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Application of environmental accounting tools for agricultural companies
60-68Views:265Today there is an ever stronger requirement for companies to consider the environmental aspects of their operation. The incorporation of these aspects into the economic practise of agricultural firms in our country is still in its infancy and, moreover, it usually follows from outside coercion (legal regulation) rather than voluntary behaviour.
Consequently, in the Hungarian agrar-economics – contrary to the example of Western Europe – the application of environmental accounting in agriculture is a barely researched subject; this has been so even though the environmental policy of companies can be made more conscious by adding an environmental dimension to the organizational information systems.
The aim of our investigation is two-fold. The first goal is to form a method that quantifies the environmental load of companies, is capable of comparing environmental performance of companies with different sizes, and takes into account the specific attributes of agriculture as well. The second is to apply this method in practice, to prove that estimating the environmental load of companies is possible by processing already available data (fiscal, accounting and statistical) using new concepts.
In this publication we present the joint application of three methods – each belonging to the toolset of environmental accounting – for two companies dealing with both crop and animal farming in the Pannonian region. The three methods are partly built upon each other and partly complementary. The company-level environmental balance is capable to show the relations between a given firm and its surrounding, but realistic comparison between environmental performance of different companies or periods is only possible by using specific index quantities. -
Seed biology and possibility of improvement of seed germination capacity on Virginia mallow (Sida hermaphrodita L. Rusby)
71-76Views:307Sida hermephrodita or Virginia mallow is a perspective perennial herb in the Malvaceae family able to yield a biomass crop through the last two decades. Additionally, the plants have a lot of uses and benefits for instance it can use as a fodder crop, honey crop, ornamental plant in public gardens. It has favourable features like fast growing and resistance against the disease and climatic fluctuations, etc. Sida is in the beginning phase of domestication therefore it has a serious disadvantage: the low and slow germination as a big part of wild plants. Due to the expressly low germination percent the need of seed showing of driller is should tenfold, 200 thousand seeds/acre instead of 10–20 thousand what is not available and expensive Therefore practical purposes of our research of seed physiology was to increase the seed germination percent in a available, basically wild Sida population. In the first stage of our experiments we examined two factors relating to seed germination percent and seed germination power during our research: the influence of hot water treatment and the effect of exogenous or endogenous infection of seed. However, in our germination tests, utilizing scarified seeds with hot water (65 oC, 80 oC, 90 oC), from 29,3% to 46% germinated from those samples which were collected from the population of Sida hermaphrodita in Debrecen. The average germination for all season was 5–10% without treatment and rinsed using hot water up to almost 50%. When physically scarified used, the oldest seeds showed the best germination (46%) after the hot water operation in spite of the previous studies. We discovered that apparently there are close relationship between the seed fresh weight or water uptake capability and the percentage of infection. Following these recognition we modified our technique,in such a way that we fractionated the seeds based on their fresh weight/or relative density before we carried out the treatment. When we filtered the floating seeds on the surface of water, the hot water treatment was performed considerably better on the sunk seeds after separation. Therefore, by this special priming process we were able to reach 80% germination capacity of Virgina mallow seeds under laboratory conditions (26 oC without illumination).
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Economic Assessment of Biodiesel Production for Hungarian Farmers
72-76Views:242Utilisation of oil of plant origin as a fuel is gaining acceptance in the European Union and elsewhere. Besides environmental protection, energy saving, and decreasing over-production of food. Additionally, the subsidisation of farmers and the development of rural sub-regions also contribute to its spread. This study specifically focuses on the direct effects biodiesel's raw materials and final products are now having on farmers, while reviewing and quantifying these effects. I have purposely restricted my analysis to these two elements of the biodiesel chain.
The biodiesel chain seems to be a great method for improving the economic and social position of participant farmers in many ways. Presently, the profitability of raw materials’ production looks to be the crucal point in the chain, and could be strengthened best with intensive, habitat-specific agrotechnic. It would only be possible to reach a favourable profit margin for farmers if yields reach unrealistic averages or if there is a significant hike of the 2000 producer’s price in the oil plant branch.
The main attraction of sunflower- and oilseed rape production lies in the stabilization of market conditions, which is not only gong to appear in oil plant branch but – thanks to the reduction of outputs – also in the cereal branches. Better economic safety for farmers may play a role at least on the same level as in plant production, which involves more risks than profit maximalization.
The reduction of the prime cost of biodiesel could be possible through the direct combustion of the whole oilseed plant or its residues or electricity production using them. Whereas energy demand for biodiesel production is low (appr. 5%) but it needs subsidization and the prices of natural gas and electrical energy presently look favourable in Hungary. Additionally harvesting and baling of the residues is technically problematic, which is why their use may seem to be reasonable just over the middle or long term. Another possible factor of cost reduction could be the centralization of some partial operations, which needs serious financial resources to reduce amortization cost per product, provided there be several biodiesel projects near each other during establishment. Creation and operation of a logistical system could also be a good method for improving the viability of the biodiesel chain, in order to optimize transport schedule and distances. However there are also some organizational difficulties in this case. -
The possibilities and limitations of organic fruit production
41-45Views:207In this review, direct and indirect technological elements of organic production are discussed. Today, there is a growing interest in production prepared without chemicals. We discuss the following issues: site selection, soil, rootstock and cultivar requirements, plant material, planting distances, crown formation, phytotechical operation, irrigation, soil tillage, soil covering and muchning, nutrition supply. Separate section deals with methods of plant protection.
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The role of self regulation and market mechanisms in tertiary education
91-97Views:233The social functions of tertiary education have gone through considerable changes with the transformation of economic environment in the more than two past decades. In the decade after the political transformation the number of students in the tertiary education increased more than threefold. Personal interests, social needs and the demands of the society lay different claims to the performance of this sector. The needs for structural transformation of the tertiary education system are connected with the development of social and economic processes. The changes of legal regulations determining the operation of the sector are induced by these factors, which refer to the autonomic characters of the public participants. Tertiary education possesses a specific market environment each of whose characters – both the supply and demand sides – strive for the enforcement of self-regulatory mechanisms.
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A new model for predicting carbon storage dynamics and emissions related to the waste management of wood products: introduction of the HWP-RIAL model
75-81Views:393The ability of wood products to store carbon allows for their significant contribution to the climate mitigation efforts and the emission reduction commitments set by the EU. In order to optimise the carbon storage capacity of wood products, it is important to take climate mitigation aspects into consideration as much as possible during their production, use and waste management. The aim of this study was to quantify the effects of product development, recycling, and waste management technologies on carbon storage and emissions. In the frame of the ForestLab project, a new model and decision support tool was developed, which is able to predict the duration of carbon storage of wood products and the evolution of emissions from them. The developed HWP-RIAL model (Harvested Wood Product Recycling, Incineration And Landfill model) uses the methodology of the Intergovernmental Panel on Climate Change (IPCC) to calculate emissions, which is also used in the National Greenhouse Gas Inventory report. It combines the IPCC waste model with equations describing the carbon storage and emissions of wood products, and the model is also supplemented with a self-developed recycling and waste routing module. This paper provides insight into the operation of the model by following the life cycle of 200,000 m3 particle board.
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Upgrading breeding value estimation in beef cattle
451-458Views:393This paper gives a summary of the possibility for applying genomic information for breeding value estimation in beef cattle breeding. This process is called genomic prediction and is now widely used in dairy cattle globally as well as in some beef and sheep populations. The advantage of genomic prediction is a more accurate estimate of the genetic merit of an individual at a young age thereby facilitating greater annual genetic gain, predominantly through shorter generation intervals. Genomic predictions are more advantageous for sex-linked (e.g., milk yield), low heritability (e.g., fertility) and difficult-to-measure (e.g., feed intake) traits. The larger the reference population, on average, the more accurate the genomic predictions; additionally, the closer genetically the reference population is to the candidate population, the greater the accuracy of genomic predictions. Research is continuing on strategies to generate accurate genomic predictions using a reference population consisting of multiple breeds (and crossbred). Retrospective analysis of real-life data where genomic predictions have been operation for several years clearly shows a benefit of this technology.
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The Development of a Plot Fertilizer and Distributor, Analyses of How it Works
35-38Views:207stribution of the different types of fertilizers is essential. In my study, I recommend a solution for the mechanization of fertilizer distribution on probe parcels. I have designed and constructed a new plot fertilizer distributor. This machine of moderate price can be controlled easily; it provides accurate distribution and versatility. In my paper I give an outline of its basic principles of operation.
The spreading pattern of the complete plot fertilizer distributor was investigated on the top of a test-desk. I constructed a test-desk, which has 16 collecting trays in transversal direction and 1o collecting trays in longitudinal direction. I developed a new method for data interpretation. A map of distribution was designed to process the data of the measured 16o trays. In the distributor, a map precisely traced the pattern of granule distribution and the amount of fertilizer as well. After this, I defined the transversal and longitudinal coefficient of variations for spreading. On the basis of my investigations I can conclude that the plot fertilizer distributor has excellent, even spreading (longitudinal and transversal) patterns. -
Situation of small and middle sized enterprises in Northern Great Plain Region
69-72Views:244Most of the enterprises operating in Hungary belong to the group of small and medium enterprises (SMEs) which means that their total number of staff is less than 250. The aim of the study is to examine SMEs operating within the North Great Plain region. It provides a short summary of the general characteristics of the region, the situation and significance of SMEs based on the data 2009 and it also clarifies the relevant definitions. The data shows that the enterprise type that is most characteristic in the the region is joint venture (the most popular type is Ltd). It can be laid down as a fact that the number of micro and sole entrepreneurs is also significant in the area. It is also clear that the majority of small enterprises deals
with commerce, while most of the medium enterprises are involved in industry (processing industry). As a continuation of the examination, size of investments, influx of foreign capital, ratio of employed people and grant opportunities are also to be evaluated since these factors influence the operation of enterprises as well. -
Agri-environmental subsidies and the National Rural Development Plan
52-59Views:210The financing of agri-environmental target programs which is a prominent area in the EU became possible during the implementation and successful operation of the National Agricultural Environment Protection Program (NAPP) launched in 2002. Through this program we gained experience in the field agri-environmental measures which are financed from the Guidance Section of European Agricultural and Guarantee Fund in the European Union. The agri-environmental measures which are included in the National Rural Development Plan (NRDP) were implemented in Hungary in the fall of 2004 when the farmers handed in their application after the publishing of the related law. The NAPP financing is still active, but not significant since most farmers have chosen NRDP measures.
We are examining the experience of the above programs after studying some theoretical aspects of the agricultural economics and the EU laws. We try to analyse the most important experiences of NAPP including the legal background, news opportunities yielded by target programs, the financing, organisation, and institutional background. We will present the results taking into consideration the data of the winning applicants. -
Tendencies of various brewery operation parameters
69-74Views:460Beer is a very popular beverage which is the result of complex processes. Its quality and parameters are the outcomes of transformation of components from raw material. We tried to find out during our research how the parameters – the total polyphenol content, the colour and the total sugar content – of our self-brewed beers change during the brewing.
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Regional interactions of bioenergy utilization
159-162Views:163The backwardness of the rural areas compared to the cities poses a problem all over Europe. In Hungary, a relatively small size of the population lives in the capital, more than 80% of Hungarians live in rural cities or villages. The tension between the countryside and the cities is rather intensified and the symbiotic correlation would need to be restored. Many people migrate from the countryside, especially young adults, as they have no opportunities to find a job in their hometowns. This phenomenon poses big risks because getting a job is usually difficult everywhere and because fitting into a new environment always involves a lot of difficulties.
Non-renewable energies are restricted and they will not be accessible after reaching a certain limit. People’s everyday activities and the functioning of the economy presuppose the availability of the necessary amount of energy. In the future, a solution that provides the longterm stability of energy for the world will become increasingly necessary. There is a huge potential in bioenergy, more specifically in biomass. The building of biomass plants and putting them into operation creates jobs in the rural spatial environments: a locally available resource that can help in creating the energy safety of the country and the reduction of the dependence on import. The production of energy crops or the crops whose purpose of use is energy could help in strengthening the multifunctional character of agriculture and it can represent a source of income for those living off agriculture under the current uncertain conditions.
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Self Pollination and Fruit Quality-Comparative Research of Sweet Cherry Cultivars
295-299Views:302In fruit production – among stone fruits – sweet cherry is considered to have great promise, but species of sweet cherry need improvement. Cherry plantations are advanced in years, therefore putting into operation high productivity plantations is an important field of research. Through clonal selection and cross-breeding, several new cherry species were created in the recent past in Hungary. Spread of these species is also important. In our factorial cherry production, we use high trunk trees and trees with large crowns. Intensive plantations are very few in number.
Our goal is to study the morphological and physiological properties of new sweet cherry cultivars. The most important aim is to combine the productive area of foliage and the fruit quality. The present study shows the self pollination, fruit setting and fruit quality parameters. -
Interpretation of rurality and the situation of land use in Hungary
79-85Views:511The summarizing data collection of our study has been carried out in the scope of the FP7-REGPOT-2010-1 ’UD_AGR_REPO’ project as a part of the cooperation with the University of Lincoln. The University of Lincoln is an important partner of the project, the knowledge transfer activities that have been carried jointly with them are multilateral. One of the most important cooperation areas is the analysis of rural areas, rurality itself, determination of breakout points, exploration of alternative income sources, diversification possibilities. Some part of the work of the University of Lincoln on the field of rural development is based on the assessment and documentation global similarities and differences of rural areas. Present study also contributes to that work, it has been prepared on the request of the University of Lincoln with the aim of providing insight into the special political and economic changes/processes that took place in Hungary, and through them into the structure and operation of the unique Hungarian rural areas.
The study first positions the definition of rurality and rural areas into context on the basis of official EU and Hungarian legal classification. Then it covers the important agricultural nature of Hungary, which significantly determines the possibilities and properties of Hungarian rural areas. The further description of rural areas is completed by some historical summary, the introduction of ownership changes, detailed description of employment and income conditions and finally by the listing of breakout points of rural areas as a conclusion.
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Yield and crown structure characteristics in a red oak (Quercus rubra L.) stand: Case study
49-53Views:380The paper provides the results of a detailed analysis of timber volume and several important crown variables of red oak (Quercus rubra L.) based on an experimental plot in eastern Hungary. At the age 32 years the crop trees belonged to different height classes. If the volume of the mean tree from height class I was considered as 100%, the volume of the mean tree of class II was 59%, and the mean tree of class III was only 36%. It appeared that there was a significant correlation between crown indices and yield. For this reason, diameter at breast height showed a positive linear correlation with crown diameter (R2= 0.6211). Additionally, there was also positive linear relationship between crown diameter and volume (R2= 0.6908). The variation of crown indices is height even within the same stand and indicates the importance of following a selective thinning operation method.
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Post-control of agricultural subsidies provided by EU
31-35Views:231The greatest part of the incomes (nearly fifty percent) of the European Union is spend on the agriculture and the agricultural policy is the most complex field among the common policies. In Hungary the payments from Guarantee Section of EAGGF are carried out by one Paying Agency (Agricultural and Rural Development Agency), the post audit of payments are carried out by Investigation Network of Hungarian Customs and Finance Guard on the base of Council Regulation No. 4045/89. A full co-operation of the business operators is expected during the audit, which means the presentation of the complete accounting file related to subsidies. To avoid declarations on irregularities during the audit and the following order on repayment of the subsidy, all requirements of gaining subsidies have to be kept. The state authorities, in present case the customs authority should pay special attention to the risk analysis activity, and its harmonising with the proposals and guidelines of the Commission. Getting acquainted and using in practice the actual requirements and proposals of the Commission’s guidelines is expected at all levels of the control service of the HCFG, but primarily the Special Service has to continue its present practice in this field. The measures mentioned above, respectively the effective period taken under analysis teens from the date of accession until June 2005.
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Examination of different grain hardness varieties of the grinding technology properties of wheat
423-435Views:349In the mill industry, the purpose of the grinding technology is to separate wheat endospermium and shell and to recover grists. The most important and the highest energy requirement operation is shredding. Flour quantity and quality produced from wheat depends on the variety of wheat that will be shredded, the type of grinding equipment and the condition used before the grinding. For this reason, during my experiments, I ground two grain structured varieties of wheat in laboratory conditions using a disk grinder, stone grinder and roll grinder in air-dry and conditioned states. We measured the equipment’s performance and the produced grist’s particle size distribution, followed by the calculation of the energy requirements of the grinders. In the grinding experiments we compared the ash contents of the different particle sized grist’s fractions to map the wheat’s particular properties.
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Ecological Factors in Settlement Marketing Projection for Balmazujvaros
9-14Views:190Marketing is a crucial tool for regional and local governments, and should be better employed before Hungary joins the European Union.
In my article I refer to the five-step process of environmental and situational analyses indispensable for a strategic plan, which serves as the basis for a marketing concept for a settlement. Furthermore, I present the necessity of the macro, mezo and local levels of environmental analyses. This part of my article is aimed at clarifying the notion of ecological marketing. My objective is to discuss its relation to settlement marketing.
The second part of my article investigated the emergence of ecological factors in settlement marketing, in its process, using the example of Balmazújváros. I presented the correlation between Balmazújváros and Hortobágy National Park, from which I investigated primarily important areas focusing on the protection and development of natural values.
In the course of strategic planning and the everyday operation of the town, ecological aspects have to be highlighted, and this process needs the development of the appropriate system of institutions and relationships. Now we can only see certain elements of environmental protection in the strategic settlement planning of Balmazújváros, and we seek to further enhance this process in the future. -
e-services for the farmers
11-19Views:212Nowadays the different IT tools and use of the internet have appeared almost in every sectors of the economy, so it may give several benefits and help to the agricultural producers. In this article I give a brief overview about e-government and its’ opportunities, then I give a short description of a few important governmental and specialized administration on-line services which are provided to the farmers. According to many experts using of informatics may cause essential change in the operation of the administration because of the fact that the electronic administration may evolve. Generally speaking, today the egovernment services are already an indispensable device to the reformation of the public administration, the modification of services which suits to people's demands and the creation of the more adaptable, clearer public administration. The electronic
documents are free from formal errors which is either important for clients or offices. The cases can be arranged even from home in 24 hours of the day. The spread and success of the use of electronic services depend not only on the quality of services, but the IT readiness of the target audience is also very important factor. Unfortunately the affect of e-gap is bigger in case of the farmers. -
CO2 Emission trade in the European Union and Hungary
198-203Views:628The environmental policy of the European Union focuses on decreasing emission of greenhouse gases. However there is no knowledge about the effect and the operation of the environmental economic methods which could efficiently influence this process. Therefore, practical emission trade was investigated. Recently, the commerce of AUEs started to change in Hungary, as well. Most transactions are made by a broker. Electronic commerce, which can be made with or without a broker, is spreading. The benefit of this form is that it is simple and cheap, in spite of the entrance fee of the stock exchange. This study could help to utilize carbon quotas in different types of commerce.
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Agricultural biogas plants in Eastern Hungary
79-81Views:286In the scope of the article, agricultural biogas plants which operate within the region have been analysed together with their linked livestock plants. The study attempts to describe the current condition and future opportunities of the sites. It also covers the description of energy production/use efficiency. The study contains the list of factors determining the economic operation of biogas plants. In the course of the analysis, types, amount and quality of energy produced of different raw materials have been determined within the decentralised energy production.
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Financial Analysis of Agricultural Enterprises’ Economic Results
270-279Views:135The 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. -
Spatial environment analisys of the bioenergy production and utilization
235-240Views:245The backwardness of the rural areas compared to the cities poses a problem all over Europe. Rural development and the reduction of differences between the development levels of the regions have expressed roles among the programs of the European Union. Member States are even entitled to subsidisation, they just need to manage subsidies economically. In Hungary, a relatively small amount of the population lives in the capital, more than 80% of Hungarians live in rural cities or villages. The opposition between the countryside and the cities is rather intensified and the symbiotic correlation would need to be restored. Many people migrate from the countryside, especially youngsters, as they have no opportunities to find any job. This phenomenon poses big risks because getting a job is usually difficult everywhere and because fitting into a new environment always involves a lot of difficulties. Also from the aspect of the national economy, migration from the rural areas to the cities is a problem. The state budget will face significant excess costs if someone moves from a village to the city. It could cause unpredictable consequences if people leave the villages, as the maintenance and development of the village living space will face a hopeless situation.
Non-renewable energies are restricted and they will not be accessible after reaching a certain limit. People’s everyday activities and the functioning of the economy presupposes the availabilty of the necessary amount of energy. In the future, solution that provide the longterm stability of energy for the world will become increasingly necessary. There is a huge potential in bioenergy, more specifically in biomass. The building of biomass plants and putting them into operation creates jobs in the rural spatial environments. A locally available resource that can help in creating the energy safety of the country and the reduction of the dependence on import. The production of energy crops or the crops whose purpose of use is energy could help in strengthening the multifunctional character of agriculture and it can represent a source of income for those living off of agriculture under the current uncertain conditions.