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Theoretical Basics of Internal Auditing at Public Administration Institutions
154-159Views:211In the past months, in the time of the reforms of the new millennium, the modernisation and transformation of the public sphere have been a constant issue in Hungary due to globalisation and the country’s accession to the European Union. The provision of transparency and comparability is required from each member state by the challenges of globalisation, legal harmonisation and the unification process. That is why it is essential to harmonise and adjust to one another the internal and external auditing systems of public institutions on the levels of both the institutions and sectors. The study reviews the theoretical foundations and basic principles of the public institutions’ internal auditing system, as well as it aims to provide an overall picture of the legal background of the auditing system and its changes. By including the main principles, standards and the most important regulations, the study’s informative approach aims to assist anyone interested in the further and deeper research into the subject.
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Prospects of social welfare work in Hungary and in Hajdú-Bihar county
127-130Views:280The social care has been accompanying phenomenon of mankind from ancient times. An individual's social and economic processes that affect the lives basically forced the representatives of the powers to help those in need. The concepts used in social care today (equality, solidarity, etc.) have evolved over the centuries, shaped by political ideologies of the content. This wide range of people living in today's society for granted the fact that life is present in the social care system, which is necessary for security.
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Change of soil nitrogen content in a long term fertilization experiment
39-44Views:455The most important aim of sustainable agriculture is to ensure our natural resources – such as soils – protection, which includes fertility preservation and the use of appropriate methods of cultivation.
If we want to get accurate information about the occurred changes, way and danger of changes, we should track the resupply and effect of the mineral nutrients and the removed quantity of nutrients with the harvest.
Nitrogen is an essential element for living organisms and it is present in the soil mainly in organic form. In general only a low percentage of the total nitrogen content can be used directly by plants in the soil. The mineral nitrogen is incorporate by plants into our bodies. This inorganic nitrogen is produced by the transformation of organic contents through mineralization processes and it gets into the soil by fertilization. This is how nitrogen turnover occurs when mineral forms become organic and organic forms become mineral.
The objective of this publication was to introduce – through some element s of nitrogen turnover- how changing the properties of soil in a long term fertilization experiment.
We established that the fertilization is influenced the soil pH. With the increase of fertilization levels increased the acidity of the soil, maybe it is related with the number of nitrification bacteria. The fertilization and the rotation affected to the quantity of nitrate.
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The noise monitoring system of Debrecen International Airport and requirement of appointing noise protection zones, regarding to the growing air traffic
191-194Views:287The Debrecen International Airport has been undergoing a significant transformation regarding to the growth of traffic and its composition. Considering the dwelling zone location of the airport we cannot avoid the possible noise pollution that it may cause, since its permanency, and growth of intensity, could be the reason of durable health deficiency. The airports’ noise pollution zones are determined, and classified by domestic, and international regulations, the measured data of the noise monitoring system, and the content of the air traffic regarding to the type of planes. Summoning all of these we recommend the D zone qualification of the airport, and the traffic daylight restriction referring to the S5 type of planes. We also advise to build up a more sophisticated and wider extended noise monitoring system.
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Bioreactors in Hungary
248-254Views:235The transformation and utilization of organic materials must occur with the highest degree of environmental conformity. This conformity – in accordance with the guiding principles of the European Union – will result in a new economic and systematical approach. We can establish the profitability of projects with the utilization of surplus effects which characterize multiple-product lines.
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Assessment of electrical conductivity and germinability of groundnut genotype seeds
5-10Views:675Seed quality affects crop establishment and productivity. In addition, the use of good-quality seed is an essential prerequisite for sustainable crop production including groundnuts. Assessing germinability and electrical conductivity provides early evidence of the production potential of a given crop variety or genotype. Therefore, this study assessed the germinability and electrical conductivity of seeds of three groundnut genotypes. A laboratory experiment arranged in a Completely Randomized Design (CRD), replicated three times, was conducted at the Faculty of Agriculture, Kyambogo University, in 2020. Seeds of Igola, Serenut 1, and Serenut 2 groundnut varieties were tested, and data was collected on germination percentage and electrical conductivity. Analysis of variance (ANOVA) was performed using GenStat and means were separated using the least significant difference test at a 5% probability level. Germination percentage and electrical conductivity significantly (p<0.05) differed among the groundnut varieties, with Igola recording the highest germination percentage, followed by Serenut 1, and the lowest was in Serenut 2. The highest electrical conductivity was recorded in Serenut 1 and the lowest in Igola. Since Igola had one of the lowest electrical conductivity and the highest germination percentage, it was concluded that Igola genotype retained higher quality attributes.
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Features of forming an invertebrate fauna in technogen environment (Kriviy Rig, Ukraine)
53-56Views:300The features of invertebrate fauna forming in conditions of technogen pressure (Kriviy Rig, Ukraine) were studied. The taxonomic composition, dominance structure and correlation of soil invertebrates’ functional groups in the large industrial enterprises were examined. It had been found that a small thickness of the soil layer as a habitat for ground animals causes the depletion of taxonomic composition, species richness and decrease the total number of soil invertebrates. Gastropoda molluscs in conditions of technogen pressure are the most adapted to stresses group of invertebrates.
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Analysis of show-jumping results with different measure variables
77-81Views:692The aim of this paper is to estimate heritabilities and to compare different fitted models for Hungarian Sporthorse showjumping results. Our analysis is based on the show-jumping results between 1996 and 2004. The repeatability animal model for the evaluation of the test results included the fixed effects of gender, breeder, rider, age, year of competition, type of competition, height of fence and number of starters. Variance and covariance components were estimated with VCE-5 software package. Fitting of the models were evaluated with log-likelihood values and Akaike’s information criterion (AIC). Heritability was low in all cases.
The lowest goodness-of-fit model was height of fence-error score and the best-fitting genetic model based on AIC was model using cotangent transformation. -
Studies of Expression of Peptaibol Synthetase of Trichoderma reesei
188-190Views:502Because of the potential importance of peptaibols in the biological control of plant diseases, a transgenic, a T. reesei strain carrying a tex1-promoter: goxA fusion plasmid was constructed for furthur studies. The peptaibol synthetase gene (which is highly similar to T. virens tex1) was identified in the genome sequence of T. reesei. A 900 bp 5’ upstream noncoding fragment, presumed to include the promoter region of tex1, was cloned into the pSJ3 plasmid (which contains the Aspergillus niger goxA gene encoding glucose oxidase). Finally, we transformed T. reesei with the tex1-promoter: goxA fusion containing pSJ3 plasmid.
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The online marketing possibilities and judgment of the domestic food-sector
77-84Views:380The theme of my PhD research is the online marketing possibilities and judgment of the domestic food-sector. This article is based on the important bibliography of my research theme. I show the new categorization of the tools of marketing communication. I examine the recent years’ changes of the social approach and the interactivity. Based on the meeting of the Internet I separate our ages’ generations. Furthermore I examine the transformation of consumers into users in the digital environment. I prove the changes of the Internet’s penetration and the presence of enterprises in the Internet with statistic data. I touch the tendency of information searching in online environment. I present new methods to measure the online marketing activities’ return.
Finally, I define my objectives of research based on my own experience and bibliography overview over and above I draw up my concrete future’s research which I separate seconder and primer section.
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Differences in Regional Development in the Northern Great Plain Region
170-180Views:408An important ambition of EU regional politics is the reduction of disparities. An important strategical objective of the Commission is to terminate underdevelopment and to ensure the development of the regions based on the principles of solidarity, equity and justice. The commission has dedicated forty percent of its common budget to achieve these goals. The differences in development are significantly influenced by the economic characteristics of the specific region, the quality and quantity of human resources, the accessibility of the region and factors influencing local quality of life.
The new spatial structure has been formed by the processes of the change of regime, the events of nineties and the economic renewal based onforeign capital investments parallel with crisis phenomenon. The economic, political and social consequences of the transformation have significantly transformed spatial structure and increased disparities. New disparities have formed, which strengthened due to the formation of east-west slopes and local crisis zones. The outstanding improvement of the capital resulted in great regional development differences, which can be detected when examining regional distribution of gross domestic product. The Eastern part of the country was most heavily affected by the collapse of heavy industry and agricultural mass production based on the Eastern markets.
It is of key importance for the region to strengthen regional competitiveness, which requires the application of consistent development-politics. Economic development is the most important, which can also draw the possibility of establishing welfare infrastructures. It is important to develop the processing industry, the supply networks and to ease the lack of capital it is also important to involve foreign capital. Developing agriculture plays an important role in transforming the structure of the economy. Since the conditions of the region, its traditions and long-term competitive advantages are favorable, thus can represent a greater ratio in the economy than the EU average. The modernisation of the agricultural sector can be promoted by supporting marketing, quality agricultural development and producer-retail cooperation. It is also highly important to promote development in transportation and informatics infrastructure and human resources.
In the future – based on the strength of the region – it is necessary to achieve such a consistent regional development politics, which by validating the principles of regional politics, serves the interest of utilizing regional development supports most efficiently and prevents the irreversible underdevelopment of the region and promotes fast development. -
Complex problem analysis of the Hungarian milk product chain
43-47Views:288Hungarian dairy sector went through significant changes in past two decades. The most significant changes were caused by our accession to the European Union. In Hungary milk production remarkably declined after EU accession. The size of our dairy herd has been practically reducing since the political transformation, but increasing yields per cow could compensate it in some way and for some time. However, in recent years, increasing yield per cow came to a stop and in parallel, the number of cows declined further and faster. Low prices, high production costs and tightening quality requirements ousted several producers from the market in past years. Feeding cost represents the highest rate in cost structure of production, but animal health expenditures and various losses are also significant. There are undeniably competitive disadvantages in the level of organisation and labour productivity; however competitiveness already depends on cost effectiveness in the medium run. In Hungary concentration of the dairies is relatively strong in spite of the relative high number of corporations. The dairies compete with each other and with the export market for the raw material and the better exploitation of their capacities. Applied technology of the Hungarian dairies lags behind the Western-European competitors’; in addition they have handicaps in efficiency and product innovation. Presence of chain of stores being dominant in sale of milk products does also not favour in all respects to the position of the dairies. The aforementioned retail chains are namely consumer-centric, engage in price follower conduct and weaken the position of the dairies with their private label products. As a result of increasing import of milk and milk products Hungary became a net importer in recent years. Today, disposable income still essentially determines the consumption habits of price-sensitive consumers. Loyalty for Hungarian products is not typical, consumers are open for import products being preferred by retail chains. In addition Hungarian milk and milk product consumption is about half of the Union average and it is far behind the level being necessary for healthy eating. In Hungary lack of competitiveness and vertical integration relationships and backwardness are revealing among the dairy farmers and the dairies, while chain of stores are in unprecedented “monopolistic situation”; the whole sector can be characterised by defencelessness.