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Methodologies in measuring risk of financial statements
117-120Views:74Aim of financial statements’ risk analysis is to optimally allocate the audit resources. That optimum point can be reached, if we achieve maximum possibility of recovery of material risks. There are more than one procedures exist for researching of optimum point or risk assessment in other word, and they are needed to use even parallel. In order to take into consideration effects of risk we need to measure them somehow. At risk assessments risks are usually some kind of result of impact and possibility. Knowledge and measurement of impacts and possibilities are far not enough for assessment of certain risks. In this study I will present a possible usable risk assessment methodology for financial audit activities with using Multi Attribute Utility Theory (MAUT in the followings).
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The measurement of successfully completed projects funded by the European Union
9-12Views:147Projects funded by the European Union contribute significantly to the socio-economic development of Hungary, its increasing competitiveness, thereby the local people's general level of satisfaction, their ”happiness and prosperity”. Successful spending from the Union's funds, successful project implementation directly impacts all actors in the Hungarian economy and society. Therefore, to examine the factors that support or jeopardize the implementation of the projects is a priority at EU and national levels. My research and doctoral dissertation aims to develop a methodology to assess the management efficiency of projects supported by the European Union, implemented in Hungary taking into account all measurable factors (technical and special expertise) and the "suspected" factor (EU thinking learning).
I intend to draw up guidelines for future EU funded project management teams to realize projects successfully for the benefit of Hungary.
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Optimal age of breeding gilts and its impact on lifetime performance
15-20Views:526Age at first breeding and lifetime reproductive performance was analyzed on 17,558 F1 Landrace x Yorkshire gilts from 9 piglet producing herds of Midwest, United States entered in herds between 1st Jan 2014 and 31st July 2016. At the time of data collection Dec 2018, 15% of the sows were still active in the herds hence excluded from the analysis. Individual gilt data included date of birth, age in days at first mating, piglet total born by parity, lifetime piglet total born and reason for culling. Quality data checks were done before analysis to eliminate all outlier values together with sows that had no entry information for any listed category. The total database of the sows was classified into 6 classes according to age at the first mating in days 170-190(n=754), 191-211(n=4683), 212-232(n=7123), 233-253(n=3385), 254-274(n=1002) and 275-369 (n=611). Piglet total born obtained from each sow during the lifetime production was significantly (P < 0.05) greater for gilts bred between 233-253 days of age at first mating. Gilts that were bred at <233 days appeared to have a higher risk of removal by farrowing productivity as compared to the other groups. However, the results show that the risk of being culled due to health problems and conformation issues increases as the age at first mating is delayed. Overall reproductive failure appears to be the most economical culling reason across all age groups. There is a need to evaluate the best management decisions for gilt initiation in a herd to maximize her lifetime performance. The results indicate that gilts mated for the first time at the right age, 233–253 days, are more productive, both in lifetime total born and have a minimal risk of culling due to farrowing productivity.
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Characterisation of basic water balance parameters of Debrecen
35-40Views:213This work aims to develop a hydrological modelling tool to help managers make the right decisions for Debrecen, in the face of water scarcity and the increase in agricultural and domestic needs over time. The methodology was based on the creation of a climatic database, at monthly time steps, from 2016 to 2019, and cartographic (land use, digital elevation model, and hydrological network). As a next step, the watershed was delimitated into sub-basins to determine the shape and the physiographic characteristics of sub-watersheds. Finally, a hydrological study was prepared by calculating the time of concentration to build a database of water resources in the study area. This water resource will be used as an input parameter for urban farming.
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Sow removal patterns in commercial breed-wean herds of Midwest, USA
9-14Views:367An observational retrospective study was done to provide up-to-date information on recent sow removal patterns from 9 breed-wean herds of Midwest USA. The study comprised of sow’s removal reasons and removal types of F1 Landrace x Yorkshire gilts entered in the herds between 1st Jan 2014 and 31st July 2016. Data was extracted from existing database on Dec 2018 and 15% of the sows were still active in the herds hence not included in the study. Descriptive statistics showed that out of the 20,009 removed sows, planned removals comprised of farrowing productivity (FP) 3,523 (17.6%) and old age (OA) 1,785 (8.9%) while unplanned removals consisted of reproductive failure (RF) 7,786 (38.9%), health problems (HP) 2,629 (13.1%), locomotion problems (LP) 1,473 (7.4%) and conformation issues (CI) 1,350 (6.8%).‘Did not conceive’ and “No heat” were observed as the main contributing factors accounting for 37.6% and 32.9% respectively for gilts & sows removed by RF.13.5% of the gilts (Parity 0) were removed from the herds before attaining their first litter of which 64.1% of their removals was due to RF. Removal type consisted of slaughter (S) 85.0%, found dead on the farm (DoF) 10.8% and euthanized (E) 4.2%. The research findings depict an upward trend of sow RF removals in the US swine herds posing a serious concern for US swine producers. Characterization and quantification of sow removals gives a revelation on the deeper intrigues about the vulnerability of the various parity in respect to common causes of RF. This helps swine producers to decisively improve on gilt replacement selection, reproductive efficiency, health and nutrition management all aimed at increasing overall swine productivity and efficiency in management. Swine farmers in the US can now focus their efforts towards curbing unnecessary RF removal within parity specifics.
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Challenges in the mangalitsa sector – present and future
147-153Views:134The Hungarian mangalitza pig sector has experienced numerous structural changes in the past few decades. The increased demand in the foreign markets for the mangalitza pork, changes in the domestic consumer perceptions have increase the number of sows and breeders. After the European Union’s accession started a significant growth in the sector, which was due to the target programme from the year of 2005 for the keeping of animals representing high genetic value, as the breed is indigenous. From 2008 continuous decline can be observed. The main reason for the decrease was the drastic growth of feed costs because of the drought damage in 2007, and the global economic crisis. Since 2010, a further period of supports has been in place, it extands the willingness to keep mangalitza pigs and the number of sows continuously increasing. On the basis of the average farm size (58 sows/farm) in 2011 it can be stated, that after our EU’s accession the medium-sized farms became stronger. To evaluate the geographic concentration of the mangalitza livestock it was analysed the data of sow number among the years of 2000 and 2011. The geographic concentration of mangalitza stock has a medium value over each year under the survey period, except the years of 2004–2007, when the values of Herfindahl-Hirschman index (HHI) have low degrees. Due to the subvention period of indigenous breeds it was established more mangalitza farms in different parts of Hungary. Despite of the growth since 2000, numerous problems are in the segment. The aim of the study is to find out the sectoral problems, which are completed with the objectives tree and draw up the main activities to solve the problems. After estimating the SWOT-matrix according to the methodology of the strategic analysis and the discussions with the secretary of National Association of Mangalitza Breeders is prepared the sectoral problem- and objectives tree. The core problem of the mangalitza sector is that the origin of mangalitza products are not certified in the domestic markets. The reason of it is that the breeders don’t request the certificates of fattening pigs, so it can appear not real mangalitza product on the markets as mangalitza. To solve the problems it is drawn up different suggestions in the objectives tree. This analysis is an useful tool for the decision makers in the mangalitza sector to evolve strategic plans on behalf of the efficient cooperations among chain actors.
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Estimation of direct and maternal genetic parameters for weaning weight in Hungarian Simmental cattle
17-22Views:168The aim of the current research was to estimate variance components and genetic parameters of weaning weight in Hungarian Simmental cattle. Weaning weight records were obtained from the Association of Hungarian Simmental Breeders. The dataset comprised of 44,278 animals born from 1975 to 2020. The data was analyzed using the restricted maximum likelihood methodology of the Wombat software. We fitted a total of six models to the weaning weight data of Hungarian Simmental cattle. Models ranged from a simple model with animals as the only random effect to a model that had maternal environmental effects as additional random effects as well as direct maternal genetic covariance. Fixed effects in the model comprised of herd, birth year, calving order and sex. Likelihood ratio test was used to determine the best fit model for the data. Results indicated that allowing for direct-maternal genetic covariance increases the direct and maternal effect dramatically. The best fit model had direct and maternal genetic effects as the only random effect with non-zero direct-maternal genetic correlation. Direct heritability, maternal heritability and direct maternal correlation of the best fit model was 0.57, 0.16 and -0.78 respectively. The result indicates that problem of (co-)sampling variation occurs when attempting to partition additive genetic variance into direct and maternal components.
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Information and Communication Technologies in tourism
49-53Views:164Technological progress and tourism have gone hand in hand for years. Information communication technology (ICT) and tourism are two of the most dynamic motivators of the emerging global economy. Tourism can be considered as one of the most profitable sectors of the Hungarian economy, and in rural areas it is often the only successful economic activity.
Development of ICTs and the expansion of the Internet have changed dramatically in the past few decades. This process is noticeable in
Hungary, as well. Platform of tourism increasingly get to the Internet nowadays, which is vitally important because tourism is an information-intense industry. Therefore, it is critical to understand changes in technologies in order to maintain the crucial role of this sector in the Hungarian economy.
The aim of my study is to support the significance of tourism in Hungary and especially in the North Plain Region with the help of statistical data. Then, I try to show how ICTs appear in this sector and emphasize the role of these tools with some concrete examples.