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• Test of the Plant Density Reaction of Genotype Sunflower Hybrids

  113-119

  András Szabó

  Péter Pepó

  Views:

  530

  In 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

  45-48

  András Halász

  Géza Nagy

  Views:

  368

  Cattle 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

  139-142

  Zoltán Tudós

  Anita Vass

  Erika Hanczné Lakatos

  Balázs Ásványi

  Views:

  191

  Meat 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

  215-225

  Vilmos Wágner

  Views:

  215

  Management 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.