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The Assessment of Sustainable Tourism
414-421Views:212Tourism as one of the most significant sectors of the world economy plays an important role in achieving the goals of sustainable development. The fundamental conditions of sustainable development are the proper management of the environmental, social and economic impacts, as well as the well-established planning based on a detailed analysis. Measuring the changes and evaluating the results are tasks carried out by governmental and professional organizations. The first step of the assessment is defining the concept of sustainable tourism. Indicators are the most widely used set of tools for the assessment. Several international organizations have focused on elaborating the most suitable indicators for sustainable tourism development and formulating assessment models based on indicators since the beginning of the 1990s. Neither a generally accepted set of indicators nor a universally applicable assessment method has been put together until now. In the present study a few definitions of sustainable tourism are reviewed, criteria for indicator selection are listed, followed by the presentation of a sustainable tourism model. Finally a recently published assessment procedure based on the Bellagio Principles is summarized.
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Significance of risk assessment metric in audit of financial statements and reports
215-225Views:168Management 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. -
Methods for the examination of the role of the time factor in managerial and organizational processes
24-32Views:140managerial efficiency. The system of investigations is in accordance with the method elaborated and applied by the Department of Management Science of UD, CAS, Faculty of Agricultural Economics and Rural Development (Berde, 2003). This method involves questionnaire interviews and corporate data collection. The first part of the questionnaire contains data with respect to the company, while the second part focuses on the manager being interviewed. The third part is a closed, directed interview-based preference assessment. I aim to assess the sample at my disposal in order to test the research model.
In the course of the assessment of questionnaires, I apply descriptive statistical methods for the assessment of the personal and professional features of the managers interviewed and the characteristics of the companies. In the case of questions substantively concerning the time factor – resource, managerial function, reaction time, and impact assessments – I carry out hypothesis testing. I draw up a zero hypothesis, whose appropriateness I test by means of statistical methods. I usually apply rank correlation for the evaluation of the relationship between the variables measured on an ordinal scale in my investigations. This can be applied if not the exact values of the given variables, but only their order in one respect or another is known. If the group building criterion is two-variable Mann-Whimey, if a multi-variable Kruskal-Wallis trial can be applied, which, after the rank transformation, gives information about the acceptance or refusal of the Ho hypothesis through the average of the ranks. The model also contains the managers’ evaluation of the time factor in management work. -
Methodologies in measuring risk of financial statements
117-120Views:115Aim of financial statements’ risk analysis is to optimally allocate the audit resources. That optimum point can be reached, if we achieve maximum possibility of recovery of material risks. There are more than one procedures exist for researching of optimum point or risk assessment in other word, and they are needed to use even parallel. In order to take into consideration effects of risk we need to measure them somehow. At risk assessments risks are usually some kind of result of impact and possibility. Knowledge and measurement of impacts and possibilities are far not enough for assessment of certain risks. In this study I will present a possible usable risk assessment methodology for financial audit activities with using Multi Attribute Utility Theory (MAUT in the followings).
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Assessment of Environmental Susceptibility/Vulnerability of Soils
62-74Views:195Soils represent a considerable part of the natural resources of Hungary. Consequently, rational land use and proper soil management – to guarantee normal soil functions – are important elements of sustainable (agricultural) development, having special importance both in the national economy and in environment protection.
The main soil functions in the biosphere are as follows: conditionally renewable natural resource; reactor, transformer and integrator of the combined influences of other natural resources (solar radiation, atmosphere, surface and subsurface waters, biological resources), place of „sphere-interactions”; medium for biomass production, primary food-source of the biosphere; storage of heat, water and plant nutrients; natural filter and detoxication system, which may prevent the deeper geological formations and the subsurface waters from various pollutants; high capacity buffer medium, which may prevent or moderate the unfavourable consequences of various environmental stresses; significant gene-reservoir, an important element of biodiversity.
Society utilizes these functions in different ways (rate, method, efficiency) throughout history, depending on the given natural conditions and socio-economic circumstances. In many cases the character of the particular functions was not properly taken into consideration during the utilization of soil resources, and the misguided management resulted in their over-exploitation, decreasing efficiency of one or more soil functions, and – over a certain limit – serious environmental deterioration.
Soil resources are threatened by the following environmental stresses:
– soil degradation processes;
– extreme moisture regime;
– nutrient stresses (deficiency or toxicity);
– environmental pollution.
Environmental stresses caused by natural factors or human activities represent an increasing ecological threat to the biosphere, as well as a socio-economic risk for sustainable development, including rational land use and soil management.
The stresses are caused by the integrated impacts of various soil properties, which are the results of soil processes (mass and energy regimes, abiotic and biotic transport and transformation and their interactions) under the combined influences of soil forming factors. Consequently, the control of soil processes is a great challenge and the main task of soil science and soil management in sustainable development.
The efficient control of these processes necessitates the following consecutive steps:
• registration of facts and consequences (information on land and soil characteristics, land use, cropping pattern, applied agrotechnics, yields, with their spatial and temporal variability);
• evaluation of potential reasons (definition and quantification of soil processes, analysis of influencing factors and their mechanisms);
• assessment of the theoretical, real, rational and economic possibilities for the control of soil processes (including their risk-assessment and impact analysis);
• elaboration of efficient technologies for the „best” control alternatives (best management practice).
Scientifically based planning and implementation of sustainable land use and rational soil management to ensure desirable soil functions, without any undesirable environmental side-effects, require adequate soil information. In the last years such data were organized into a computer-based GIS soil database in Hungary, giving opportunities for the quantification, analysis, modelling and forecasting of the studied environmental stresses and for the efficient and scientifically based prevention, elimination or reduction of environmental stresses and their unfavourable ecological and economical consequences.
Special attention was paid to the assessment of various soil degradation processes, as: (1) soil erosion by water or wind; (2) soil acidification; (3) salinization and/or alkalization; (4) physical degradation (structure destruction, compaction); (5) extreme moisture regime: drought sensitivity and waterlogging hazard; (6) biological degradation; (7) unfavourable changes in the plant nutrient regime; (8) decrease of natural buffering capacity, (9) soil (and water) pollution.
The actions against undesirable environmental stresses and their unfavourable consequences are important elements of sustainable, efficient, economically viable, socially acceptable and environmentally sound crop production and agricultural development. These are joint tasks of the state, decision makers on various levels, the land owners, the land users and – to a certain extent – of each member of the society. -
An advanced classification method for urban land cover classification
51-57Views:452This manuscript presents a detailed comparative analysis of three advanced classification techniques that were used between 2018 and 2020 to classify land cover using Landsat8 imagery, namely Support Vector Machine (SVM), Maximum Likelihood Classification (MLSC), and Random Forests (RF). The study focuses on evaluating the accuracy of these methods by comparing the classified maps with a higher-resolution ground truth map, utilising 500 randomly selected points for assessment.
The obtained results show that, compared to MLSC and RT, the Support Vector Machine (SVM) approach performs better. The SVM model demonstrates enhanced precision in land cover classification, showcasing its effectiveness in discerning subtle differences in landscape features.
Furthermore, using the precise classification results produced by the SVM method, this study examines the temporal variations in land cover between 2018 and 2020. The results provide insight into dynamic land cover changes and highlight the significance of applying reliable classification techniques for thorough temporal analysis with Landsat8 images.
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Modern approaches to assessment of PAHs bioavailability in soil for environmental toxicology research
35-36Views:175The efficiency of TENAX beads sorption method enabling to separate the bioavailable fraction of PAHs in the soil has been estimated. Due to the method the PAHs effects on soil biota have been explored. Laboratory investigations have ascertained possibility of application of TENAX beads sorption for soil quality assessment.
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A simple but powerful tool for the assessment of financial progress in EU co-funded grant programmes – Simple Progress Overview Tool (SPOT)
67-72Views:207Mid-term evaluation of grant programmes always aim to assess the financial progress of the programme. Progress to date assessment is conducted via addressing three issues: by overviewing progress so far, by exploring the reasons behind the current level of progress, and by answering the specific evaluation questions formulated as a result of progress overview. The Simple Progress Overview Tool is a method and a tool facilitating the overview of financial progress, supporting the exploration of reasons behind the current level of progress and enabling the identification of targeted further evaluation questions. The methodology applies the Du Pont approach of division to factors, in which the variable describing a phenomenon is divided into the multiplication of factors (milestone stages of the process) influencing the variable. Also, this division to factors facilitates the identification of reasons behind progress. The factors carry individually meaningful information to the evaluation of progress. This method was used by many EU member states including the Czech Republic, Romania, and Malta for the evaluation of progress in the course of the mid-term evaluation of their National Strategic Reference Frameworks.
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SIM Samples Investigation by Statistical Methods
194-197Views:273The assessment of the present condition of the soil is very important, because the accession of the number of the European Union members is in the near future. This can be the base of the modern agrarian environmental management programme. The assessment must be objective, detailed and analyse the processes in the soil.
Respecting the above causes was decided to create an Environmental Information Monitoring System. This system consists of more parts. One of them is the Soil Information Monitoring System (SIM). This system started to work in 1992.
This system has two functions. Creating and actuation is obligatory from the international contracts, on the other hand the public SIM has very important role in the conservation of the soil.
The SIM territorial measuring grid consists of 1236 measuring points. These points are representatives. The distributions of the points by the types of soil attend the variety of the types of soil of the country.
The investigated elements in 6 types of soil were in our experiment (the group of scandium and the lanthanide series elements). There are 6 elements above the detection limit (Gadolinium, Neodymium, Praseodymium, Scandium, Samarium, Yttrium).
The Neodymium concentration is 2 times higher than the content of Gadolinium and Yttrium.
The Neodymium concentration is 4 times higher than the content of Praseodymium, Scandium and Samarium.
In the case of Dysprosium, Europium, Lutetium, Terbium, Ytterbium the concentrations were below 1 mg/kg. -
Microbial assessment of potential functional dairy products with added dried herbs
59-63Views:198The market of dairy products is a dynamically developing sector of the food industry. Potential, functional dairy products, made by adding herbs or spices, will have antimicrobial and antioxidant effect due to the active biochemical agents of the plant additives. Furthermore, these active components will widen the storage life of food products and enhance their organoleptic properties too. We worked out a technology for creating fresh cheeses using a gentle pasteurizing method by treating the mixture of raw milk and 1.5% fat contained in commercial milk. As herb additives, we used citronella (Melissa officinalis), and peppermint (Mentha x piperita) harvested by us and dried them via Tyndall-method in convective dryer on 40 °C for 5.5 hours per day. The drying period took three days. We bought dried citronella and mint from the supermarket, which were dried by ionizing radiation, to compare the microbiological pollution with the herbs dried by us.
The main target of this research was to create a microbiologically stable, potential functional dairy product. However, because of the bad quality of the raw milk and the gentle heat treatment we used for sterilizing bulk milk, or else, cheeses were not safe for human consumption. As a consequence, we need further studies to modify our technology and get a microbiologically stable product.
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A practical means of setting the scene for evaluating aggregated absorption risk in EU co-funded programmes related to project failure
63-66Views:191The main purpose of the mid-term evaluation of grant programmes is to assess relevance, progress, effectiveness and efficiency. There are several methodologies, tools and techniques applied in various evaluations to assess these programme aspects. An important area of the evaluation of both the financial progress and the effectiveness of the programme is to evaluate the risk of absorption which is indicated by various factors, inter alia risk of supported project failure. If a project fails in any EU co-funded programme in the stage of preparation or implementation, then the fund already committed to that particular project (assumed to have already been absorbed or “spent”) is to be reused again or is to face decommitment (funds have to be paid back to the EU). There are strict EU regulations governing the time scale of this re-use (n+2, n+3 rules), therefore it is of major importance to assess the risk severity (measured as the resultant of the volume of grant at risk and the chance of project failure) and build up an early warning mechanism which indicates if the risk reaches a critical level that requires immediate intervention.
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Preparatory study for carbon sequestration modelling of agroforestry systems in Hungary: The assessment of the yield class distribution of windbreaks
73-78Views:187The escalating carbon dioxide emissions leading to global climate change are acknowledged as a paramount environmental challenge in the twenty-first century. The significance of land use systems in stabilising carbon dioxide levels and enhancing carbon sink potential has gained noteworthy attention from both the scientific and political communities. The Intergovernmental Panel on Climate Change emphasises that agroforestry systems present vital prospects for synergising climate change adaptation and mitigation efforts, offering substantial technical mitigation potential. Windbreaks are well-known agroforestry systems in Hungary and form an important part of agricultural landscapes. The improved agroforestry subsidy system in our country makes it relevant to model the carbon sequestration potential of windbreaks. In the framework of the ForestLab project we plan to develop a carbon sequestration model specific for Hungarian agroforestry systems. In this study, as a preparatory step of the model development, we assessed the yield class distribution of Hungarian windbreaks by tree species group and identified variables that had significant effect on yield class based on the data of the National Forestry Database. Our results show that among the examined effects the most important predictor of the yield class of windbreaks was the tree species group, followed by the thickness of the productive soil layer and the hydrology of the site.
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Environmental inspection agro tech – guarantee sustainable development agricultural systems
41-42Views:208Shown the expediency of the environmental expertise technologies of growing crops in terms of impact on soil fertility, crop phytosanitary status, quality, chemicals migration, biological soil activity, crop productivity, which ensure avoidance of adverse impact on the environment and human health.
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Estabilishing Plant Production Systems by Optimising the Crop Structure
82-84Views:120In our days, ecologiacal and economic models of agricultural application are of ever increasing significance. These provide an opportunity for more accurate planning, and thus can favourably influence the efficiency and the economic situation of the given enterprise. The relevant literature divides models according to various criteria. The most common is the division between optimising and non-optimising models. Non-olptimising models generally endeavour to make the best use of technological lines, of machine capacity, while optimising models are used to optimise revenues returns from sales; or occasionally, production costs. In our case revenue and returns from sales were optimised. The models examined consists of several modules. These are the following: plant cultivation modules, evaluations (assessment of situation, conception plan, complex corporate evaluation), supplementary sheets (sheets and charts for ancillary plant production, general costs of operation, summary and crops structure optimisation). With the help of the model annual plans of plant cultivation can be made an optimal crop structure may be planned with the resources of the enterprise taken into consideration, and thereby it becomes possible to define the largest net revenue on a corporate level.
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What does precision crop production hold for the future of soil science and plant nutrition?
411-421Views:292The concept of precision agriculture is straightforward at the scientific level but even basic goals are blurred at the level of everyday practice in the Hungarian crop production despite the fact that several elements of the new technology have already been applied. The industrial and the service sectors offer many products and services to the farmers but crop producers do not get enough support to choose between different alternatives. Agricultural higher education must deliver this support directly to the farmers and via the released young graduates. The price of agricultural land must be higher if well-organized data underpin the production potential of the fields. Accumulated database is a form of capital. It must be owned by the farmers but in a data-driven economy its sharing will generate value for both farmers and the society as a whole.
We present a methodological approach in which simple models were applied to predict yield by using only those yield data which spatially coincide with the soil data and the remaining yield data and the models were used to test different sampling and interpolation approaches commonly applied in precision agriculture. Three strategies for composite sample collection and three interpolation methods were compared. Multiple regression models were developed to predict yields. R2 values were used to select among the applied methods.
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Assessment of temperament and its effect on weaning performance for Aubrac and Charolais weaned calves
161-169Views:186The purposes of the present study are to compare the temperament of calves of different breed and sex at weaning, to analyse the effect of temperament on weaning performance, and to
define the correlations between the previous traits. In the experiment carried out in Gelej in 2006 the behaviour of 61 Aubrac and 25 Charolais calves (39 heifer and 47 bull calves) was
assessed at weaning. The weight (WW) and the age of animals were detected, in addition temperament (TEMP) of them was scored. The weaning age (AU: 190±16.96 days, CH: 176±14.94
days; P<0.001) and the weaning weight adjusted to 205 days of age (CWW) (AU: 192.39±31.32 kg, CH: 213.80±23.99 kg; P<0.01) of the two breeds significantly differed of each other. The
temperament of calves was evaluated by scale test on a 5-point scale during weighing. The data were processed by SPSS 14.0 program package (Mann-Whitney U test, MANOVA, Tukey test,
Spearman rank correlation test). Significant difference was revealed between the two breeds in TEMP (AU: 2 scores and CH: 3 scores; P<0.001), furthermore also difference was proven
between the bull calves of Aubrac and Charolais in the behaviour (AU: 2 scores and CH: 3 scores, P<0.01). Analysing the effect of sex both for 86 calves and each breed, it was showed that the TEMP of the heifer and bull calves was equalled (P>0.10). Both of the WW and CWW were influenced by the behaviour of calves (P<0.05), which meant that the more excitable calves had higher WW and CWW. Positive, weak correlation coefficients were calculated among the TEMP, the WW and the CWW (rrank=0.28 and rrank=0.31; P<0.01). By their results it was concluded that in young age not only the performance but also the behaviour of calves are determined by the calf rearing ability of suckling cow. -
Education and language teaching in the light of recent social and economic needs
23-29Views:136This paper attempts to describe several general educational potentials that are assumed to facilitate adequate pedagogical response to the recent economic and social paradigm shifts that have resulted in marked changes in the requirements for the labour force on the global job market.
The article describes the most powerful pedagogical trends of the 20th century, selectively concentrating on the assessment of their contribution to and share in the preparation of the inevitably forthcoming paradigm shift in education.
Topic related issues of language teaching in an academic setting are then discussed, focusing particularily on English for Specific Purposes, followed by a more thorough analysis of the major types of ESP syllabi. This analysis attempts to identify those properties that empower ESP teaching to give a more sophisticated answer (as compared to general language teaching) to issues raised by the appearance of new trends and needs in the
global job market.
The paper offers conclusions for consideration as to the responsibility of language teachers and strategy makers in higher education, acting in an intercultural environment. -
Production and economic risk analysis of pig fattening
171-176Views:213I prepared a “model farm” producing fattening pigs in order to examine the main risk of production and market factors affecting the profitability of fattening pig production. Values of body weight (at the beginning of fattening and at the end of fattening), mortality rate, feed conversion ratio (FCR) of fattening pig as well as the main cost and price data were recorded as the input data of the model. Production value per unit, production cost per unit and income per unit were used as output. The Monte-Carlo simulation was used in the model for risk assessment. Based on the results of the analysis, it was concluded that the production value per unit was most affected by the selling price of fattening pig (ß=0.972), the production cost per unit were most influenced by the body weight at the beginning of fattening (ß=0.567) and the feed conversion ratio (ß=0.537), in addition, the change of the income per unit was most determined by the previously factors.
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The Role of the Digital Terrain Models in the Assessment of Surplus Water Risk at the Szolnok-Túri Plain
47-51Views:278The environmental factors to which surplus water can be assigned (topography, soil, groundwater, vegetation etc.) can be subject to special analysis and the randomness of the occurrences can be limited. The results of these procedures are surplus water risk maps of the areas, which can be utilised in land use planning. The risk map of the research site was created with overlaying digital category maps of the determining factors (hydraulic conductivity, convexity, critical probability of ground water level and land use).
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Studies on the Suitability of Different Mould Media Compositions for the Mycological Evaluation of Hay Samples
34-38Views:138t evaluating mould contamination of hay samples in more than the half of the cases Mucor spp. (and Trichoderma spp. in a smaller extent) overgrew slower developing moulds, spoiling the assessment of total mould CFU and the detection of fastidious organisms, among others the toxinogenic Fusaria. In parallel microbiological evaluation of hay samples comparing to the ISO 7954 medium as reference a) the overgrowth inhibiting effect of Rose Bengal (ISO 7954-RB); b) the combined inhibiting effect of Rose Bengal and Dichloran (dichloro-mononitroaniline) in DRBC; c) the inhibition of Dichlorane in ISO 7954 (ISO 7954-DC); d) the lowering of nutrient levels to 1/4 (1/4 N ISO 7954, 1/4 N-DRBC and 1/4 N-DC); e) the inhibiting effect of dinitro – salicylic – acid (DSA), a reducing sugar binding compound, as a potential growth inhibitor (RBC-DSA) were studied. The results showed, that 1) MSZ-ISO 7954 medium codified by the official method was unsuitable for the detemination of mould count and for the detection of toxinogic spp. in hay samples. In half of the cases the overgrowth of Mucor has spoiled CFU enumeration and recognition of toxinogenic moulds; 2) Inhibitor supplemented DRBC medium (King et al., 1979) enabled early CFU enumeration by uniforming colony sizes and by efficient suppression of Mucor, but the pink background colour of the medium was disturbing the observation of tints of conidia, which were characteristical to toxinogenic moulds like Fusaria. The hypha-staining property of Rose Bengal did not prove very important; 3) According to the recent stage of our studies, the ISO 7954-Dichloran combination can be recommended for the mycological evaluation of hays and dried roughages. CFU can be enumerated early, Mucor suppressed in the same extent as with DRBC and colours are easily observable; 4) 2-4-Dinitrosalicylic-acid (DSA) proved unsuitable as inhibitor, for its poor efficiency and for its intense yellow background coulour.
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Investigation of Salix alba and Populus tremula leaf litter decomposition in the area of Lake Balaton and Kis-Balaton Wetland
159-162Views:276Plant litter decomposition in inland waters contributes significantly to nutrient load, particularly in still waters, such as shallow lakes and wetlands. The decomposition rates of Salix alba and Populus tremula leaf litter was examined in Lake Balaton and Kis-Balaton Wetland, using litter bag technique. Leaf litter was incubated in small (ᴓ=3 mm) and large (ᴓ=900 μm) mesh size bags for the assessment of the relative contribution of macroinvertebrates to leaf litter decomposition. Dry mass, exponential decay coefficient and chemical parameters of water (pH, conductivity, NH4 +, NO3 -, SO4 2-, PO4 3-, Cl-) were determined. Leaf mass loss showed negative exponential pattern during the 168 days of the decomposition period. Leaf litter mass loss generally did not differ between the small and large mesh sizes, suggesting that macroinvertebrates generally have a negligible role in leaf decomposition in the winter period.
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Recent Graduates’ and Language Teachers’ Assessments of ESP Preparation in Hungary
182-187Views:134Like many teachers of ESP in Hungarian higher education, I have for several years been spurred to track and investigate those interrelationships that exist between the expectations of the multicultural European job market of the 21st century and the linguistic literacy competencies required of those young graduates that are searching for jobs in such an environment. What specific knowledge or rather, what specific combination of knowledge, skills and cultural competencies do they need in order to succeed? Are we, language teachers aware of the responsibilities we have in preparing our students for such challenges? This paper publishes partial results of a national survey conducted in 2000. The investigations involved 120 teachers of ESP in higher education and 71 young graduates of technical universities or colleges with different profiles. The queries covered a wide range of issues of which we will only be examining one – from two perspectives, though – here: a.) The retrospective satisfaction of recent graduates with the language preparation they received and b.) The teachers’ assessment of the importance of the components of the preparation they provided.
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Spectral analysis of stress symptoms caused by apple powdery mildew (Podosphaera leucotricha
83-88Views:394An orchard can be examined on the basis of spectral data, using methods with which the reflected radiation can be divided into a large number of (several hundreds) small spectral channel (some nm). Calculated on the basis of such hyperspectral data from different index numbers the water supply of foliage conditions can be well characterized.
The research site is an intensive apple orchard, which located in University of Debrecen, Agricultural Sciences Centre, Farm and Regional Research Institute at Pallag. During my experiments the preliminary evaluation of spectral, non-invasive measurement method are carried out for detecting stress symptoms caused by Podosphaera leucotricha.
Based on the results narrow band greenness indices (NDVI705, mNDVI705, mSR705 and REP) can be used for determination of diseased canopy and for the detection of stress symptoms of Podosphaera leucotricha,. These statements can be utilized in precision plant protection systems, since it can be a basis for such integrated active sensors with LED or laser light source, measuring reflectance at the certain spectral range, which can facilitate real time status assessment of orchards and can control precision fungicide utilization.
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Leaf reflectance characteristics and yield of spring oat varieties as influenced by varietal divergences and nutritional supply
29-34Views:215Inadequacy of nutrients in the soil and sufficient inaccessibility to nutrients is caused by factors that affect production and productivity of spring oat varieties. Exogenous application of nutrient and real time nutrient assessment can therefore reverse these associated negative consequences. A field experiment was conducted to evaluate the response of spring oat varieties to sulphur and silicon based fertilisation. Eight spring oat varieties, four level of nutrient application was arranged in a split-plot design with three replications. The obtained results showed that foliar application of sulphur improves the grain yield of most nutrients responsive varieties by about 34.7%. However, application of silicon had shown a diminishing return association to grain yield of variety GK Kormorán, GK Pillangó, Lota, Panni. LAI, thousands grain weight, SPAD, NDVI was significantly (p < 0.05) influenced by genetic difference of the tested varieties, developmental plasticity, and nutrient application. Significantly higher grain yield was obtained from the variety Mv Pehely than the other tested varieties. Therefore, it could be inferred that a combined use of nutrient responsive spring oat varieties and sulphur containing fertilisers could be important agronomic practice to improve grain yield and to develop climate resilient oat varieties.
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Environmental aspects in accounting
127-131Views:263By 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.