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Significance of risk assessment metric in audit of financial statements and reports
215-225Views:215Management 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. -
Investigation of host-specificity of phytopathogenic fungi isolated from woody plants
155-160Views:317Host-specificity is an important characteristic of fungal pathogens. Changing climate could create more appropriate environmental conditions for phytopathogens, thus formerly host-specify fungi could be able to colonize new hosts. Noxious plant pathogen fungi, which can infect several plant species are well-known worldwide. These genera may expand their range of hosts because of the appearance in new geographic areas due to climate change. This new exposure can result in serious problems in agriculture because of the lack of immunity. The susceptibility of apple tree was studied through testing pathogenicity in vitro with species isolated from walnut twigs and nuts, and identified by ITS sequences. Three of four tested species, Botryosphaeria dothidea, Diaporthe eres and Diplodia seriata colonized and necrotized the infected apple branches, while Juglanconis juglandina was not able to infect the twigs. Members of Botryosphaeriaceae were the most virulent, causing the largest lesions in the fastest way. This experiment draws attention to the threat of new host-pathogen connections, which can arise because of the favourable weather conditions and can spread between neighbouring cultures.
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Investigation of Salix alba and Populus tremula leaf litter decomposition in the area of Lake Balaton and Kis-Balaton Wetland
159-162Views:321Plant litter decomposition in inland waters contributes significantly to nutrient load, particularly in still waters, such as shallow lakes and wetlands. The decomposition rates of Salix alba and Populus tremula leaf litter was examined in Lake Balaton and Kis-Balaton Wetland, using litter bag technique. Leaf litter was incubated in small (ᴓ=3 mm) and large (ᴓ=900 μm) mesh size bags for the assessment of the relative contribution of macroinvertebrates to leaf litter decomposition. Dry mass, exponential decay coefficient and chemical parameters of water (pH, conductivity, NH4 +, NO3 -, SO4 2-, PO4 3-, Cl-) were determined. Leaf mass loss showed negative exponential pattern during the 168 days of the decomposition period. Leaf litter mass loss generally did not differ between the small and large mesh sizes, suggesting that macroinvertebrates generally have a negligible role in leaf decomposition in the winter period.
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The effect of immigration on some population genetic parameters of the Hungarian Hucul population
91-96Views:410Population genetic indicators of the Hungarian Hucul population were calculated taking also into account the effect of imported horses.The birth year of the examined 3002 individuals ranged between 1871–2015. The last year involved in the examination was 2015, when the research was conducted on the stock under stud book control. The calculations on the population were made using the statistic indicators in the Endog programme, with and without the imported Polish horses. Figures were depicted using R software. Number of offspring of the Polish individuals was presented in tables; the distribution of the offspring per stud and per mare family, as well as the Nei’s genetic distance,were presented graphically.
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The marigold (Calendula officinalis L.) drug essential oil agents change under different fertilization settings in small plot trial
57-60Views:412During our research we investigated the marigold's (Calendula officinalis L.) nutrient requirements with different fertilization setting in small-plot trial. We measured SPME (Solid phase microextraction) and GC-MS (gas chromatograph-mass spectrometer) we examined the effects of the different fertilization settings for the herb's main active ingredients of essential oil's percentage.
Based on the results, it was concluded, the essential oil agents' percentage breakdowns significantly depending on the cropping technologies. Besides that it is possible, based on Pearson's correlation test the marigold essential oil agents relationship can also be a major factor.
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Susceptibility of stem infected sweet corn hybrids to common smut disease
55-57Views:913The common smut of maize (corn smut, Ustilago maydis /DC/ Corda) can cause large economic losses in susceptible sweet corn hybrids as well. The protection against this pathogen is fundamentally based on prevention. Many methods to control corn smut have been recommended or evaluated, including crop rotation, sanitation, seed treatments, modification of fertility, and biological control. In spite of these frequently mentioned control strategies, the host resistance seems to be the only effective method to manage common smut in those areas where Ustilago maydis is prevalent.
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Understanding leptin’s influence on calf development: A review of metabolic and reproductive mechanisms
145-153Views:620Leptin, a hormone primarily produced by adipose tissue, regulates the energy balance, metabolism, and reproductive functions. This review explores leptin's role in calf development from embryogenesis to puberty. Leptin expression is strongly influenced by the nutritional status, with circulating levels dependent on adipose tissue mass and modulated by metabolic hormones such as insulin and glucocorticoids. It plays a regulatory role in the embryonic cell division, adipogenesis, and postnatal energy metabolism. Additionally, leptin modulates appetite, the growth hormone secretion, and the reproductive system maturation. Its presence in the colostrum and milk highlights its significance in the early calf development, influencing the neonatal metabolism and immune function. As calves approach puberty, leptin serves as a key metabolic signal for reproductive maturation. A deeper understanding of leptin’s multifunctional role in calf development could contribute to improved livestock growth and reproductive management strategies.
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Investigation of harvest index influencing agrotechnical and botanical factors in hairy vetch (Vicia villosa Roth.)
123-128Views:495The biggest problem of Hungarian crop farming is mass production and the simple crop rotation based on cereals. There was a decrease in sowing area of protein crops which raises crucial issues in crop rotation and land use. Therefore, growing papilionaceous plants, which are now considered to be alternative plants, should be taken under close examination. Hairy vetch (Vicia villosa Roth.) belongs to the family of papilionaceous plants and it can be grown in light weak soils.
In Hungary, hairy vetch was used as green forage at first, but it later became a green manure plant. Nowadays, it is used as a cover crop and its sowing seed has a good export market. In low fertile soils it is able to produce a big amount of green yield (25–40 t ha-1) even in spring while its seed yield could be 0.4–0.5 t ha-1 at farm level. In addition to its morphological characteristics hairy vetch is grown mainly with a supporting plant, i.e. triticale in many cases.
Our purpose was to test the harvest index and its agrotechnical and botanical factors of hairy vetch in different cropping systems.
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Investigating the potential for dual-purpose use in winter oats
35-42Views:472Dual-purpose usage is not a common technology for oats in Hungary, which is not surprising, as the area sown to our main crop is also very low. Yet the crop has a lot of untapped potential, not to mention its excellent nutritional parameters. In our experiment we investigated how much biomass can be expected after mowing winter oats at different phenological stages and whether we can expect a valuable grain yield after this process. Mowing was carried out at one-week intervals on a total of 4 occasions with 2 cutting heights. Plant height and NDVI values of the vegetation in the plots were measured during the experiment. After the harvest of the fully ripened grains, the yield and the thousand kernel weight (TKW) were determined. Our results show that with a lower cutting height (6 cm), a higher biomass yield can be achieved. The cutting height had no statistically verifiable effect on either NDVI or plant height. Droughty weather conditions during subsequent mowing significantly reduced the regeneration capacity of the plants, which was strongly reflected in the measured parameters. Furthermore, a higher grain yield was measured at a cutting height of 9 cm, which decreased gradually with the mowing time. Neither the cutting height nor the mowing time had any effect on the TKW.
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Early evaluation of use of fermented chicken manure products in practice of apple nutrient management
195-198Views:646According to the Green Deal efforts, the importance and relevance of organic fertilization will increase in the near future. Therefore, the investigation of the effects of different organic fertilizers on soil productivity and nutrient supply is a priority area of agricultural research. Organic fertilizer experiment was conducted in an eight-year-old apple (Malus domestica Borkh.) orchard at Debrecen-Pallag. In the trial Pinova cultivar was used. In this study, two different fermented chicken manure products were added to the soil (in 20 cm depth) to test their effects on soil nutrient status, plant uptake and fruit quality. It was found that the applied treatments slightly increased the pH and nutrient levels in almost all cases, but significant effect was not observed in all treatments compared to the control. Leaf nutrient contents (N, P, K, Ca and Mg) were measured in the experiment. Leaf nutrient status was not affected by the fermented chicken manure treatments. However, used treatments had strong effects on the fruit characteristics and inner parameters, such as fruit diameter and Brix value. Moreover, it was established that the applied organic fertilizers increased the yield significantly.
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Study of animal welfare status in dairy cow herds in Hungary – looking for causes of lameness
47-50Views:391In the last 20–30 years lameness in cattle was found to be third the most influential disease next to mastitis and reproduction disorders. Studies have been established to explore reasons for lameness and prevention. The problem with more robust prevention plans is that knowledge and research evidence is not strong enough to run an effective prevention plan. The aim of the research is to look for reasons of lameness by observing number of cows on 6 farms during 2 lactations. Performance data will be put together to body condition score (BCS) and lameness scores. Other examination is focused on monitoring of 40 farms. This part of the project is more related to extension, collecting and sharing solutions for decreasing lameness. Producers are advised what kind of measures are possible to reduce occurrence of lameness. Effectiveness of those actions will be measured at the end of the study. The first preliminary results show lack in almost all preventive measures needed to be taken in minimising lameness. Those areas are related to poor facilities, lack of straw, problems with labour and basic management.
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Establishing biotic stress tolerance of maize (Zea mays L.) by measuring hydroxamic acid contents
107-112Views:460Cyclic hydroxamic acids are the most considerable secondary metabolites in grasses and their main task is to protect these species from pathogens and pests. The cyclic hydroxamic acid content and common smut susceptibility were examined in our experiments. 27 maize hybrids were used for experimental plants in a climate room, where the plants were grown on a nutrient solution. An infiltration method was used for the inoculation of the plants. The total quantity of cyclic hydroxamic acids was determined and the ratio of infected plants and the ratio of inhibition was determined, too. Based on our results, on the basis of all hybrids’ data, the total hydroxamic acid content of the infected plants was higher than in the control. On the level of individual hybrids, only 9 of them had higher cyclic hydroxamic acid content in the case of infection. Increase in cyclic hydroxamic content induced by the fungus in this case is a tool for the fungus to suppress other pathogens and pests. Amongst the hybrids’ cyclic hydroxamic acid contents, significant differences were detected in the control and in the infected treatment, too. The so-called “sweetcorn” hybrids showed high level of cyclic hydroxamic acid content. According to the differences amongst hybrids, homogenous groups were created which groups differed in the case of control and infected treatment, because of the difference in increase of cyclic hydroxamic acid content. The examined hybrids showed different levels of infection and different rate of growth inhibition for the effect of inoculation. According to the infection caused damage hybrids were ranked. Infection caused notable damage for hybrids Prelude, Desszert 73, DKC5276 and DK440.
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Evaluation of Hungarian show-jumping results using different measurement variables
81-85Views:437The aim of the study was to compare different fitted models for show-jumping results of sporthorses and to estimate heritability and repeatability value. Show-jumping competition results collected between 1996 and 2011 were analyzed. The database contained 358 342 starts of 10 199 horses. Identity number, name and gender of the horse, rider, competition year, the level and location of the competition and placing were recorded in the database. To measure performance of horses, placing, number of starters and competition level were used. Competitions were categorized into five groups based on their difficulty level. The used repeatability animal model included fixed effects for age, gender, competition place, year of competition (and competition level in case of non-weighted measurement variables), and random effects for rider, animal and permanent environment effect. Variance components were estimated with VCE-6 software package. The goodness-of-fit of the models was low and moderate. Heritability and repeatability values were low for each measurement variables. The best goodness-of-fit model the weighted square root of placing resulted the highest heritability and repeatability value h2=0.074 and R=0.296.
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Monitoring the oxygen level in the Szarvas-Kákafok Deadarm
170-173Views:191The water quality of the Szarvas-Békésszentandrás Dead Körös is generally meso-eutrophic, and meso-saprobic. However, particularly
under higher temperature conditions, the water body may change toward the eutrophic state, even algal blooms could be observed
previously.
The present measurements were conducted during a two week period, twice a day. Three water samples were taken horizontally, from
the surface, bottom and the middle of the water body. The samples were examined in situ. The oxygen content, the temperature, the pH and
the conductivity were measured by potentiometric methods.
Increasing pH was detected in correlation to the temperature, which indicated a rising photosynthetic activity. Also, the O2
concentration showed high variations, especially, when the fresh water supply from the river was stopped, due to a small flood in the river
Körös.
These results indicate the increasing eutrophication processes in the deadarm, and the high load and instability of the ecosystem. -
The Role of the Digital Terrain Models in the Assessment of Surplus Water Risk at the Szolnok-Túri Plain
47-51Views:377The environmental factors to which surplus water can be assigned (topography, soil, groundwater, vegetation etc.) can be subject to special analysis and the randomness of the occurrences can be limited. The results of these procedures are surplus water risk maps of the areas, which can be utilised in land use planning. The risk map of the research site was created with overlaying digital category maps of the determining factors (hydraulic conductivity, convexity, critical probability of ground water level and land use).
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Study of animal welfare status in dairy cow herds in Hungary – looking for causes of lameness
25-29Views:296In the last 20-30 years, lameness in cattle was found to be third the most influential disease next to mastitis and reproduction disorders. Studies have been established to explore reasons for lameness and prevention. The problem with more robust prevention plans is that knowledge and research evidence is not strong enough to run an effective prevention plan. The aim of the research is to look for reasons of lameness by observing number of cows on 6 farms during 2 lactations. Performance data will be put together to body condition score (BCS) and lameness scores. Other examination is focused on monitoring of 40 farms. This part of the project is more related to extension, collecting and sharing solutions for decreasing lameness. Producers are advised what kind of measures are possible to reduce occurrence of lameness. Effectiveness of those actions will be measured at the end of the study. The first preliminary results show lack in almost all preventive measures needed to be taken in minimizing lameness. Those areas are related to poor facilities, lack of straw, problems with labor and basic management.
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Comparison of chemical parameters of enzyme active and inactive malt types
161-166Views:420Nowadays there is an increasing emphasis on the use of raw materials. Typically, raw materials – in this study malt – are used in animal feeds and used in the brewing industry. However, in terms of quality (eg. high fibre content), these can be included in human nutrition, we have limited information on this possibility. The aim of our work was to compare different malt flours and examine the possibility of using malt in the baking industry. We were to investigate some of the most relevant parameters, such as dietary fibre content, crude protein content, fat content, carbohydrate content, dry matter content, moisture content, salt and energy content. In the future, we aim to conduct a research on some of these parameters with different malt types as the brewing industry uses novel ingredients different cereals, pseudocereals such as amaranth (Amaranthus spp.), oat (Avena sativa L.), quinoa (Chenopodium quinoa Willd.) in addition to the spring barley (Hordeum vulgare L.) or wheat (Triticum aestivum L.). Based on brewing studies, malt has a high fibre and protein content. Having these advantageous qualities, malt should be part of humans’ healthy diet. Using malt flour in the baking industry can be a new direction which can lead to creating a healthier lifestyle and healthier eating habits than suggested by the WHO (World Health Organization).
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Soil biological challenges in our age
193-196Views:324The paper deals with the soil biological research and its contribution to the changed cropping strategy and to the sustainable and environmentally friendly farming and management. The paper emphasizes the importance of biodiversity, as one of the most important ecological functions of soil. The organisms, populations and communities living in the soil play a key importance in the preservation of soil fertility. The most important research areas are presented dealing with in the last decades the national researchers and the challenges we face regarding the current soil biological problems. We have to prepare to examine the soil biological effectiveness of the more widely spread bio-preparations, bacterium preparations, and bioregulators. The prerequisites are the versatile knowledge of the biological state of soils and monitoring examination of the different effects soils had (including the mentioned preparations).
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Impact of nitrogen and sulphur fertilization on the growth and micronutrient content of spring wheat (Triticum aestivum L.)
211-219Views:383Micronutrients are as important as macronutrients for crops. Each micronutrient has its own function in plant growth. Zinc is important for membrane integrity and phytochrome activities. Copper is an essential micronutrient required for the growth of wheat. Manganese is required for enzyme activation, in electron transport, and in disease resistance. The pot experiment was set up in greenhouse on calcareous chernozem soil Debrecen-Látókép with a spring wheat. In certain development stages (according to BBCH growth scale of wheat), at the beginning of stem elongation (29–30), at the heading (51–59), at the flowering (61–69) stage three average plants were removed from all pots for analysis. Fresh and dry weight of the plant samples were measured. Plant leaves after drying were digested by HNO3-H2O2 methods and manganese, zinc and copper contents of plant were quantified by atomic absorption spectrophotometry. At the flowering stage, when the nutrient uptake of plants is the most intensive, the weight of wheat ranged between 0.94–1.57 g plant-1. In this development stage, the NS2 treatment produced the highest weight of wheat, and compared to this the NS3 treatment decreased that value already. The results show unfavourable effect of NS3 treatment. On the basis of microelement content of wheat and the weight of a plant, nutrient uptake by plant were calculated. At the beginning of growth the starter treatment had positive effect on Cu-uptake compared to the NS1 treatment, where the same dose of fertilizer was stirred into the soil. Wheat is very sensitive to copper deficiency, so copper dissolved by starter treatment could be favourable to the early development of wheat. At flowering stage the Zn-uptake of wheat became the highest and it was between 133.7–234.6 mg plant-1. The Mn-uptake of wheat plant was higher than the Cu- and Zn-uptake of wheat.
This phenomenon can be explained by the fact that the untreated soil had higher Mn-content, than Cu- and Zn-content. To summarize the results, it can be stated, that the copper uptake of wheat was more affected by the different treatments in the stage of stem elongation, while Mn- and Zn-uptake of wheat were influenced primarily in the stage of heading and flowering.
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The role of green manure crops in Hungarian plant production
49-53Views:571According to the data of KSH (Hungarian Central Statistical Office), the sowing area of cereals in the crop year 2016 was over 2.56 million ha, on which winter wheat and maize were produced in a rate of around 50–50%. Regarding these data it is obvious that the domestic cropping structure has been simplified and become unilateral. This unfavourable crop rotation system causes several problems. The number of Hungarian livestock decreased in the past decades. The amount of manure was 24 million tons in 1960, but only hardly 4.5 million tons of organic manure was applied in 2016. Therefore, the importance of other possibilities, alternatives for organic matter recovery have become enhanced. This is especially important from the aspect of sustainable plant production. The fact that the European Union has introduced new directives for subsidiaries in 2015 has to be noted as well.
The objective of the set experiment is to find new technological solutions that are suitable for the execution of sustainable plant production by inadequate crop rotation, organic substance recovery conditions or under more unfavourable climatic conditions.
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Experiences of organizing the social institutions into non-profit companies in Hajdú-Bihar county
99-102Views:173The study attempts to find solutions for relieving the major serious economic and social problems which are resulted partly by the economic crisis, mainly by demographic processes ( decrease of population, declining economic activity, ageing) and which occur all over Europe. In 2007, in Hungary, the Local Government of Hajdú-Bihar county started to reform the social institutions sytems in a unique way in the interest of operating these systems economically. The experiences, gained after the conversion, show that the companies as social institutions maintainers are able to work properly more efficiently, with less government support while they meet the professional requirements, and the management who does the control is competent
and innovative. -
Examination for employee’s satisfaction to develop the organisational culture
106-109Views:167This examination for employee’s satisfaction analyzes relationships which influence the general feelings of workers and which are revealing in horizontal and vertical. On the whole we can observe that the workers find their horizontal relationships good. In the co-worker’s relationship the appreciation and the confidence appear. Inside departments and between departments the good relationship is typical which is indispensable for the effective work. It is interesting that more than 40% of employees find their chief as „ideal superior”. The quality of vertical relation is determined by human relationships. This result is interesting because the management style is not participative in this organisation.
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Investigation of the effects of biggame-preserves on forests with different species composition
21-24Views:409Hungary is well known for its high level game management. In order to develop a concentrated and more profitable gamemanagement new game preserves were established in the last few years. According to the law, in the game-preserves the game bearing capacity is not the most important parameter, because in these areas the feeding is continuous. In practice it means that in gamepreserves we find a much higher density of games than in nature. This causes a relative big loading of the area (of the herbaceous and arboreal), where the game-preserves are located.
Our aim is to study the ecological and management issues of forest- and game resources. The scene of these work is a gamepreserves related to the Nyírerdő Corporation (Nyíregyháza). We made forest structure survey to determine the main stand-forming tree species in the area of the game preserves as well as to estimate the number of the measuring points. -
Analysis of different fertilization settings’ effect in the case of the summer savory’s (Satureja hortensis L.) yield and active agents
101-105Views:310During our research we investigated the Mediterranean summer savory’s (Satureja hortensis L.) nutrient requirement with different fertilization settings in a small plot trial. We measured the medicinal plant’s raw and dry drug mass, and the presence of the main essential oil active agents under the different fertilization settings using SPME (Solid phase microextraction) and GC-MS (Gas Chromatograph mass spectrometer).From the drug’s raw and dry mass perspective, based on the obtained results, in our opinion, the N30P40K60 nutrient requirements were ideal in 2015, while the N60P80K120 nutrient requirement showed the best values in 2016. A significant relationship is assumed between the different fertilization settings and the essential oil active agents’ distribution. During the analysis of data, we compared three of the savory’s essential oil active agents’ percentage of presence in the nutrient requirement samples. -
Towards good land governance in Ukraine
37-39Views:198The article presents the analysis of transformation of land governance system in Ukraine and explores peculiarities of every component of that system. The carried investigation reveals problematic aspects and the ways for improvement of state land policy, land reform conducting, land management instruments applying and land administration system building to promote good governance in land sector of Ukraine.