Search
Search Results
-
Application of environmental accounting tools for agricultural companies
60-68Views:74Today 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. -
Marginalisation and Multifunctional Land Use in Hungary
50-61Views:74Our study prepared as a brief version of National Report in the frame of EUROLAN Programme. We deal with the interpretation of some definitions (marginalisation of land use, multifunctionality of land use, marginalisation of agriculture, multifunctionality of agriculture), with sorting and reviewing indicators of marginalisation and finally with the analysis of functions of land use. We suggested a dynamic and a static approach of marginalisation. We can explore the dynamic process by time series and the static (regional) one by cross-section analyses.
It is very hard to explain the perspective of the future of marginalisation of land and of agriculture in Hungary. The process of marginalisation seems faster in the agriculture in the coming years, but it depends on the utilisation of new possibilities given by the EU financial resources and by the Common Market. At this moment agriculture seems one of the big losers of the accession.
In the long term we should face considerable challenges in the land use. It is necessary to take into account that there is a supply market of foods and traditional fibre production world-wide. There are limited possibilities to produce and to market for example biodiesel (fuel), bioethanol, or maybe biogas. Thus the environment and landscape preservation becomes more and more real land use alternatives.
The environmental interpretation of the multifunctionality of land use: activities (functions) of environmental preservation and nature conservation in a certain area, which aim to preserve natural resources by the existing socio-economic conditions.
Preservation of rural landscapes is the task mainly for land-users, who can be commanded by legal means and can be encouraged by economic measures to carry out the above activity. In the recent past measures of „command and control” type regulation were predominant, however nowadays, especially in the developed countries, the role of economic incentives increases.
As a conclusion of our analysis we can state that as long as the main land-dependent activities (agriculture, forestry, housing, tourism, local mining) cease to be viable under an existing socio-economic structure, then it is hardly possible to sustain the rural landscape on an appropriate level by non-commodity products (such as environment preservation, cultural heritage, nature conservation, employment etc.).
1 The study was prepared in the frame of EUROLAN (EU-5 Framework Project), QLK5-CT-2002-02346, as a compiled version of the Hungarian National Report, The national project co-ordinator: Prof. Dr. Gabor Szabo.
A part of places with high ecological values coincides with the areas with unfavourable agricultural endowments and underdeveloped micro-regions. We think so that the marginalisation preserves the non-environmental-sound activities and hinders the development of multifunctional agriculture and this process can change only by joint utilisation of endogenous and exogenous resources and methods. Thus the successful programmes for agri-environmental protection and multifunctional land use can serve the moderation of negative effects of marginalisation or maybe the marginalisation process itself. -
Contradiction in the agrofinancial regulation of agricultural producers
97-107Views:71Hungary is a country of favourable conditions with agropotential, for this reason the regulations regarding agriculture is constantly the bone of legislative contention. The
purpose of this study is to present the actual agropotential contradictions concerning the agricultural producers, specifically focusing on certain problems without any detailed representation of the valid rules of law. The agrofinancial anomalies referring to agricultural producers can be found mostly in the system of the personal income tax (allowance, tax immunity), the value added tax (special agricultural legal position) as well as the social insurance.
The severity of the problem is supported by the agricultural producers’ behavioral types of paying taxes, globalisation process of these days and our place in the European Union. The resolution of the contradictions in agriculture does not lie by any means in the proper way of making the rules of the law of taxation, but in a comprehensive economic policy, which is to be waited for. -
Mitigation and adaptation measures in the hungarian rural development programme
245-250Views:59In the Hungarian Rural Development Programme (RDP) climate change adaptation is addressed through the measures in Axis 1, 2, 3 and 4. Under Axis 1 farmers can receive support for farm modernisation that will help them adapt to climate change. The processing industry will also be able to use the available resources for capital expenditure on buildings and new equipment. Axis 2 and especially the soil and water package within the agrienvironmental
measure aim to support production methods, which protect soil quality and will help adaptation to climate change. Measures of Axis 3, such as basic services for the economy and rural population, village renewal and development will provide local communities the opportunity to identify actions that can be undertaken to deal with the effects of climate change. On the other hand, the extension of forest resources contributes to climate change mitigation and enhances carbon sequestration. New methods have been elaborated to the sustainable regional water management, irrigation, water regulation, defence against internal water, and soil protection established. Water management contributes to the balance of water quantity on one side, but also to mitigating the climate change on the other. -
Food allergy, safety and analytics
323-326Views:105The food allergy is a hypersensitivity reaction against naturally occurring proteins in food. These types of disease can cause not only personal inconvenience to the patient but serious health, food safety and food analysis, social-economic problems. The only effective treatment for these illnesses is a life-long diet avoiding the allergenic foods or components of food. In the interest of the patients’ health 14 allergenic components must be labeled on the food packaging. To meet the requirement of regulation reliable and valid analytical methods are necessary which for the most allergenic foods are not available.
-
The influence of channel network silting up at Žitný Ostrov to range of interaction between surface and groundwater
23-31Views:94The movement of water resources, especially the possibilities of their regulation by interaction between surface and groundwaters are the subject matter of attention particularly during the occurrence of extreme hydrologic situation. This work presents the overview of knowledge and results which were achieved at IH SAS in this question. It can show the ways how to optimize the adjudicated processes which emerge during the requirement of emergency intervention. The solution of this task was located at the Žitný Ostrov area because this territory with their existence of channel network is suitable for studying the surface and groundwater interaction. The channel network at Žitný Ostrov was built up for drainage and also to safeguard irrigation water. The water level in the whole channel network system has an effect on groundwater level on the Žitný Ostrov and vice versa. It was been necessary to judge the impact of the channel network silting up by bed silts on the interaction between channel network and groundwater on the Žitný Ostrov. The aim was to evaluate the changes of bed silt state of Žitný Ostrov channel network and consecutively their influence on interaction processes between groundwater and surface water along the channels in the period from 1993 to present. The measurements of bed silt thickness in Žitný ostrov channel network had been started from1993, later they continued at selected profiles of three main channels – channel Gabčíkovo-Topoľníky, Chotárny channel and Komárňanský channel (for checking of the silting up variability). From 2008 the detailed field measurements of cross-section profiles aggradations along these selected three channels have been started. The objective of detailed field measurements was the determination of the silt permeability which is expressed by parameter of saturated hydraulic conductivity. This parameter was determined by two ways – as the saturated hydraulic conductivity obtained from disturbed samples of silt Kp and as the saturated hydraulic conductivity obtained from undisturbed samples of silt Kn. In the first case the granularity of silts was determined as a first step and then was computed their Kp from the empirical formulas according Bayer-Schweiger and Spacek. From undisturbed samples of silts which were extracted along the channels from top, middle and bottom layer of silts, were determined the values Kn by the laboratory falling head method. The valid values Kp on channel Gabčíkovo-Topoľníky ranged from
4,33 10-7 to 4,46.10-5 m s-1, on Chotárny channel from 5.98 10-5 to 2.14 10-6 m s-1 and on Komárňanský channel fluctuated from 1.93 10-6 – 6.09 10-5 m s-1. The valid values Kn on on channel Gabčíkovo-Topoľníky ranged from 5.21 10-8 – 4.18 10-3 m s-1 , on Chotárny channel ranged from 8.54 10-8 – 2.70 10-4 m s-1 and on Komárňanský channel fluctuated from 4.72 10-7 – 1.26 10-5 m s-1. The remarkable results were noticed by comparison of values of saturated hydraulic conductivity from disturbed and undisturbed samples Kp and Kn. On Chotárny channel the values of silt saturated hydraulic conductivity from undisturbed samples Kn approximately hundredfold decreased (from 10-6 to 10-8 m s-1). On Komárňanský channel the comparison of values Kp and Kn shown that the values Kn from undisturbed samples approximately tenfold descended against Kp.Simultaneously, the bed silts‘ impact on the groundwater recharge (saturated hydraulic conductivity of silt) was also examined. Determination of the total recharge amount was done by numerical simulation (model SKOKY) and by the so-called method of interaction formulas. These two approaches were applied at the Žitný Ostrov channel network. There were field measurements performed in monitored three main channels and adjacent to obtain correct input data. These characteristics were used for simulation and computation of total recharge along the channels. The total recharge amount was calculated for four alternatives of the surface water levels in the channel and the surroundings groundwater respectively. We chose four simplified variants with the same geological conditions in surroundings area of channels, only water levels of groundwater and in channels were modified. The results of the simulations seem to show greater impact of the silt in the case of outflow from the channels to the surroundings than the inflow into the channel from the surroundings.
-
Association analysis of TNNI1/XbaI polimorphism on carcass quality in hybrid pigs
59-62Views:148The contractile protein, which is encoded by troponin I 1 (TNNI1) gene, is located on the thin filaments of slow fibres in striated muscle. TNNI1 protein is a part of the troponin complex which plays an important role in regulation of muscle contraction by preventing actin-myosin interaction in absence of calcium. According to biological role, this gene can be potential marker for meat production related traits. The aim of this study is to define whether the previously reported gene polymorphism (EU743939:g.5174T>C) is connected with the slaughter traits measured in a standard slaughterhouse of the examined four-line European hybrid. The study included data from 404 gilts and barrows from 2 different samples. The polymorphism was detected using PCR-RFLP (Polymerase Chain Reaction-Restriction Fragment Length Polymorphism) method with XbaI restriction enzyme. In this study the allele frequencies were found as follows: C: 0.84 and 0.808; T: 0.16 and 0.192. Based on result of the present study no significant impact of polymorphisms on production parameters was found.
-
Identification of environmental costs for agricultural companies – methodological questions and problems
177-183Views:78It is the consensus in the economic literature that corporate leaders do not know accurately the magnitude of environmental costs in their firms, and this lack of information is often a barrier to making environmentally-friendly decisions. For this reason, an important task of environmental accounting is identification of these costs, and a more realistic distribution of them among the products.
In this paper, we carried out identification of costs and expenditures for Hungarian agricultural companies.
We have dealt with this theme previously, but without detailing the related methodological questions. Detailed discussion is necessary because of the novelty of the subject (environmental accounting for agricultural firms).
Therefore, we elaborate the following questions: scope of determination of environmental costs and expenditures; methods for quantifying specific items; technique for their accounting. We also attempt to confront different viewpoints in the literature. Differences in accounting found between companies investigated are also presented.
The importance of our investigation is related to the significant increase in the number of environmental statutes that concern agricultural companies (e.g. rules for waste treatment, environmental taxation, introduction of charges and fees, regulation on liquid manure). Following these regulations puts an increasingly significant burden on the companies; therefore, the quantifications of environmental cost items has a growing
importance. -
External governance and economic patriotism in European policies
35-39Views:101The 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.
-
Economic issues of crop based ethanol production for energetic uses
90-94Views:83The United States Congress passed the “Clean Air Act” in 1990, which targeted the creation and use of so-called “green fuel”. This Act came into full force on January 7, 1995. Its essence is that an oxygen rich component is added to fuel by which it burns more cleanly and harmful emissions of vehicles are reduced by 25%. This oxygen rich component is basically ethanol and its ether ETBE, made of domestically produced grains.
America’s traditional grain exporter status could be converted into a stabile income resource during production, many more valuable by-products – should this program succeed – are also produced, giving the opportunity for further utilisation either in the foods or form feeds industries, or as export products.
Ethanol or ETBE production is also important to replace fuel imports from any specific country, the additive which is necessary for producing the fuel is the imported product MTBE.
This programme therefore simultaneously assisted in environmental protection, agricultural and foreign trading issues as well as some market regulation issues. At the same time, based on grain production, it has an effect on the social strata by creating new jobs, especially in those areas which can be considered in recession due to the lack of any large-scale industrial cities.
In the future, the European Union should carry out this project and it will affect Hungary, as well. -
Microbiological quality of bulk tank raw milk from two dairy farms in Hajdú-Bihar County, Hungary
105-112Views:289Two 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.
-
Clay-pit systems fishfaunistic research in the Middle-Tisza
81-92Views:70After the regulation of the Tisza River the chance of successful fish propagation lessened. Natural spooning places in the river almost completely disappeared. The fish have to find an adequate place for their propagation in the flood plain. The period of spooning usually coincides with flooding of the river. At this time fish try to find the flooded shallow places for spooning. These parts mostly include the clay-pits beside dams, which were accidentally established during construction of the dams. At this place the fry can find the necessary food. After decreasing the flood the fingerlings and a part of the spooners are trapped inclay-pits as these latter ones are not connected with the river bed. The clay-pits usually desiccate during the summer. The trapped fish population is eaten by water birds or harvested by the local man population. This means a great loss for reproduction of some fishspecies.
Within the framework of the Regional Rehabilitation Program at Nagykörű, supported by the “WWF Hungary” and a “SAPARD project,” these clay-pits became connected with each other in a stretch of 5 km, and they were jointed to the Tisza by a collecting channel. The water level has been regulated by a flood gate so that the water enters the holes during the flood and is released later on in to the water bed.
Data on fish were collected from the Nagykörű Whole System, from the Anyita pond and some isolated wholes in Szandaszöllős in 2004 and 2005. First of all fish fry and fingerling were collected and the success of spooning at these places was examined. Fry was harvested by a 60 x 80 cm sized lifting net of 2x3 mm mesh size. In other cases nets used by anglers for catching prey fishes was also used. Data were also collected from local fishermen who participated in saving the fry and fishing of Anyita pond.
Of the several thousand caught fish specimens 28 species were identified, and among them 5 protected and 5 economically important species was found. Protected fishes were as follow: gudgeon (Gobio gobio), bitterling (Rhodeus sericeus amarus), weather fish (Misgurnus fossilis), spined loach (Cobitis elongatoides) and tubenosed goby (Proterorhinus marmoratus). Among economically important fishessamples of asp (Aspius aspius), carp (Cyprinus carpio), wels (Silurus glanis), pike (Esox lucius) and pikeperch (Sander lucioperca) were -
New challenges the establishment of district governmental offices and the regional public transport organising in Hajdú-Bihar county
87-91Views:105The re-establishment of historical district government offices in the Hungarian public administration system will ensure the availability of the provided public services on an integrated, citizen-friendly level. Reorganising of district borders and changing the district centres as well the settlement new administration services in the central cities will predictable restructure the citizens public transport attitudes. This study deals with the motivation, quantity and direction of the possible modifications on the public transport demand in Hajdú-Bihar County. The study goals to present the possible public transport organising interventions, and to find a balance between the changing demand and the regulation provided public transport instruments.