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Analysis of changes in resources and outputs of companies and partnerships in Hungarian agriculture
65-68Views:116The aim of the study was to examine the achievement of Hungarian agricultural companies and partnerships, particularly agricultural co-operatives based on the aggregated database of National Tax and Customs Administration (NAV)1. From the methodological aspect, descriptive statistical methods and time series analysis were used. One of the most important conclusions is that the socio-economic weight of the agricultural co-operatives was strongly decreased in the period after the EU accession. The other important statement is that apart from the general examination of economic actors on aggregated level the comparative analysis of the single organizations forms would be needed. In the case of co-operatives, separated examination of the former type producer co-operatives and the so-called new type ones (e.g. marketing co-operatives etc.) would be necessary.
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Contradiction in the agrofinancial regulation of agricultural producers
97-107Views:103Hungary 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. -
The production and financial achievement of the agricultural co-operatives in 2002-2007
21-28Views:112The aim of the study was the examination of the achievement of the Hungarian agricultural enterprises – special regard to the agricultural co-operatives – based on the aggregated database of Hungarian Tax and Financial Control Administration (APEH), from the database of the Research Institute of Agricultural Economics. From the methodological aspect plain statistical devices were used, indicators for corporate analyses were
calculated and analyzed for the time series. One important conclusion is that the socio-economic weight of the agricultural co-operatives was strongly decreased in the period after the EU accession. The other important statement is that over the general examination of economic actors on an aggregated level the comparative analysis of the single enterprises forms would be needed. In the case of the co-operatives the separated examination of the former type producer co-operatives and the new type co-operatives would be necessary -
Rheological evaluation of industrial tomato
137-140Views:140Today, tomato has the second largest harvesting area globally, and the fourth largest in Hungary. The importance of industrial tomato is growing year by year, and one of the most important tasks is to satisfy the needs of the industry. To meet these needs, the producer has to find the proper genotype, which can achieve up to 100 t ha-1 crop yield. This quality has high importance to be researched.
The experiment was carried out in the Botanical and Exhibition Garden of the University of Debrecen, with 3 examined genotypes. The planting date was 3 of May 2018. The harvesting was two-threaded. On 27 of July the physical parameters – fruit shape index (length/diameter), firmness (kg cm-2), water-soluble dry matter content (Brix%) and weight of the berries (g) – were evaluated. On 15 of August the rheological parameters were examined – the force needed to tear the skin – bioyield point (g) and flesh firmness (g).
The fruit shape index was oval (between 1.19 and 1.24) for all the examined genotypes. The firmness was between 0.92 (UG1122713 F1) and 1.05(Prestomech F1) kg cm-2, which compliance the needs of the industry. The water-soluble dry matter content was suitable, with a value between 4.49 (Prestomech F1) and 4.65 (UG1122713 F1) Brix%. The weight of the berries was between 45.94 (UG989 F1) and 49.37 (Prestomech F1) g per piece.
The bioyield point was between 76.00 (UG1122713 F1) and 85.16 (UG989 F1) g. The flesh firmness was between 33.68 (UG1122713 F1) and 42.81 (UG989 F1) g.
Finally, we can conclude based on the obtained data that the UG989 F1 hybrid was the most proper for the applied cultivation conditions. This genotype can be recommended for the farmers even in extreme weather conditions.
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Aflatoxin production on agricultural products
67-71Views:160Aflatoxins due to their toxicity pose significant economic and human health threat; therefore, it is important to avoid this type of contamination in agricultural products. Until now significant aflatoxin contamination occurred mainly in foods of tropical and subtropical origin because the optimal growth of the producer Aspergillus species is between 32–38 ºC. Nowadays the aflatoxin contamination is becoming higher threat in Hungary, due to the imported products, the rising average temperature and the climatic changes. There is a significant knowledge on the genetic and environmental effectors of the aflatoxin production; however, it is remained a great problem to control mold contamination and toxin production in farming and stock-raising. Here we attempted to summarize the knowledge on aflatoxin production and attempts of the elimination.