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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. -
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. -
Environmental aspects in accounting
127-131Views:145By the strengthening of the economic competition became it apparent a company can’t be valued separate, it should be examined as a complex system. In the assessment of corporate performance is increasingly emphasized the environmental performance. The relevant information of stakeholder about the environmental performance is todays an expection, For this, a management control system is needed, which provide relevant information to managers, hence facilitating the informed decision. This study highlighted, accounting systems are able to meet this demand sufficiently, the accounting means not only the usual bookkeeping, it can be interpreted as a management-controll system, which can help in the valuation of the environmental performance.
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The use of MFA indicators in the characterization of the settlement sustainability
107-116Views:68One of the key sustainability challenges for the coming decades will be to improve the management of natural resources in order to reduce current levels of anthropogenic environmental pressure and respect the biological and physical limits and the carrying capacity of the planet. The first step towards meeting this challenge is an enhancement of the understanding of the material basis of our society. In the past 15 years, scientists in several research institutes have created a fast growing field of research, a new family of different methods, named material flow analysis (MFA). These instruments have an increasing policy relevance: international organizations (UN, EU, OECD) have encouraged member states to establish MFA accounting in their statistical programmes and urged governments and economic actors to use these tools. In this paper I present selected examples to reveal how the MFA approach and derived material flow indicators can be used for the evaluation of sustainability policies at municipality level.
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Significance of risk assessment metric in audit of financial statements and reports
215-225Views:66Management and decision-support of today’s businesses require design and application of management reports based and high-end controlling systems. One of the main source of information for controlling systems is financial accounting that should be designed to support planning, controlling and monitoring systems. Financial and accounting information is essential for decision making support of organizations. Therefore
eligible assurance is needed that these information are true and fair. Internal and external financial audits as assurance qualifiers are linking to the controlling systems through assurance. Weaknesses of and threats to controlling systems shall be recovered and communicated to the management during qualifying process. Recovering of threats should be based on risk analysis, assessment. In this study I would like to present some methods and tools of risk assessment of financial reports, statements and a way on they can be further developed. -
Health factor in food consumption
125-132Views:72Consumer lifestyle and health are relevant factors to understanding consumption preferences. In the last few decades the number of lifestyle diseases has dramatically increased. The main cause for these diseases is the change in lifestyle; including a lack of attention to physical activity and good nutrition. Health and lifestyle are important factors by purchase decision process. In accordance with these, I examine the consumer behaviour toward soft drinks with special regards to healthy lifestyle and the state of health. My examinations can be considered mainly as a
qualitative research, which can serve as a basis for further analyses and research, however, the conclusions and experience gained from it are worthy of consideration. I differentiated five soft drink categories: ice tea, carbonated soft drinks, fruit juices, mineral waters, sport and energy drinks and studied the consumer behaviour toward them. The study focuses on the consumption of these and the factors influencing their purchase with special regards to lifestyle. -
Sow removal patterns in commercial breed-wean herds of Midwest, USA
9-14Views:329An observational retrospective study was done to provide up-to-date information on recent sow removal patterns from 9 breed-wean herds of Midwest USA. The study comprised of sow’s removal reasons and removal types of F1 Landrace x Yorkshire gilts entered in the herds between 1st Jan 2014 and 31st July 2016. Data was extracted from existing database on Dec 2018 and 15% of the sows were still active in the herds hence not included in the study. Descriptive statistics showed that out of the 20,009 removed sows, planned removals comprised of farrowing productivity (FP) 3,523 (17.6%) and old age (OA) 1,785 (8.9%) while unplanned removals consisted of reproductive failure (RF) 7,786 (38.9%), health problems (HP) 2,629 (13.1%), locomotion problems (LP) 1,473 (7.4%) and conformation issues (CI) 1,350 (6.8%).‘Did not conceive’ and “No heat” were observed as the main contributing factors accounting for 37.6% and 32.9% respectively for gilts & sows removed by RF.13.5% of the gilts (Parity 0) were removed from the herds before attaining their first litter of which 64.1% of their removals was due to RF. Removal type consisted of slaughter (S) 85.0%, found dead on the farm (DoF) 10.8% and euthanized (E) 4.2%. The research findings depict an upward trend of sow RF removals in the US swine herds posing a serious concern for US swine producers. Characterization and quantification of sow removals gives a revelation on the deeper intrigues about the vulnerability of the various parity in respect to common causes of RF. This helps swine producers to decisively improve on gilt replacement selection, reproductive efficiency, health and nutrition management all aimed at increasing overall swine productivity and efficiency in management. Swine farmers in the US can now focus their efforts towards curbing unnecessary RF removal within parity specifics.
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Accounting Information Systems in the Decisions Support of Enterprises
280-286Views:39In 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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Using the principles of precision animal husbandry in fishbreeding
283-287Views:180Aquaculture species such as fish, crayfish, molluscs and plats are a wide range of products, with continuously growing demand worldwide. The reasons for this is that they are cheap and easy-toraise protein sources, thus having significance in food supply especially in developing countries in tropic regions, moreover, the premium category foodstuffs in developed high income countries are also belonging to this category. World annual total production of 164 million tons (2009) are made up of two sources: 1) marine and inland fisheries landings that are stagnating for several years and 2) aquaculture which is growing dynamically with annual 6% rate between 2000–2009. The latter is accounting for nearly 45% of the total supply due to the depleting marine stocks caused by overfishing. Aquaculture is growing continuously also because the production is safe and can
be planned well.
Intensive fish production systems are the representatives of precision animal production, several types exist and widespread worldwide. The modern computerized temperate water recirculation plants with several thousand m3 capacity are widespread also in Europe because they make it possible to produce even the most valuable species whole year round. A key issue in the technical/feeding outlay is to meet the demands of the cultured species the best and the operation of the system is to be safe and cost-effective. One condition for this is intensification: enable to produce more product per unit resource input or effort. The facilities need significant amount of energy, thus renewable energy sources are to be favoured for which Hungary has comparative advantages. -
Development of seed analyses by means of various matrix solutions and the MALDI-TOF MS technique
53-57Views:273The earth's population is growing steadily, currently accounting for about 7.3 billion people. Population growth causes food demand to rise, approximately 36 million people die each year due to starvation or related diseases. One solution to this problem is the continuous examination and development of the agricultural economy. In this study, matrix-assisted laser desorption/ionization time-of-flight mass spectrometer (MALDI -TOF MS) were used to analyse of sunflower, soybean and hemp. In order to analyse the protein of maize, this method has already been applied. However, for sunflower, soy and hemp, it is necessary to develop a sample preparation method. Choosing the optimal matrix solution for ionization the traget molecule is an essential part of developing the method. Our aim is to compare two different matrix solutions (α-HCCA, SA matrix), based on the properties (intensity, noise ratio, value of spectra) of the spectra.
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Post-control of agricultural subsidies provided by EU
31-35Views:85The 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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Genetic structure of the Lipizzan horse breed in Hungary through the mare families
71-78Views:95Modern animal husbandry has drastically changed the genetic structure of some domestic species. The varieties, genotypes that we think we do not need at the moment can only be saved from extinction with the help of gene conservation. Traditional Hungarian horse breeds have a long history (more than 200 years) and a demonstrably different genetic structure from other horse breeds in Europe and the rest of the world. Consequently, their enormous genetic value is undoubted. The subject of our research was to study the structure of the mare families found in the population of the Lipizzan horse breed and the genetic structure of the Hungarian population. Out of the total 61 mare families in the world, 35 are present in Hungary. There are 11 Hungarian, 12 families of Fogaras, 7 original, 4 Croatian and 1 Slovenian mare families in the Hungarian population. The proportion of mare families in Hungary and Fogaras is almost the same. The proportion of Croatian and Slovenian families is negligible. In terms of their number, they are not significant in Hungary. For this reason they have little effect on the Hungarian Lipizzan population. Except one of the original mare families are in the same situation as the Croatian and Slovenian families. The Presciana / Bradamanta mare family is the most populous of all families due to their long stay in Hungary. The proportion of families is unbalanced. Seven mare families accounting for 56.36% of the total population. Given the basic requirements of gene conservation work, this condition is far from optimal.