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Application of environmental accounting tools for agricultural companies
60-68Views:121Today 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. -
Evaluation of reduced tillage technologies in corn production based on soil and crop analyses
47-54Views:189Despite new cultivation methods, the proportion of conventionally cultivated land is still very high in Hungary.
Although these technologies demand more time, labour and fuel, they are still attractive to users because they require less professional skill and simple machinery. In Hungary, conventional tillage methods usually lead to soil deterioration, soil compaction and a decrease in organic content. These side effects have caused gradually strengthening economic and environmental problems.
The technologies for those plants which are dominant on Hungarian arable lands use (winter wheat, maize, sunflower and barley) need to be improved both in the interest of environmental protection and the reduction of cultivation costs.
The Department of Land Use at Debrecen University is cooperating with KITE Sc. to carry out soil tillage experiments at two pilot locations to prove tillage technologies already used in the USA.
The aim of our examination is to adapt new technological developments and machinery, and to improve them on Hungarian soil for local environmental conditions. With these improved machines, the field growing of plants could be executed by less manipulation and better suited to economic and environmental needs. The most significant task is to investigate and improve the conventional cultivation replacing, new soil-protecting tillage technologies, and to apply no-till and mulch tillage systems.
On the basis of the experiments’ survey data, we established that the looseness and moisture content of the soil using reduced tillage is more favourable than after using conventional technologies. The results of no-till and shallow spring tillage are behind those of winter plough or disk ripper cultivation in corn yield and production elements.
To preserve moisture content in the soil, the ground clearing and sowing while simultaneously performing no-till method presents the most favourable results. The surplus moisture gained using no-till technology is equal to 40 mm precipitation.
Regarding the yield of winter wheat we established that the tillage methods do not affect plant yield. Both disk ripper and conventional disc cultivation showed nearly the same harvest results (5.55 or 5.5 t/ha), where the difference is statistically hardly verifiable from the no-till method. From the individual production of corn and the number of plants planted in unit area, calculated results prove that no significant difference can be detected between the production of winter plough and disk ripper technology. Although the yield achieved with the no-till method is less than with the previously mentioned technologies, the difference is only 9-10%. We received the lowest production at shallow spring tillage.
Evaluations have shown a 1.1 t/ha (13%) difference in the yield of maize, between winter tillage and the disk ripper method, in this case the traditional method resulted in higher yield. In winter tillage, the yield of maize was 1.9-2.1 t/ha (23-25%) higher than in the case of direct sowing and cultivator treatments. No significant difference could be noted between the yields of direct sowing and cultivator treatments.
Our research so far has proved the industrial application of reduced tillage methods in crop cultivation technologies. -
Economic questions of precision maize production on chernozem soil
293-296Views:136It is one of the main topical objective to establish the conditions of sustainable farming. The sustainable development in crop production also calls for the harmony of satisfying human needs and providing the protection of environmental and natural resources; therefore, the maximum consideratio of production site endowments, the common implementation of production needs and environmental protection aims, the minimum load on the environment and economicalness. Precision farmin encompasses the farming method which is adjusted to the given production site, the changing technology in a given plot, the integrated crop protection, cutting edge technologies, remote sensing, GIS, geostatistics, the change
of the mechanisation of crop production, and the application of information technology novelties in crop production. Modern technology increases efficiency and reduces costs. The efficiency of crop production increases by reducing losses and the farmer has access to a better decision support information technology system. In addition, we consider it necessary to examine the two currently most important economic issues: “is it worth it?” and “how much does it cost?”. During the analysis of agricultural technologies, we used the precision crop production experiment database of KITE Zrt. and the Institute for Land Utilisation, Regional Development and Technology of the Centre for Agricultural and Applied Economic Sciences of the University of Debrecen.
During our analytical work, we examined three technological alternatives on two soil types (chernozem and meadow). The first technology is the currently used autumn ploughing cultivation. We extended our analyses to the economic evaluation of satellite navigationassisted ploughing and strip till systems which prefer moisture saving. On chernozem soil, of the satellite-based technological alternatives, the autumn ploughing cultivation provided higher income than strip till. In years with average precipitation supply, we recommend the precision autumn ploughing technological alternative on chernozem soils in the future. On meadow soil, the strip till cultivation technology has more favourable economical results than the autumn ploughing. On soils with high plasticity – considering the high time and energy demand of cultivation and the short amoung of time available for cultivation – we recommend to use strip till technologies. -
The effect of different sowing depth on the yield and yield-forming elements of maize
173-176Views:96On a global scale, maize is an important food, feed and industrial crop, with an increasing production area (Nagy, 2007 and 2021). Among the environmental impacts, extreme weathering factors caused by climate change are causing serious problems for crop stability, and maize is no exception.
Precision farming is today's most innovative agrotechnical approach, which can greatly increase crop safety and reduce costs by exploiting the genetic potential of our soils and the hybrids we use (Torres, 2012).
Sowing is one of the most important agrotechnical elements, and with good seeding we can ensure that we have all the requirements of a high yielding, high growing crop (Pepó, 2019). In the case of sowing, it is important to place the seed in moist soil to provide the optimum environmental conditions for the crop to ensure uniform emergence (Széles et al., 2020; Shrestha et al., 2018).
Precision planting is the market leading technology in precision planters in the United States, and when cooperating with them we looked for methods to optimise the depth of sowing and to monitor the effect on yield by studying the initial development of the plants. The seeder was equipped with the company's SmartFirmer soil scanner integrated into the seed drill. Automatic seed depth adjustment based on soil moisture is an exceptional solution for uniform emergence and drought protection.
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Agronomical and Economic Evaluation of Different Soil Cultivation Systems
17-22Views:91In the interest of profitable plant production and environmental protection we have to make an effort to protect and improve the productivity of our soils while moderating production limiting factors. Due to different soil cultivation methods, the quantity of yield and required expenses also differ.
We examined the production costs in four different production technology systems. Overall, it can be said that farming standards are good, since cost prices were low (2001: 14-15 HUF/kg, 2002: 15-21 HUF/kg, 2003: 39-49 HUF/kg) in the case of all main products per 1 kg. Cost prices were lowest in the case of direct sowing, probably due to low machinery costs.
All economic indicators have to be compared when choosing the most suitable production technology in a specific farming environment. -
Agronomical and Economic Evaluation of Different Soil Cultivation Systems
255-258Views:85In the interest of profitable plant production and environmental protection we have to make an effort to protect and improve the productivity of our soils while moderating production limiting factors. Due to different soil cultivation methods, the quantity of yield and required expenses also differ.
We examined the production costs in four different production technology systems. Overall, it can be said that farming standards are good, since cost prices were low (2001: 14-15 HUF/kg, 2002: 15-21 HUF/kg, 2003: 39-49 HUF/kg) in the case of all main products per 1 kg. Cost prices were lowest in the case of direct sowing, probably due to low machinery costs.
All economic indicators have to be compared when choosing the most suitable production technology in a specific farming environment. -
Agronomical and economic evaluation of different soil cultivation systems
47-52Views:104In the interest of profitable plant production and environmental protection, we have to make an effort to protect and improve the productivity of our soils while moderating production limiting factors. Due to different soil cultivation methods, the quantity of yield and required expenses also differ.
We examined the production costs in four different production technology systems. Overall, it can be said that farming standards are good, since cost prices were low (2001: 14-15 HUF/kg, 2002:15-21 HUF/kg, 2003: 39-49 HUF/kg) in the case of all main products per 1 kg. Cost prices were lowest in the case of direct sowing, probably due to low machinery costs.
All economic indicators have to be compared when choosing the most suitable production technology in a specific farming environment. -
Applicability of precision weed detection technologies
163-168Views:224In an agricultural field or horticultural plantation, weeds compete with cultivated plants for water and nutrients. The transpirated water by the weeds is needed to be replaced, which saddles surplus costs on the farmer, which could reduce the profitability of crop production. The aim of the precision plant protection system is to protect cultivated plants by applying site-specific technologies and optimized herbicides combination and methods, without environmental damage. The first step of precision weed control is the scouting for weeds. Traditional and modern (passive and active remote sensing) weed surveying technologies are available to detect weeds. The examination was carried out in an intensive apple orchard with drip irrigation system, protected by hail net of the Study and Regional Research Farm of the University of Debrecen near Pallag. The spectral-based weed detection was worked out by the Tetracam ADC broadband multispectral camera and the GreenSeeker 505 vegetation indexmeter. A strong correlation observed between vegetation indices and weed coverage. Based on the collected data, weed maps are created in appropriate software environment, thus the spatial distributions of the weeds are determined. The species level discrimination and the recognition of weed structural parameters were executed based on the 3D point cloud data by Leica ScanStation C10 laser scanner.