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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. -
The Effect of Changes in Forest Area on the Transcarpathian Tisza River Basin
181-185Views:66Forests are unique global factors which ensure life for almost every living being on Earth. They play a major role in controlling water flows, preventing erosion and controlling the oxygen content of Earth’s atmosphere. By the end of the XXth century, it was realized that forests help to nature maintain and are vital parts of our natural environment. By the time societies realized this fact, economic and environmental effects had amplified which endanger forests. Due to their good water control and water protection abilities, and their function in climate control, mountain forests can provide a suitable environment for themselves, for their successful growth.
Forests play a major role in soil protection, especially in mountain areas where they prevent soil erosion. By converting surface waters into subsurface waters, forests help with the accumulation of subsurface waters, which are the sources of springs, rivers and streams. In the summer, they protect the soil from drying out by creating a special microclimate. They positively affect the climate of surrounding territories. -
Changes of legal forms at professional football ventures
141-146Views:140Since the ’90s professional football has been going through an unprecedented economic growth. The football ventures are becoming more and more middle-sized companies. In football there are organizational changes, which are reflected in changes of legal forms of professional football clubs, and in using of modern controlling, planning, risk and financial management. In this paper we primarily wish to show the specificities of legal forms in German professional football, because we believe the German model is the best example for the future development of football around the world, and we believe this would be most advantageous towards our future development at home.
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Examination of the connection between the theoretical framework and practice of workplace integration in the case of American concerns
119-123Views:119The first part of this essay presents the definition of workplace socialization, workplace orientation, workplace integration and onboarding on the basis of English literature. It also illustrates the human resources and management tasks and responsibilities in the process of onboarding.
Considering the literature I set up questions for a half-structured interview completed with American HR managers by the help of skype program. The results pointed out that the professionals refer only a few elements of definitions, and the onboarding term is used for other HR practices (recruiting, selection), too. Furthermore on the basis of the results the onboarding process in well-organized and managed, and also the related human resources and management tasks and responsibilities are correctly appointed within the examined companies.
Additionally this examination verified our previous results which showed that there is a strong documentation and controlling in the process of onboarding within American enterprises.
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Theoretical Basics of Internal Auditing at Public Administration Institutions
154-159Views:66In 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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Study of factors controlling the amount of 0.01 M CaCl2 extractable Norg fraction
437-449Views:181The use of new methods describing the “readily available” nutrient content of the soil is spreading on a global scale. The 0.01 M CaCl2 extractant is a dilute salt solution in which the easily soluble inorganic (nitrate-N and ammonium-N) and organic N fractions, P, K and micronutrients are also measurable. The 0.01 M CaCl2 has been tested in the University of Debrecen, Institute of Agricultural Chemistry and Soil Sciences since the 90’s. The results of the researches related to organic N fraction, performed in the last decades, and the results of the present study (originating from the long-term experiment of Karcag, 2007–2009) can be concluded as follows:The measurement of easily soluble and oxidizable organic nitrogen (Norg), besides inorganic fractions, could improve the nutrient management.The amount of the Norg fraction is determined by the soil conditions, therefore it is considered to be a site-specific parameter.Management practices and cropyear affect the amount of Norg as well. The present research confirmed that, the effect of fertilization on the amount of Norg can be explained by the changing of the yield (related to total biomass production), while the effect of cropyear is related to the differences in mineralization circumstances and yield as well.The measurement of the Norg fraction is increases the accuracy of N-supply, therefore it could prevent the environmentally harmful excess N application as well. -
Procurement as enterprise function at vegetable and fruit processing companies
228-235Views:62The first main element of the supply chain is procurement; which has a great influence on the quality of products and services. The most important role of the procurement is the purchase of inputs which are necessary for the operation of companies. This includes procurement planning and the development of procurement strategy, so procurement is a process that is even more than simply buying raw materials. The functions of procurement are the selection of suitable suppliers, contracting, controlling and improvement of suppliers, and coordination of activities with other parts of the company.
Planning of procurement, strategy formulation, supplier selection and evaluation, monitoring of the procurement process, and modification of original plan are important tasks of entrepreneurial procurement. The importance of procurement in a business organization is reflected by its position in the hierarchy of the firm. There are subjective and objective methods to select suppliers accomplishing their tasks on time and with good quality. Efficient purchasing management activity contributes to an increased competitiveness of the enterprise. The aim of this publication is to describe the procurement activities, to examine supplier selection and evaluation methods, to determine the position of procurement in the organization, and to prove the strategic importance of procurement. -
New challenges in soil management
91-92Views:189Soil management represents two important tasks that are harmonization of the soil protection with demands of the crop to be grown on the given land under prevailing farming condition. Further goals are to preserve and/or develop the soil physical, biological and chemical condition and to avoid the unfavourable changes of the soil biological activity and the soil structure. Classical authors emphasised the importance of creating proper seedbed for plants. In the physical approach, tillage was believed to play an important role in controlling soil processes. Consequently, the period of several centuries dominated by this approach is referred to as the era of crop-oriented tillage (Birkás et al., 2017). The overestimation of the importance of crop requirements resulted in damaging the soils, which inevitably led to turn to the soil-focused tillage. Since the first years of climate change, as the new trends have raised concern, tillage must be turned into a climate-focused effort with the aim of reducing climate-induced stresses through improving soil quality.The development of soil management has always been determined by the economical background. At the same time, deteriorating site conditions have contributed to the conception of new tillage trends by forcing producers to find new solutions (e.g. dry farming theory in the past or adaptable tillage theory nowadays). Győrffy (2009) recited the most important keywords were listed in 2001 and that seemed to be important in the future of crop production. These keywords (endeavours) were as follows:− Biofarming, organic farming, alternative farming, biodynamic farming, low input sustainable agriculture;− Mid-tech farming, sustainable agriculture, soil conservation farming, no till farming, environmentally sound, environmentally friendly, diversity farming;− Crop production system, integrated pest management, integrated farming, high-tech farming;− Site specific production, site-specific technology, spatial variable technology, satellite farming;− Precision farming.Győrffy’s prognosis proved to be realistic and the efforts mentioned above have mostly been implemented. New challenges have also appeared in soil management in relation to the last decades. The most important endeavours for the future are:1) Preserving climate-induced stresses endangering soils.2) Turn to use climate mitigation soil tillage and crop production systems.3) Applying soil management methods are adaptable to the different soil moisture content (over dried or wet may be quite common).4) Use effectual water conservation tillage.5) Use soil condition specific tillage depth and method.6) Adapting the water and soil conservation methods in irrigation.7) Preserving and improving soil organic matter content by tillage and crop production systems.8) Considering that stubble residues are matter for soil protection, humus source and earthworm’ feed.9) Site-specific adoption of green manure and cover crops.10) Applying site-adopted (precision) fertilization and crop protection. Considering the development in agriculture, new endeavours will occur before long. -
Preliminary estimation of the efficacy of Fusarium sporotrichioides Sherb. as biological control agent against common milkweed (Asclepias syriaca L.)
201-204Views:248A study of fungi responsible for severe leaf spots of common milkweed (Asclepias syriaca L.) in the Hajdúság region (East Hungary), Fusarium sporotrichioides and Alternaria alternata were isolated from infested leaf tissues. F. sporotrichioides was the most virulent fungus in pathogenicity tests conducted on healthy leaves of common milkweed plants. Inoculation of common milkweed (A. syriaca) in different growth stages with F. sporotrichioides yielded similar symptoms as the original ones. Spray mixtures containing 1.0×106 conidia/ml gave effective control when common milkweed plants were sprayed until runoff occurred. Laboratory (wet chamber) and field experiments showed that asexual spores of the fungal pathogen, F. sporotrichioides, exhibited bioherbicidal activity against common milkweed (A. syriaca).
More efficient control efficacy was observable on elder plants (at flowering stage) than younger ones. These results initiate that this fungus may be a biocontrol agent for controlling this invasive weed but should clarify its hosts because it could infect cultivated plants as well.
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Observation of some parameters on adult millet (Panicum miliaceum L.) individuals by pre-post herbicides controlling mostly grass type annual weeds
93-96Views:58The experiment was conducted in warmer mean daily temperature than the many years average, and almost in the same precipitation conditition as the many years average. The herbicides employed were sprayed in the 3-4 leaf stages developing phase of the millet (Panicum miliaceum L.) population by the dose of officially proposed. On the basic of the results, the herbicides didn’t effect deleteriously, in most instances, on the cultur plants in sort and long periodus at all. Tendenciously the values of parameters observed were sligtly better after the Stomp 330EC than the Dual Gold 960EC. ( The values of the parameters are significantly better at the treated variants than the control ones, are in realation with the wheather and development stile of the millet, beside the different weeding status of the plots.)
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Some Practical and Biotechnological Methods for Improving Reproduction Traits in Sheep
15-20Views:109However, reproduction in sheep is seasonal, many breeds of sheep are able to mate not only in autumn, but out-of-season as well. The main factor determining seasonality is the photoperiod, but other factors can influence reproductive pattern, such as genetics, management practices and social cues. The fertility of spring and early summer breeding is usually lower; this imposes the need for alternative methods (e.g. hormonal treatments, biotechnological practice), to increase the conception rate.
The author summarize the main practical techniques and biotechnological methods for controlling reproduction completed with some own experimental results in connection with different topics. -
Characterization of two rust fungi related to biological control concept in Hungary
195-199Views:273Weeds cause serious problems in agriculture on a global scale. These plants reduce yield and the quality of crops by competing for water, nutrients and sunlight. The improper or excessive usage of herbicides have led to development of resistance in some weed species while contaminating the environment; therefore, biological control has an increasing role as an alternative method for controlling special weed species.
The aim of this study is to make a brief review of biological control of weeds by pathogens and to characterize two rust fungi (Puccinia lagenophorae and Puccinia xanthii) which are broadly examined recently in a biological control concept and have been found on their hosts, such as common groundsel (Senecio vulgaris L.) and common cocklebur (Xanthium strumarium L.), two common and difficult to manage weeds both in horticultural and agricultural lands also in Hungary.
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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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Name Brands and Symbols Used Organic Products in the European Union and in Hungary
174-180Views:79In 2002, the area which was monitored according to the requirements of organic farming numbered 103 thousand hectares in Hungary (this is some 1.7% of all cultivated land) and almost 1000 plants producing organic products were inspected. It is a realistic assumption, when considering these data, that within a short period time the area used for organic farming will reach the optimal 600.000 hectares.
Contrary to overproduction in the EU – cereals, maize and other plants – organic products can be sold in unlimited quantities. Practice also indicates, that 90% of Hungarian certified organic products are sold in EU and Swiss markets.
Thus, it is important to label Hungarian products according to EU standards. This way standard quality products can be sold easier and by increasing their income, manufacturers can contribute to the improvement of the environment.