmer are minimal, contrary to conventional farming. Farmers must be intent on developing the tightest material- and energy flow. This means that organic farms ideally have both animal husbandry and crop production. This energy and skill demanding system of farming is compensated by state subsidies, growing market share and relatively high prices for organic products. -
Selection of Sport- and Racehorses
3-10Views:119The utilisation of the horse has changed from time to time in response to human needs. For a few decades, it has been serving in several equestrian sports more intensively. It has also been proved that the standards for this kind of performance cannot be established in the way certain characteristics, such as the weight gain or milk production of other animal breeds can. Breeding horses for sporting comprises highly complex selection criteria.
Some of these (e.g. external features, temperament, manageability and intelligence) do not put the breeder in a difficult position, but finding the traits that establishes the safety of sporting achievements poses a genetic problem.
The performance of a horse for sports is a highly complex feature, which cannot easily be assessed or put down in figures. In addition, man plays a decisive role in shaping all kinds of performance of a horse at any given time by not only creating conditions for a better performance, but also by playing an active role in increasing it.
The performance of the horse is mostly defined by its general aptitude to movement, ie., the regularity, clear rhythm and springiness of basic types of strides, as well as the ability to move in a naturally balanced way. Training and riding principles are based on these traits. These two together will determine about 70% of the value of the horse and its adequacy for high performance equestrian sports. In order to avoid subjectivity in determining the above variables and to increase the degree of objectivity, competent expert teams (trainers, judges, other riders) are employed to form an opinion on an individual animal.
Assessing horse performance outside races does not seem to be efficient, as owing to the dominant effects of the environment, the indicator of inheritability is hardly above 0.1.
Free jumping is an especially appropriate means for assessing a horse’s readiness and ability to move in an environment free of disturbing factors. In free jumping, it is especially important to judge the style of the jump. The first phase of jumping – as a sequence of movements – lasts from the moment the fore-feet touch the ground until the moment the hind-feet push off, while the second phase lasts from this moment until touching the ground. The most important task in the first phase is to make the angle of the dip of the body by the supporting fore-feet that is necessary for the jump. The quality of the jump is determined by the jumping and adequately expanded hind-legs. The intensity of pushing off and jumping done by the hind-legs can be inferred, and differences between individuals can be discerned from the shaping of the curve by the hocks and the paths of the pasterns in relation to the withers. -
Indicators and main motivations of environmental awareness in the enterprises of the Hungarian processing industry
133-137Views:145This paper focuses on the corporate environmental performance and its motivating factors. The background of the study is a questionnaire survey covers 82 Hungarian manufacturing companies. The identification of the environmental performance based on the study of György Pataki and László Radácsi who create a group of environmental indicators. The motivating factors are several stakeholders of the companies who have affect on an organization's environmental actions. These motivations can be divided into internal and external factors. According to the questionnaire survey the combination of internal and external factors seems to the most important to the better environmental performance.
-
The Role of Schengen in the Development of Peripheral Borderland Regions
155-158Views:110This study aims to uncover the role of the Schengen borders of the European Union in rural and settlement development. Schengen integration applies certain restrictions at the external border-crossings, so the filtering role is to be taken into consideration. In addition to the disappearance of borders in the globalising economic area, the strict Schengen rules further burden the development of cross-border interactions, bringing about less frequent border crossings. Moreover, the economic integration of the affected borderlands would remain sluggish. The author points to the fact that the dynamics of a border interaction system should include a Schengen border degree between the interdependent and integrated borderland levels. Consequently, the Schengen borderlands should be in the focus of further border studies.
-
External (border) peripheries in Hungary
105-108Views:114This study examines the development of external (cross-border) peripheries, as well as the opportunities of catching up in view of the European integration, most specifically the unfolding of the Schengen processes. A conclusion is drawn that the paradigm shift that is to be expected in cross-border relations and the modern, mainly local, small region-based and inter-settlement forms of interregional cooperations could contribute to diminishing the highly unfavourable circumstances from the aspect of rural development and the fostering of the socio-economic cohesion of the Carpathian basin. The new institutionalised legal frameworks of cross-border relations, the EGTCs can successfully promote in the future the acquisition and more efficient use of different development resources, parallel to this the socio-economic catching up of adjacent peripheries, lagging regions on the two sides of the same borders. Above all, they can be important for the utilisation of the direct relations and local resources
in the Hungarian–Slovak, Hungarian–Ukrainian and Hungarian– Romanian borders along the northeast part of Hungary and for the
Hungarian–Croatian and Hungarian–Slovene border areas along South Transdanubia. -
The possibilities and framework of conditions of organisational development at a particular administrative body
63-70Views:121The demand for the recognition, identification and introduction of measures aimed at improving organizational culture and the efficiency of management and leadership plays a crucial role in the life of every organization, including the law enforcement bodies as well. The tasks and responsibilities of the Hungarian Police Force have changed considerably both in terms of quantity and quality since Hungary’s accession into the European Union first, and since the country’s joining the Schengen Zone. We are now facing problems formerly unheard of (e. g. the integration of the police force and the border guard, joining the Schengen Zone, the emergence of new forms of crime). As border control within the Union stopped, organized crime has become more powerful. The changes are by no means over: in order to improve the subjective sense of security of the population and to advance organizational efficiency, a number of changes are being implemented at present. For the internal security of the member states of the Union and for the improvement of the efficiency of police work in the member states, the use of consciously coordinated management methods is indispensable. These efforts are the subject of this essay.
A police force is an partially open system, the work of which is influenced by a number of external processes and factors. The organizational culture of a police force is determined by its traditions on the one hand, and by the demands to develop its functions as an authority and a service provider on the other. It is undeniable that any conscious effort in shaping and developing the organizational culture of the police requires special competences and commitment from the leaders of the organization. Furthermore, it is also necessary to modernize the management tasks. It applies to all the levels of leadership, from the head of a patrol to the supreme commander of the police force.
The organizational scheme of the police force is that of a functional, linear system. Such an organization is characterized by a relatively high degree of inflexibility, a slow and cumbersome reaction to external changes. All these may adversely influence organizational efficiency. It therefore appears to be necessary to examine the present structure of police, and survey the possibilities of modernization. Modernization does not necessarily mean a change in the structure; it may be restricted to changes in organizational culture, the creation of an atmosphere favourable for reforms, and the coordination of diversified structures. In this paper I wish to demonstrate some of the possibilities of improving organizational culture and organization development, based upon the findings of a specific survey.
-
Examination of Reproductive Performance of Roe Deer (Capreolus capreolus) in Hungary
33-38Views:138The objective of the research partly is to compare the reproduction performance of the populations living in different regions with regard to some special characteristics (age, condition).
When estimating the age through tooth wear and cementum-layer-counting there was a difference of 0.87 years in favour of the first one (r=0,840; p<0,001). I found cementum layers at 42% of the does in the study after examining the MI teeth.
There was lose connection between the weight (eviscerated, with head and legs) and the KFI (r=0,296; p<0,01), and for further analysis, I used only the KFI as the index for condition.
The regional average KFI varied from 0.24-0.37 in fawns, 0.82-1.73 in does, with individual extremes of 0-4.05. Within the examined regions the highest index belonged to the prime-aged does, while the 1-year-olds had a lower rate, and it was the lowest in the does older than 8 years.
The rate of fertility was between 83,3(ns)-100% as we can see from the presence of the CL. All the examined does were fertile, except in one region, while among the female fawns in two regions I only found three with active ovaries. The average number of CL was 1.5-2.13, and this varied by regions; all in all it was the highest in the 2-7-year-old group (1.96) and in the ones over 8 years (2.00!), while it was lower in the does younger than 1 year (1.90). The high fertility of the does over 8 years is remarkable.
I could examine the number of embryos in two regions during the post-implantation period, and beside 100% fertility I found significant differences among the does, which can be associated with the condition. The ratio of CL carriers and the pregnant does was 100% and 73% in the two regions, the average number of CL were 1.92 and 1.72, while the average embryo number were 1.83 and 1.36 per doe. The difference between the CL and the embryo numbers on the two regions were 5% and 21%. The difference (prenatal loss) is in connection with the age (age class) of the doe. It is possible, however, that in some cases oestrus was not followed by gestation. But in roe deer, owing to the commonly known lack of luteolysis-mechanism (Flint et al., 1994), the regression of the CL of the does that did not get pregnant takes place in December and January, so the CL found in January cannot prove a previous pregnancy, which might have been followed by an abortion.
Although it has to be proven, it seems that the number of the CL (potential progeny) can be associated with the age (r=0,418; p<0,01) and the weight (r=0,312; p<0,01) of the doe, while the embryo number (realised progeny) is influenced by the age of the doe and probably by external factors.
It is essential to continue and extend the research to increase the reliability of the results and their correlation. -
Change management at clusters: first results of a change management survey among clusters at European level
81-85Views:117Change is a natural characteristic of organisations at the end of the twentieth century and in the upcoming ages. The dynamism of the environmental effects and the heterogeneity of the environment urge organisations to continuously adapt to these changes. It means that organisations and clusters which are more or less agglomeration of organizations should be open to external influences and those organisations responding faster are more viable. From the professional literature several change management methods and tools are known. However, few sources deal with clusters. A cluster is also a unique organizational structure: its specialty lies in the fact that even large clusters are built up from smaller organisations in an environment where flexibility, rapid economic decisions and high level buoyancy is needed. The question is whether the general change management methods and approaches can be interpreted regarding clusters.
-
Effect of the dry and rainy weather on the Idared and Golden Reinders apple varieties fruit quality
107-110Views:118Weather conditions have an important role in fruit production. In the last few decades, this role is increased and basically determines the
fruit quality and quantity. Despite of this statement, there is but very few information about impacts caused by weather anomalies in
Hungarian orchards. Regarding this, the relation between the external, and internal values of the Idared and Golden Reinders apple varieties,
the changing of the temperature and precipitation in a dry year (2009) as well as in a rainy year (2010) were investigated. The examined
apple varieties are grown at the same training system (rootstock, spacing, training, pruning system). The average weight, average diameter,
acid content and soluble solids were higher in 2009 than in 2010, although the precipitation was higher in 2010. Due to the many rainy days
the intensity of sunshine and the number of sunny days were less. To produce better quality it is very important the amount of the sunshine
and heat, the optimal temperature and the precipitation rate. -
Microbiological quality of bulk tank raw milk from two dairy farms in Hajdú-Bihar County, Hungary
105-112Views:327Two main channels have been identified to be responsible for microbiological contamination of raw milk and milk products. Firstly, contamination has occurred due to udder infection from the cow or the blood which harbours most bacteria that come in contact with the raw milk. Secondly, via external factors (may include faeces, skin, contaminated water, environment etc.) which are associated with the operation of milking. There is direct contact with the milk and/or surfaces before, during or after the milking, posing public health risk and economic decline. The aim of this study was to examine the bacteriological quality of bulk tank raw milk samples collected from two different size dairy farms (Farm 1 and Farm 2) of different housing forms (cubicle loose and deep litter) in Hajdú-Bihar County, Hungary in July, 2017. Three samples were taken from each farm, and the total plate count, coliform count, Escherichia coli count, Staphylococcus aureus count, and yeast and mould count were determined in them.
The results clearly showed low level of all measured bacteria group load in Farm 1 samples in comparison to Farm 2 with the exception of coagulase-negative Staphylococcus (CNS) which represented high level in general, indicating significant difference (P<0.05). The mean value of total plate count in Farm 2 samples was higher (1.0 × 105 CFU/mL) than Farm 1 samples (2.8 × 104 CFU/mL). There was a significant difference (P<0.05) in mean count of coliforms in raw milk samples between Farm 1 and Farm 2. Similarly, results of E. coli were significantly different (P<0.05) with mean count of 1.44 × 102 CFU/mL and 2.02 × 103 CFU/mL for Farm 1 and Farm 2 respectively.
Results of Staphylococcus aureus also showed significant difference (P<0.05) with mean count of 9.7 × 101 CFU/mL for Farm 1 and 6.28 × 102 CFU/mL for Farm 2. The mean of mould count recorded was 1.07 × 102 CFU/mL and 4.93 × 102 CFU/mL for Farm 1 and Farm 2 respectively. The recorded mean of yeast count was 1.68 × 103 CFU/mL and 3.41 × 103 CFU/mL for Farm 1 and Farm 2 respectively; however, both farms showed no significant difference (P>0.05) in terms of mean of mould and yeast count. Although Farm 2 produced six times lower milk quantity than Farm 1, the measured microbial parameters were high. Both farms’ microbiological numbers were higher above the permitted limit values as stated by Regulation (EC) No 853/2004, Hungarian Ministry of Health (MoH) 4/1998 (XI. 11.).
This could be an indication of non-conformance to effective GMP, ineffective pre–milking disinfection or udder preparation, poor handling and storage practice, time and temperature abuse and inadequate Food Safety Management System Implementation. Therefore, our recommendation is as follows; establish control measures for pre- and postharvest activities involved in the milking process which would be an effective approach to reduce contamination of the raw milk by pathogenic microorganisms from these farms, strict sanitation regime and hygiene protocol be employed and applied to cows, all equipment, contact surfaces and minimize handling of the milk prior, during and after milking. This will also serve as scientific information to the producers for continual improvement in their operations.
-
Test of the Plant Density Reaction of Genotype Sunflower Hybrids
113-119Views:159In order to produce sunflower in Hungary today it is important to develop hybrid-specific cropping technologies. The ever widening number of hybrids makes the constant examination of genotypes necessary from the viewpoint of genotype-environment interactions and critical elements. Plant density as a complex factor puts strain on the pathological features, yield and quality of sunflower. The experiment’s main objective is to find the optimal plant density for both the genotype and external factors.
As a result it can be stated that the optimal crop density is between 45,000-75,000 plant/ha. In 2001 the optimal density was 55,000 plant/ha. The Aréna PR and the Alexandra PR hybrids produced the greatest yields (3511 kgha-1; 3338 kgha-1). In the growing season of 2002, the yields were higher than in the previous year and the optimal crop density was 45,000-65,000 plant/ha. The best yields were produced by the Aréna PR and Alexandra PR hybrids in this year again (4102 kgha-1; 4267 kgha-1) and in 2003, 45,000-65,000 plant/ha proved to be the best crop density. The highest yield was produced by the Alexandra PR.
Analyzing the growing seasons of 2001, 2002 and 2003 it can be declared that as a result of dry climate of the three years yields were higher. It can be stated that the yield is decreased by higher than average of precipitation in the growing season. -
Daily behaviour of Hungarian Grey Cattle under range grazing conditions
45-48Views:198Cattle 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
-
The effects of curing technology on the rheological and organoleptic features of meat products
139-142Views:97Meat 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.
-
Significance of risk assessment metric in audit of financial statements and reports
215-225Views:97Management 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:173The 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. -
Financial Analysis of Agricultural Enterprises’ Economic Results
270-279Views:45The main objective of this paper is to give an overview about the economic results and financial status of agricultural enterprises in Hajdu-Bihar Count, as well as, froa methodology viewpoint,find the place of the used indexes in the system of effectivity indexes in farm management . From the complex database describing the enterprises, the figures on the balance sheets and profit and loss accounts were used and analysed. As a result of the analysis the below statements can be made:
The owner’s equity ratio within the total equity is very different in corporations and in individual farms. The lower values in case of corporations show their indebtedness. At the same time, the figures indicate that it is more difficult for individual farms to receive loans.
The average of dynamic indebtedness indexes, in case of individuals are closer to 0 which generally derives from the low level of liabilities. The same indexes of corporations o the other hand show significant indebtedness. The figures indicate that the yearly cash flow can hardly cover the net liabilities.
The profitability proportional to the production value is generally low, mostly negative, independent from size and organisational form.
As a summary, it can be said, that individual as well as corporate farms suffer financing problems, the nature of these problems is different in the two groups. On the on hand, the operation and development of the individual, mostly the smaller, farms are hindered by the difficulties of acquiring external capital. On the other hand, the results of corporate, mostly the cooperative, farms is impeded by the burdens of liabilities accumulated in previous years. -
Connections between settlement structure, land use and the process of gypsy segregation in Hajdúböszörmény
41-50Views:93The main aim of this study is to explore the connections between the unique settlement structure circumstances of Hajdúböszörmény and the social problams related to the gypsy minority. After the change of regime, the gypsy population increased especially quickly in some parts of the city, which is in connection with the settlement network position and the internal division of the settlement. The significant segregation of the gypsy
minority appeared as a new phenomenon in the city, whose reason was the increasing migration of gypsies from Northeastern Hungary and the relatively low price of the abandoned real estates located in the outskirts and external settlement parts of the city. Even the gypsy population living in the city for a long time separates itself from the immigrant groups that live in run down houses and practicle have no connection with the job market of the city. It is the typical rural segregation process known only in small village regions (e.g. Southern Baranya, Cserehát) that now goes
on in the outskirts of Hajdúböszörmény. -
Tourism-Based Analysis and Development Potentials in Hortobágy
272-278Views:107Tourism – especially ecotourism and health-tourism – could be one of the sectors which could make Hungary economically competitive after joining the European Union, by ensuring thousands of people employment possibilities, if they take advantage of local and regional opportunities. For this reason, it would be necessary to analyse the two types of tourism mentioned above, as well as to collect data and especially impressions concerning how these potentially lucrative sectors could best be structured and managed, as well as to predict their probable effects.
The most important objectives of my study are to introduce the values of Hortobágy, to analyse the present status of tourism in the Hortobágy National Park, and to make suggestions for increasing the numbers of tourists, by making Hortobágy more attractive.
As a resident of Debrecen, I visited the region several times and took part in programs at Hortobágy as well. I was always curious how the trip to the Hortobágy could be made more enjoyable.
My research was carried out with the help of questionnaires, which were made in three languages – Hungarian, English and German –. In August 2002, I approached foreign and Hungarian tourists in Hortobágy village, and asked them to fill them in. To evaluate the questionnaires, I used Microsoft Excel ’00. During the evaluation, I calculated distribution, arithmetic mean and deviation. Moreover, I obtained the level of significance.
My assumption that tourists visiting Hortobágy are “one-day” tourists, who are visiting the Hungarian Pusta because of an actual program, was supported by my research. I must emphasise that mostly passive tourism opportunities are offered in Hortobágy, where tourist are only external observers of the programs.
In order to change this situation, I suggested that visitors to Hortobágy can be encouraged to stay longer by offering them various programs, in which tourists are actively involved. My program recommendations include a craftsman’s house or tent, where the visitors can try to make typical folk instruments. Moreover, I made suggestions as to how to teach tourists to make Hungarian dishes. I also outlined several one-day program possibilities. Among the opportunities, I also mentioned the need to provide tourists possibilities to spend several days in a conventional Pusta life-style. To realise these things adequate infrastructure and information system should be developed. -
Theoretical Basics of Internal Auditing at Public Administration Institutions
154-159Views:79In 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.
-
Differences in farmer’s information consumption and ICT-use – a qualitative research
91-98Views:146Farming has now been placed in a new framework: farm managers have had to increasingly devote attention to and interact with the external world. Numerous studies have showed that information and communication technologies (ICT) can play a vital role in realizing benefits with more effective information management at the farm level. Besides land, labour and capital, sufficient information has become a critical factor for agricultural producer. The article presents the findings of a focus-group research which aim was to discover the main characteristics of information consumption and ICT-adoption among Hungarian farmers.
-
Review on the fatty acid profile and free fatty acid of common carp (Cyprinus carpio)
99-105Views:160Carp or ponty in Hungarian, is considered commercial freshwater fish, which is an adaptable species in both wild and cultured conditions. Carp has high nutritional value content, favorable taste, it is rich in protein, and low in saturated fat. The nutritional content in fish is composed of many chemical constituents and influenced by many factors. One of the components that its content may be different due to internal and external factors is fatty acids, which may vary depending on endogenous and exogenous factors. The endogenous or internal factors include the genetic, size, sexual maturity, and life cycle phase. While microclimate, water quality, quality of food or diet habit, and the amount of available food or starvation are considered as exogenous or environmental factors. Freshwater fish has the ability to convert essential fatty acid into long chain polyunsaturated fatty acid like AA, EPA, and DHA. Most results showed that palmitic acid and oleic acid were the dominant SFA and MUFA in carp both for wild and farmed carp in all seasons. The PUFA for wild carp was mainly dominated by DHA, while on farmed carp by LA. It confirmed that high LA content in farmed carp was related to the diet habit. The amount of lipid and FA were changed in line with the season. Even the statistical analysis showed no significant difference, but some studies showed a contrasting result. Moreover, most obtained results acknowledged that FA tends to decrease during the spawning period. The amount and composition of FA were affected by the total lipid content. The lipid must be broken down into simpler compounds such as FA or FFA for the metabolism of fish. The result of metabolism then transported into the utilising tissue and used as energy.
-
Hungarian total foreign trade after the change of regime
145-154Views:88Hungary’s total foreign trade has changed a lot since the change of regime. Several factors played a role in this process. The collapse of COMECOM, set of the world economy, WTOagreement, Agreement of Accession and CEFTA-agreement and accession to the EU affected this situation. After the change of regime Hungary had to react rapidly to these new events: one of the most goals was to find new markets. Hungary’s total foreign trade balance is negative but this deficit has declined after EUaccession. The foreign trade in agriculture has realised positive balance for a long time. This balance is declining after 2004, in spite of that the agricultural export grows, but the import grows more dynamically.
Share of the Visegrad countries – join at the same time to the European Union as Hungary – from Hungarian agriculture exports gets higher, especially in the case of Poland.
Hungary’s trading partners of exports and imports are stabile and they come from old Member States. One hand is positive, but the other hand is not acceptable. It is important to get markets, because we strongly depend on Europe.
The situation of Hungary’s external trade is determined by the future of CAP and WTO Doha Round (reducing of agricultural customs, ceasing of export subvention system and etc.).
Hungary can keep in competition, if it extends its competitiveness, diminishes of costs, and improves of quality, logistic and marketing. -
The Fattening and Slaughtering Examination at the Hungarian Racka Sheep
37-42Views:108Fattening and slaughtering characteristics of both types (black and white) of the Hungarian racka sheep were investigated at the site of the National Institute for Agricultural Quality Control in Atkár. The Hungarian merino, the dairy cigaja and the British milksheep were applied as control groups. 10 animals were examined from both sexes in each genotype. The examination was carried out according to the principles set in the Codex for sheep breeding. During the test acute diarrhoea occurred in each control group. However, only few lambs were excluded from the test from the British milksheep and the Hungarian merino groups because of significant changes in their condition. Consequently, the results obtained were not significantly influenced. No symptoms of any illness could be recognised in the Hungarian racka sheep, though. The significance of the difference between the average of the examined groups were checked by T-tests.
Daily gain was significantly less compared to the control groups, except for the white racka males. The lambs starving for 24 hours before slaughtering weighed 25.3-30.0 kgs on average. The black and white racka females weighed the least while the Hungarian merino females weighed the most. The quantity of abdominal and kidney fat was significant in the case of our native females. The quantity of abdominal fat was significantly bigger compared to each control group. On comparing the investigated groups it turned out that the white racka males had the biggest skin weight while the white Hungarian racka females had the smallest, that is the two extremes were recognised in the same colour (white) of one bred. On qualifying the slaughtered animals females had better results than males in each bred; the racka sheep were better than the dairy cigaja but were worse than the Hungarian merino and British sheep groups.
The huge differences in the carcasses of the groups were seen clearly when chopping. Examining the leg, it was noticed that the native groups proved to be smaller than the control groups, except for the black racka males. As for the short loin, the Hungarian racka and the Hungarian merino sheep proved to be the best, whereas the dairy cigaja and the British milk males had much smaller ones. The results gained when investigating the rack were similar to those of the short loin. As far as the rib and shoulder are concerned, the black racka females and the dairy cigaja females had the worst results. After chopping, the right side was also boned in every group. The small proportion of bone in the case of racka sheep was easily noticeable that resulted in the fact that the white racka females had the highest quantity of short loin compared to the other groups. When examining the back quarter, the bone proportions of the 4 racka groups proved to be significantly less than those of the control groups but it was not true for the meat proportions. As for the front quarter meat, the racka males were prominent in the great shoulder meat and in the small proportion of bone. The quantity of the first quarter bone was the least in the case of racka sheep and was the biggest for dairy cigajas. This difference proved to be significant in most cases.
In short, the Hungarian racka groups had the best results in meat quantity, which was especially significant compared to the dairy cigaja sheep. However, the quantity of external fat increased.