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Accounting Information Systems in the Decisions Support of Enterprises
280-286Views:41In the information society we are living in the whirl of information but this doesn’t mean that we are in full possession of information for our present decisions. We gain the information at time in insufficiently detailed another time in too detailed form, and the information were gained from different sources may be contradictory. The actors of market recognize the power of information but – as in the case of other-type resource utilization – the preparation of this information-power needs more or less investment. Greater part of the small and medium-size agricultural enterprises haven’t tool at all to gain the economical information. After the EU-connection if one of these enterprises will apply for financial support it needs supply continuous and detailed data about own activity for European Community. The main question that can exist exact data-supply without appropriate computerized background. On the other hand if an enterprise has information system it will have the market-goods on the others which don’t have such an investment.
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European Funds and the Evaluation of Their Application in the Northern Great Plain Region
191-198Views:77Presently, the process of regionalization is slowly progressing in Hungary. The regional institutional system is young and the institutional experiences are limited. The Hungarian regional development agencies are operated with a limited number of personnel and their budget is only a fraction of EU regional agencies of similar size. There is no unequivocal cooperation between regional development agencies and county development agencies. In the absence of these, the strategical objectives of the region cannot be aligned and the application of consistent development policies cannot be achieved. In the past five-six years the supports from EU Pre-Accession Funds, along with the new tools of regional development policies, have all contributed to the development of the North Great Plain Region. Phare projects – beside supporting development – have played a significant role in forming the approach of individuals who are actively involved in regional development, in promoting cooperation among cross-border and other regions, as well as in preparing the regions to accept EU structural funds. Prior to the May 1st, 2004 EU accession of Hungary, the North Great Plain Region received 24-25% in direct regional development funds in the Nineties. The support per capita in the case of TFC, TEKI and CÉDE has exceeded the national average. The North Great Plain Region has received support from investment type agricultural supports, the Employment Fund and the Touristical Directives that well exceeded the national average, from the sectoral resource funds. However, the applicants of the North Great Plain Region have received little support in the case of environmental, water management and especially road development supports. About 200 applications have been submitted for the SAPARD calls nationally, 32 of these were from the North Great Plain Region. The significance of cooperation among sub-regions is demonstrated by the fact that, except for 15 settlements in Szabolcs-Szatmár-Bereg county, all have submitted an application. The efforts of inhabitants is highlighted by the high number of submitted applications, as well as by the significant degree of own contribution. Still, the GDP of the North Great Plain Region has not increased, the rate and tendency of unemployment does not sufficiently reflect the positive effect of supports. The Regional Development Directive has provided support for the development of many small- and medium size enterprises, but their effect did not ensure a sustained economic growth.
The greatest difficulty is that the number of dedicated professionals who are skilled in regional politics and regional development is few. However, advantages of our EU accession can only be exploited if a group of highly skilled professionals is provided on local, county, regional and national level as well. Thus, we need a group of professionals who are informed about the European Union, the EU support forms and most of all about the operation of Structural Funds and Cohesion Funds to establish the suitable institutional background for professionally handling the funds obtained from the EU, to prepare the professional documents to access the funds and to generate development projects to efficiently use the funds as well as establishing connections with the institutions of the EU. Appropriate share from funds coming from the EU is only possible if the country, certain regions, counties and sub-regions can achieve rapid results in the areas listed above. -
Effect of fish feed containing two Chinese herbal extracts (Ganodema Iucidum and Lonicera japonica) on the non-specific immune system of Nile tilapia, Oreochromis niloticus (preliminary results)
9-14Views:120The effect of two Chinese herbs (Ganoderma lucidum and Lonicera japonica) on non-specific immune response of tilapia was examined. In addition to the control (no herbs), three diet variations were used. These contained 1.0% of Lonicera, 1.0% of Ganoderma and a mixture of Ganoderma (0.5%) and Lonicera (0.5%). The respiratory burst and phagocytic activity of blood leukocytes were monitored. Three weeks after feeding, the fish were infected with Aeromonas hydrophila. The results of this study showed that feeding tilapia with Ganoderma and Lonicera alone or in combination enhanced the phagocytosis of blood leukocytes, but not the respiratory burst activity. Both herbs, when used alone or in combination, reduced mortality after challenge with A. hydrophila. The highest mortality was observed in the control fish – 56.66%, and fish fed with Lonicera extract – 43.33% while 30% of fish died in the group fed with Ganoderma and the lowest mortality (20%) was observed when the fish were fed with a combination of the two herbs. It can be concluded that the herb extracts added to this diet act as immuno-stimulants and appear to improve the immune response and disease resistance of tilapia.
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Reduction of ragweed pollution in industrial utilization system
69-72Views:78In Hungary 6.2 billion hectares are used for agricultural and from this area 5.0 billion are polluted by ragweed. In addition, the export of agricultural products will be threatened because of their pollution. Ragweed results also problems in human medicine because of its pollen allergy. More than 30% of the habitants are affected directly or indirect by allergyc diseases. On an annual basis nearly 60 billion HUF is spent on defense against ragweed. From this budget 30 billion HUF comes from the damage of the agriculture and other 30 billion for the cost of the therapy and health insurance. To solve the problems caused by ragweed needs new ideas. The proposals are the gathering and comprehensive utilization. A leap forward, from the ragweed new, market–orientated product should be developed.
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Agricultural aspects in river basin management plans
149-152Views:95In the European Region agriculture is the second largest water user after power industry cooling water use. As part of the implementation of Water Framework Directive EU Member States prepared their river basin management plans by the end of 2009 or first half of 2010, In these plans impacts of agriculture on water bodies have received attention. The detailed information elaborated in the plans by countries and river basin districts were uploaded into the WFD section of the WISE system. This database provides opportunity for multi-criteria analysis for different water types. The paper discusses the effects of agriculture on hydromorphological pressures and impacts affecting surface water bodies. It was pointed out that among the pressures affecting European surface water bodies the hydromorphological and diffuse pressures represent the highest ratios (Figure 1). Within the hydromorphological pressures affecting classified surface water bodies the ratio of pressures related to agricultural activities is low,
it does not exceed 1% at European level. In case of Hungary the agriculture related river management pressures effect about 80% of the surface water bodies, which is much higher than the corresponding European average. The agricultural water abstractions affect about 10% of the Hungarian surface water bodies (Figures 2 and 3). The river and lake water bodies are impacted in significant ratio by nutrient enrichments and organic material enrichments, while in case of river water bodies the impact of organic material enrichments is also significant (Figures 4 and 5). -
The effects of fertilization on the protein related properties of winter wheat
67-69Views:129The yield and quality of wheat are mainly determined by the plant production system, thus we studied the effect of mineral fertilization.
The field trials were set up in 1983 at the Látókép Research Institute of the University of Debrecen. We examined effect of different Nfertilizer doses (60 kg ha-1 N/P/K, 120 kg ha-1 N/P/K) on Lupus, Mv Toldi and GK Csillag's protein properties in 2012. During the tests, three quality parameters were determined: wet gluten content (%), wet gluten spread (mm/h) and gluten index (%). In the experiment the effect of different doses of N-fertilizers significantly influenced by the wet gluten content and gluten index of Lupus.
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Tending operation model for red oak stands
133-136Views:176Red oak (Quercus rubra L.) is our most important exotic oak species, that possesses growing culture with almost one hundred years in our country. Plantation character of red oak growing predominates principally by applied regeneration method (mostly artificial), regular planting space, applying defined method and planting space regulation system. Forest tending model for red oak, that considered stopgap in the native literature is intended to serving the latter. Especially important equation in the viewpoint of stand growing, that describes relationship of stem number (N, in hectare) and diameter at breast height (D1.3 in cm) is: N=e9.80220-1.12607lnD1.3.
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Accuracy of Location Identification by GPS and Possibilities for its Application in Agriculture
157-160Views:86A description of the design and operating principle of the GPS system and the explanation of key terms of telemetric and chronometric measurements is followed by several examples characteristic of the results of factors which may influence accuracy of the identification of geographic location by satellites. In addition, results of accuracy testing of absolute GPS measurements and improvements of accuracy experienced and attributable to the alteration of the periods used for establishing average values are highlighted. Furthermore, we examined certain practical possibilities for the use of GPS systems in agriculture, emphasizing the advantages hidden in the use of GIS-GPS integration, crop mapping, soil maps and gross produce maps, in the application of the VRT (Variable Rate Technology) and in combinations of the same.
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Investigation of genetic diversity in irradiated maize lines and its relation to hybrid performance
20-26Views:196Knowledge of genetic diversity among available parental lines is fundamental for successful hybrid maize breeding. The aims of this study were to estimate (1) genetic similarity (GS) and genetic distance (GD) (based on Jaccard index) in four maize inbreed lines; (2) to classify the lines according to their GD and GS; (3) to determine hybrid performance based on GD and heterosis for yield ability in 4x4 full diallel system. We used morphological description and AFLP (amplified fragment length polymorphisms) for estimation genetic polymorphism in four maize inbred lines. We estimated the applicability of genetic similarity in SC and reciproc hybrids for prediction of their performance.
Three primer combinations were used to obtain AFLP markers, producing 207 bands, 70 of whit were polimorphic. The dendogram based on genetic similarities (GS) and genetic distance (GD) and morphological description separated four inbred lines into well-defined groups. Morphological description just with AFLP analysis showed reliable results. In view of genetic distance, the UDL 1 line and their linear and reciprocal crosses showed significant heterosis effect, which was confirmed by heterosis calculation based on grain yield. -
Hungarian total foreign trade after the change of regime
145-154Views:76Hungary’s total foreign trade has changed a lot since the change of regime. Several factors played a role in this process. The collapse of COMECOM, set of the world economy, WTOagreement, Agreement of Accession and CEFTA-agreement and accession to the EU affected this situation. After the change of regime Hungary had to react rapidly to these new events: one of the most goals was to find new markets. Hungary’s total foreign trade balance is negative but this deficit has declined after EUaccession. The foreign trade in agriculture has realised positive balance for a long time. This balance is declining after 2004, in spite of that the agricultural export grows, but the import grows more dynamically.
Share of the Visegrad countries – join at the same time to the European Union as Hungary – from Hungarian agriculture exports gets higher, especially in the case of Poland.
Hungary’s trading partners of exports and imports are stabile and they come from old Member States. One hand is positive, but the other hand is not acceptable. It is important to get markets, because we strongly depend on Europe.
The situation of Hungary’s external trade is determined by the future of CAP and WTO Doha Round (reducing of agricultural customs, ceasing of export subvention system and etc.).
Hungary can keep in competition, if it extends its competitiveness, diminishes of costs, and improves of quality, logistic and marketing. -
Growth regulators influence on stability of shoots and ascorbic acid content at cadmium and nickel joint action
9-12Views:118It is shown that for a maize the most effective protector of cadmium and nickel influence was zeastimulin, for a pea – agrostimulin.A protective function of emistim C for both cultures was insignificant. It is set that zeastimulin is influential in the increased metals absorption of a root system, however substantially (on 15% for a nickel and twice for a cadmium) reduces their translocation to above-ground part of plants. Previous treatment of pea seed by agristimulin also intensified the accumulation of nickel roots on 60% and did not influence on cadmium absorption and toxicants translocation to tissues of assimilatory organs. The protector role of growth regulators to cadmium and nickel joint influence shows up in the increase of ascorbic acid maintenance in the roots cells of both species to 34%, where as in leaves – at a maize resulted in the lowering of vitamin С amount (on 28%), but at a pea – increase on 20%.
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Economic Assessment of Biodiesel Production for Hungarian Farmers
72-76Views:77Utilisation 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. -
Economic questions of precision maize production on chernozem soil
293-296Views:127It is one of the main topical objective to establish the conditions of sustainable farming. The sustainable development in crop production also calls for the harmony of satisfying human needs and providing the protection of environmental and natural resources; therefore, the maximum consideratio of production site endowments, the common implementation of production needs and environmental protection aims, the minimum load on the environment and economicalness. Precision farmin encompasses the farming method which is adjusted to the given production site, the changing technology in a given plot, the integrated crop protection, cutting edge technologies, remote sensing, GIS, geostatistics, the change
of the mechanisation of crop production, and the application of information technology novelties in crop production. Modern technology increases efficiency and reduces costs. The efficiency of crop production increases by reducing losses and the farmer has access to a better decision support information technology system. In addition, we consider it necessary to examine the two currently most important economic issues: “is it worth it?” and “how much does it cost?”. During the analysis of agricultural technologies, we used the precision crop production experiment database of KITE Zrt. and the Institute for Land Utilisation, Regional Development and Technology of the Centre for Agricultural and Applied Economic Sciences of the University of Debrecen.
During our analytical work, we examined three technological alternatives on two soil types (chernozem and meadow). The first technology is the currently used autumn ploughing cultivation. We extended our analyses to the economic evaluation of satellite navigationassisted ploughing and strip till systems which prefer moisture saving. On chernozem soil, of the satellite-based technological alternatives, the autumn ploughing cultivation provided higher income than strip till. In years with average precipitation supply, we recommend the precision autumn ploughing technological alternative on chernozem soils in the future. On meadow soil, the strip till cultivation technology has more favourable economical results than the autumn ploughing. On soils with high plasticity – considering the high time and energy demand of cultivation and the short amoung of time available for cultivation – we recommend to use strip till technologies. -
Daily behaviour of Hungarian Grey Cattle under range grazing conditions
45-48Views:169Cattle behaviour on rangeland depends on external factors, such as grass allowance and quality, temperature, net solar radiation, distance from water-source, wind speed and direction, air pressure changes and the applied breeding technology. Our research is based on previous empirical observations and modern methods to analyze the behaviour of the Hungarian Grey Cattle. Today it is crucial to use cost-effective solutions in modern beef cattle farming therefore we introduce a cost-efficient method to study and follow cattle herds. We are studying relation between traveled daily distance and air pressure. The various weather fronts influence behavioural characteristics and traveled daily distance. According to our hypothesis, the pressure-change and the wind direction has significant effect on cattle activity on pasture. As the different air masses alter the barometric conditions and unbalance the neuroendocrine system, indirectly cause relaxed or agitated behaviour
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The effects of the nanoselenium supplementation to the production parameters and the selenium retention of the red drum (Sciaenops ocellatus)
43-48Views:246The selenium is an essential trace element with antioxidant effect, constituent of many enzymes, natural component of the body of the animals. The addition to the fish feed as micro element supplementation is generally accepted. Numerous animal experiments veryfied, that the antioxidant effect of the nanoselenium is higher than other selenium forms. But no much information is available of the usuage at fish.
In the experiment were investigated the effects of the nanoselenium supplementation of a commercial fish feed were investigated to the production parameters and the body tissue composition. The correlation between the accumulated selenium content of the body and the treatment, and the feed conversation was also statistically analyzed beside the production parameters. Furthermore we were curious, if can be toxic the nanoselenium in higher doses.
The experimental stock was placed into 12 plastic tanks (each 70 l water vol.) in a recirculation system for larval rearing. The salinity and the water temperature was constant during the 8 week long experiment. The feeding was ad libitum, 4 times a day. Beside the control five (1, 1.5, 2.5, 5.5, 10.5 mg Se kg-1) duplicated treatment were set.
According to the results, from the production parameters only at the value of FCR and the survival was found significant difference (p<0.05) between the groups. However strong correlation (r=0.752–0.780, p<0.01) was determined between the treatment and the accumulated selenium levels. To analyzed the free fatty acid contentof the fish, we realized, that the selenium uptake significanly enhanced this level at all treatments. The greatest change was found in case of the type n-3 fatty acids.
Established by the results, the higher intake than 0.5 mg Se kg-1 was not changed significantly the production parameters, nevertheless to increase the selenium content of commercial feeds to 1.5 mg Se kg-1 could be rewarding on the rearing of red drum.
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Investigation of the effect of allithiamine-enriched feed on the poultry gut microbiome composition and resistome
149-155Views:93Over the past 20–25 years, the poultry industry has evolved into a specific protein production system. However, the stress resulting from intensive rearing practices has led to numerous negative consequences, making the optimisation of livestock gut microbiome composition crucial for mitigating these effects. Advancements in modern molecular biology methods have brought attention to the impacts of nutrients on gut microbiota. In our study, we extensively investigated the changes induced by feed formulations rich in phytonutrients on the gastrointestinal microbiota of livestock using targeted 16S rRNA amplicon sequencing. Our objective is to examine how the developed feed prototype affects the composition of core microbiomes in raised poultry, community diversity, and the resilience of complex microbial networks. We seek correlations between biological livestock and environmental samples to identify which community constituents, in what proportions and occurrences, may play a role in the development of specific diseases. Based on our measurement results, it can be asserted that allithiamine positively modulated "beneficial" community constituents. Beyond the impact of allithiamine-enriched feed rich in phytonutrients, the composition of the microbial community in the poultry gastrointestinal tract is significantly influenced by the age of the birds. Furthermore, due to the presence of multi-drug-resistant pathogens in environmental samples from livestock facilities, appropriate transmission risk management measures are of paramount importance.
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Effects of agrotechnical factors on the quality and quantity of yield in winter wheat production
69-75Views:153The present study was conducted to determine the effect of basic agrotechnical factors on the yield and quality of winter wheat. Two experiments were set in 2017/2018 growing season, where we studied the influence of different forecrops, fertilizing treatments and cultivars. 204 samples were measured with Single Kernel Characterization System and NIR grain analyser to determine protein (NIR-P), wet gluten (NIR-WG), Hardness Index (HI), kernel weight (KW) and kernel diameter (KD). Fertilizing had a significant effect on yield, KW, HI, NIR-P and NIR-WG, except KD. N90PK dosage was enough to realize yield potential for 6 out of 9 cultivars, but considering protein content N150PK dosage was needed. The forecrop had no significant influence on yield, KW, KD or HI, however sweet corn as previous crop had significant improving effect on NIR-P and NIR-WG compared to sunflower as forecrop. According to our data of correlation analysis, no negative relationship was found between yield and NIR-P, however HI was in medium positive correlation with NIR-P. The variety Vyckor had the highest yield, but in quality aspect, the highest NIR-P and NIR-WG values belonged to KG Kunhalom variety.
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Violation prooxidative-antioxidant stability at maize shoots at different level of accumulation of cadmium and nickel
89-94Views:68Joint influence of cadmium and nickel was investigated on the feature of their accumulation by the vegetative organs of 10-days' old maize shoots. It was established that most intensively noted metals are taken in by the roots of shoots in the first 7 hours stressing influencing, while in leaves they appear only after a 7-hour long exposition. It was stated that the absorption process of the noted metals by a root system is carried by two-phase character. The indexes of inner-tissue contamination are calculated. Activating by the cadmium and nickel ions of lipid peroxidation as marker of the stressing influencing, and also was shown the proper increase of intensity of functioning of ascorbate peroxidase as the antioxidant enzyme protection of cell.
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A study of social and economic influences of universities in the Derecske-Létavértes subregion
153-157Views:106Businesses operating in the region – adopting to local conditions – mostly pursue agricultural activities. Their R+D activity is rather moderate and largely focuses on development, moreover, the range of innovative businesses is relatively significant, which businesses – before long – will become potential partners for institutions of higher education (especially for Debrecen University).
Social impacts of universities are notable on the person’s status in the labour market. Our study of the Derecske-Létavértes region shows that those with a university degree have an advantageous position in the labour market, compared to the sample of youth aged between 16 and 35. Knowledge obtained at college and other skills greatly help the young to find employment.
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Examining the operational aspects of a composting plan using Bartee’s method
97-100Views:147This study aims to provide knowledge about a problem-solving system and its basic components. Along the directions, it is easier to delineate the main characteristics which help Bartee’s model, the problem-solving space to come alive. I fitted the compost heap’s questions of establishing and operating into Bartee’s model.
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Methods for detention of lipid rancidity
117-120Views:242There are various methods available for measurement of lipid oxidation in foods.Changes in chemical, physical, or organoleptic properties of fats and oils during oxidation may be monitored to assess the extent of lipid oxidation. However, there is no uniform and standard method for detecting all oxidative changes in all food systems. The available methods to monitor lipid oxidation in foods and biological systems may be divided into two groups. The first group measures primary oxidative changes and the second determines secondary changes that occur in each system.
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75 years of the chestnut blight fungus Cryphonectria parasitica (Murr.) Barr in Europe
82-85Views:198The chestnut blight fungus Cryphonectria parasitica is a native pathogen in East Asia and has been introduced into North America and Europe. Historical records and population genetic studies revealed at least three major introduction events from Asia into Europe.
Nowadays, chestnut blight is present in almost the entire distribution range of European chestnut, i.e. from the Iberian Peninsula to the Caucasus. The C. parasitica population in most countries has been studied in respect to the diversity of vegetative compatibility (vc) types and the occurrence of hypovirulence. The vc type diversity of the different populations varied considerably. Typically, a high diversity of vc types has been found in areas with a long history of chestnut blight and where sexual recombination between divergent genotypes commonly has occurred. On the other hand, newly established populations often showed a low diversity with only one, or a few vc types present.
Hypovirulence, i.e. the occurrence of C. parasitica isolates infected by Cryphonectria hypovirus 1 has been found widespread in Europe. Natural dissemination and active biological control applications have lead to a high prevalence of the hypovirus and to the recovery of many chestnut stands. Virulent cankers became hypovirus-infected within a short time and ceased expansion. There is concern that the diversity of vegetative compatibility types could increase in Europe through sexual reproduction between C. parasitica genotypes originating from different introductions. A higher level of vegetative incompatibility would not only hamper hypovirus spread within a population but could also select for lower virulence in CHV-1 and subsequently lead to an erosion of biological control. Recent studies, however, indicate that the vc type barriers are not so restrictive than previously assumed and that so far no evidence for an erosion of biological control system in high diversity populations can be observed.
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Managing risk using real options in company’s valuation
125-132Views:145The valuation of company is very important because provides information about the current value/situation of company, and through this, provide the opportunity of choosing the best company’s growth alternatives. The future strategic decisions are characterized by lack of knowledge, information, so all measures of company’s growth are closely linked with uncertainty and risk. The company’s valuation process is also related with uncertainty and risk. The risk may result both from the assessed assets and the technique used. In literature, we could find three approaches for risk management: capital budgeting based method, methods based on portfolio analysis and real options approach of risk management. Among them, the real options based methods is the most revolutionary approach for risk management. The advantages of the method, consists in the fact, that the process of establishing strategic decisions integrates the possibility of reversibility, delay and rejections, which isn’t it possible at two previous methods. The method also takes into account the total risk of company, so both the company-specific and systematic risk. In this study, I have used one of the best-known real option based method, the Black-Scholes model, for determining the option’s value. Determination of option value is based on the data of enterprise, which was tested Monte Carlo simulation. One of the basic assumptions of the Black-Scholes model is that the value of option is influenced by several factors. The sensitivity of option’s value could be carried out with so-called “Greeks”.. In the study the sensitivity analysis, was carried out with indicators Delta (Δ), Gamma (Γ) and Vega (ν). The real options based risk management determinations were performed in the R-statistics software system, and the used modules are 'fPortofio' and 'mc2d'. By using of real options method, I have calculated the average value of company capital equal with 38.79 million. By using simulation was carried out 1000 runs. The results of this show a relatively low standard deviation, small interquartile range and normal distribution. In the calculation of indicator Delta, could be concluded the value of company moves in 0.831 proportion to the price of options, the standard deviations of index is low, so the real option based method could be used with success in company’s value estimation. The Gamma index shows the enterprise value is sensitive just for large changes. The result of Vega reflects the value of option, so the company’s value volatility, which is small in this case, but this means a volatility of value. In summary, we can conclude that the call options pricing model, well suited for the determination of company’s value.
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Review of research on salt-affected soils in the Debrecen agricultural high educational institutions, with special focus on the mapping of Hortobágy
471-484Views:71The history of the research of Debrecen scholars on salt-affected soils of Hortobágy and the region is very rich and diverse.
Focusing on mapping, the following stages can be distinguished, indicating the completeness of the maps and the purpose of the performed work
− First, quantitative maps (Arany, 1926) for the utilization of the lands at 1:75,000 (Figure 1).
− Second, quantitative map (Kreybig, 1943) for the utilization of the lands at 1:25,000.
− Third, category map (Kreybig et al., 1935) testing the suitability of the classification system at :75,000.
− Fourth, partial category map (Szabolcs, 1954), showing the reasons of unsuccessful management at 1:10,000.
− Fifth, partial quantitative map (Csillag et al., 1996), showing the utility of digital sampling at 1:25,000.
− Sixth, partial quantitative map (Tamás and Lénárt, 2006), showing the capacity of multispectral remote imagery at 1:100.
− Seventh, partial quantitative map (Douaik et al., 2006), showing the usefulness of geostatistical mapping at 1:10,000.
− Eight, national quantitative maps (Pásztor et al., 2016), showing the applicability of geostatistics for administrative purposes at 1:10,000.
− Ninth, partial quantitative/category map (authors, 2019), finding the optimal methods at 1:10,000. -
Risk effects of the spread route of mycotoxins
90-95Views:127In Hungary the mycotoxin is a great problem, because there are many natural toxins in wheat and maize. These cereals can be found on
considerable proportion of the country’s sowing area, and they are deterministic food for the population. The direct human and animal
utilization of the contaminated cereals mean a serious risk in the food chain. In Hungary’s climate the soil is contaminated with pathogen
moulds, particularly Fusarium species, which increase by respective temperature and moisture content in cereals. The Fusarium can
decrease the quality of the wheat in different ways: decrease the germination capability and cause visible discoloration and appearance of
mould, reduces the dry material and nutrient content of the grain. From the toxins produced by the Fusarium genus, the trichotecene (T-2,
HT-2, deoxinivalenol, nivalenol, diacetoxyscxirpenol, Fusarenon-X) and the estrogenic zearalenon (F-2) are the most common in Hungary.
The fumonisins (FB1, FB2, FB3) first identified in 1988, relatively newly discovered, are also important. Major proportion of mycotoxins in a
healthy organization is metabolized by the enzyme system of liver and intestinal bacteria. The toxicity is reduced or even leaves off.
However, more toxic and biologically active compounds can be formed. For the reduction of mycotoxin-contamination several possibilities
are available in the case of storage, processing and feeding.