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Application of the decision tree, as the weak point of the HACCP system development
63-70Views:192In this article we have compared the „decision tree” method –suitable for the CCP determination during the HACCP systemintroduction – with the objective measurement method. We have found out, that the CCP-s from the two method differ from each other. So, the empirical „decision tree” method is suitable for determination of CCP-s only limited, while the measurementbased method determines the CCP-s objectively. Only the right
CCP-determination can guarantee safe food. -
The effect of lead and copper heavy metal salts on soil microorganisms under laboratory circumstances
55-59Views:347he population dynamics of calcareous chernozem soils polluted with different concentrations of lead and copper heavy metal saline solutions was examined.
The experiment was carried out in the soil biological laboratory of the Institute of Agricultiral Chemistry and Soil Science at DE AGTC MÉK in 2012. For the determination of the concentration of the undiluted stock solutions we multiplied the smallest toxic concentration values of the MSZ 08-1721/1-86 Hungarian standard by forty. The intermediary concentrations of the treatments were produced with adequate dilution of the stock solutions until a dilution level equal to the values of the standard. The statistical evaluation of the data was performed with ANOVA (Analysis of Variance) including the determination of the standard deviation and significant difference. Investigating the effects of the different treatments on the soil microbes we established that both heavy metal saline solutions had a negative effect on the population dynamics of bacteria and microscopic fungi living in the soils. The negative effect of copper – as a potential toxic micro nutrient – turned out to be less strong than the negative effect of the toxic lead. According to our results the correction of the treatment levels is recommended in order to further tolerance examinations and the determination of the tolerance levels.
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Evaluation of dry matter accumulation of maize (Zea mays L.) hybrids
35-41Views:969The increase of the grain yield of maize is closely correlated with its seasonal dry matter accumulation. Dry matter is accumulated into the grain yield during the grain filling period. The following maize hybrids were involved in the experiment: Armagnac FAO 490, Loupiac FAO 380 and Sushi FAO 340. In order to determine dry matter content, two samples per week were taken on the following days: 22nd, 25th, 28th, 31st August, 4th, 7th, 14th, 18th, 22nd, 25th, 29th September and 2nd, 6th, 9th, 13th October. In the course of sampling the weight of 100 grains from the middle section of 4 ears was measured in 4 replications. Dry matter content was determined after drying to constant weight in a drying cabinet at 60 °C. Harvesting was performed on 13th October 2017.
The daily precipitation sum was determined by local measurements, while the daily radiation and temperature data were provided by the Meteorological Observatory Debrecen of the National Meteorological Service in Budapest. Among the agrometeorological parameters, an analysis was made of the precipitation during the growing season, effective heat sums during the vegetative and generative phase, and the water supplies. The daily heat sums were determined using the algorithm proposed.
The amount of precipitation in the winter period before the 2017 growing season was 210 mm. The soil was saturated until its field capacity. The rather dry and warm March and April had a favourable effect, but there was no worthy amount of precipitation until May (51 mm) due to the condition of the dried seedbed. Sowing was performed on the 5th of May 2017 in a randomised small plot experiment. There was favourable precipitation and temperature during the growing season, thereby providing ideal conditions for maize development, growth and yield formation. There was near average amount of precipitation in each year. The total amount of precipitation in the summer period is 342 mm. Temperature was mostly above the average, but there was no long and extremely warm period.
The Armagnac hybrid reached its highest dry matter mass 126 days after emergence. Physiological maturity was reached sooner (on the 119th day) in the case of Loupiac, and even sooner in the case of Sushi (116th day). The thousand grain weight of Sushi (which has the shortest ripening period) was 286 g at the time of physiological maturity, while that of Loupiac was 311 g. Compared to Sushi, Armagnac showed 12 g more dry matter accumulation (306 g). In the case of all three examined hybrids, physiological maturity was preceded by an intensive phase, when the dynamics of dry matter accumulation was rather quick. On average, Sushi gained 2.8 g dry matter per day between 103 days following emergence and physiological maturity, while the same values were 3.2 g for Armagnac and 3.3 g for Loupiac. The aim of the regression line slope is to predict the behavior of the dependent variable with the knowledge of the values and characteristics of the independent variables using the regression line equation. Furthermore, to determine how the location affected the dynamic of dry matter accumulation in the Armagnac, Loupiac and Sushi hybrids. In regression analysis, the coefficient of explanation showed that the effect of day in the Armagnac was 97%, in the Loupiac 94%, in the Sushi 90 %. The determination coefficient (R2) is useful in determing how the regression equation fits. But, as we have seen, the determination coefficient alone is not sufficient to verify the model’s accuracy, in addition to the determination coefficient (R2), the normality of the data or the residuals, the variance of the variables at different levels, the independence of the data relative to time and non-oblique. Observations are evaluated for the correctness of the fitted model.
Dry matter values decreased evenly and slightly following physiological maturity. According to our research results, it was established that physiological maturity is followed by a moderate dry matter loss. Until harvesting, Armagnac lost 40 g of its thousand mass weight in 29 days, while the same value pairs were 69 g in 36 days for Loupiac and 29 g in 39 days for Sushi. Loupiac – which had the highest weight at the time of physiological maturity – lost the most of its dry weight; therefore, Armagnac and Sushi had higher values at the time of harvesting.
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The influence of channel network silting up at Žitný Ostrov to range of interaction between surface and groundwater
23-31Views:181The movement of water resources, especially the possibilities of their regulation by interaction between surface and groundwaters are the subject matter of attention particularly during the occurrence of extreme hydrologic situation. This work presents the overview of knowledge and results which were achieved at IH SAS in this question. It can show the ways how to optimize the adjudicated processes which emerge during the requirement of emergency intervention. The solution of this task was located at the Žitný Ostrov area because this territory with their existence of channel network is suitable for studying the surface and groundwater interaction. The channel network at Žitný Ostrov was built up for drainage and also to safeguard irrigation water. The water level in the whole channel network system has an effect on groundwater level on the Žitný Ostrov and vice versa. It was been necessary to judge the impact of the channel network silting up by bed silts on the interaction between channel network and groundwater on the Žitný Ostrov. The aim was to evaluate the changes of bed silt state of Žitný Ostrov channel network and consecutively their influence on interaction processes between groundwater and surface water along the channels in the period from 1993 to present. The measurements of bed silt thickness in Žitný ostrov channel network had been started from1993, later they continued at selected profiles of three main channels – channel Gabčíkovo-Topoľníky, Chotárny channel and Komárňanský channel (for checking of the silting up variability). From 2008 the detailed field measurements of cross-section profiles aggradations along these selected three channels have been started. The objective of detailed field measurements was the determination of the silt permeability which is expressed by parameter of saturated hydraulic conductivity. This parameter was determined by two ways – as the saturated hydraulic conductivity obtained from disturbed samples of silt Kp and as the saturated hydraulic conductivity obtained from undisturbed samples of silt Kn. In the first case the granularity of silts was determined as a first step and then was computed their Kp from the empirical formulas according Bayer-Schweiger and Spacek. From undisturbed samples of silts which were extracted along the channels from top, middle and bottom layer of silts, were determined the values Kn by the laboratory falling head method. The valid values Kp on channel Gabčíkovo-Topoľníky ranged from
4,33 10-7 to 4,46.10-5 m s-1, on Chotárny channel from 5.98 10-5 to 2.14 10-6 m s-1 and on Komárňanský channel fluctuated from 1.93 10-6 – 6.09 10-5 m s-1. The valid values Kn on on channel Gabčíkovo-Topoľníky ranged from 5.21 10-8 – 4.18 10-3 m s-1 , on Chotárny channel ranged from 8.54 10-8 – 2.70 10-4 m s-1 and on Komárňanský channel fluctuated from 4.72 10-7 – 1.26 10-5 m s-1. The remarkable results were noticed by comparison of values of saturated hydraulic conductivity from disturbed and undisturbed samples Kp and Kn. On Chotárny channel the values of silt saturated hydraulic conductivity from undisturbed samples Kn approximately hundredfold decreased (from 10-6 to 10-8 m s-1). On Komárňanský channel the comparison of values Kp and Kn shown that the values Kn from undisturbed samples approximately tenfold descended against Kp.Simultaneously, the bed silts‘ impact on the groundwater recharge (saturated hydraulic conductivity of silt) was also examined. Determination of the total recharge amount was done by numerical simulation (model SKOKY) and by the so-called method of interaction formulas. These two approaches were applied at the Žitný Ostrov channel network. There were field measurements performed in monitored three main channels and adjacent to obtain correct input data. These characteristics were used for simulation and computation of total recharge along the channels. The total recharge amount was calculated for four alternatives of the surface water levels in the channel and the surroundings groundwater respectively. We chose four simplified variants with the same geological conditions in surroundings area of channels, only water levels of groundwater and in channels were modified. The results of the simulations seem to show greater impact of the silt in the case of outflow from the channels to the surroundings than the inflow into the channel from the surroundings.
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Correlations study between the selenium content of wheat grass (Triticum aestivum L.) and wheat seeds grown on different soil types
117-121Views:290In the course of the research we determined selenium and dry-matter content of 35 wheat grasses and 35 wheat seeds. The selenium content of the preparation plant samples was measured by spectrofluorimetric determination (ʎexcitation=380 nm, ʎemission=519 nm) of the resulted piaz-selenol complex. It was established that between the selenium content of the wheat grass and wheat seed the correlation coefficient was 0.36 at p=0.05 level which indicates a medium close correlation. Similarly, there was a medium close correlation between selenium content of the wheat grass calculated on dry-matter basis and total selenium content of the wheat, with a correlation coefficient of 0.40 at p=0.02 level.
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Determination of element contents of commercial and homemade jams
71-75Views:638Various products could be prepared by using fruits as raw materials. In Hungary, the most popular fruit products are spirit, jams, preserves, juices and dried fruits. Jams are made from different fruits, with different fruit content, technology and additives. They can be used for different products or they can be consumed by themselves. These products and their related production processes have great traditions in Hungary. In addition, they are widely used.The aim of our study was to determine the element content of jams and to compare these samples based on their micro- and macroelement content.In this study, 26 fruit jams with different botanical origins were examined. 10 samples were commercial, and 16 samples were homemade products. The determination of micro- and macroelements was carried out by using Inductively Coupled Plasma Mass Spectrometer and Inductively Coupled Plasma Optical Emission Spectrometer. Different element contents were measured [B (249.7), Ca (422.6), Fe (259.9), K (769.8), Mg (280.2), Na (589.5), P (185.9), S (182.0), Al (27), Mn (55), Cu (65), Zn (66), Sr (88), Ba (137)]. Based on element contents, the jams showed statistical differences. -
Decreasing Energy and Water Use in the Meat Industry
24-28Views:164The technology supervisions are needed from time to time in order to involve the new research results, experience, new technologies and equipments organising principles into the production and to make it cheaper and with less expenditure to increase the profitability and competitiveness. In the course of our investigation we aimed the analysis of the traditional technologies and improving of it. In this article we detail the heat treatment curing process. We applied the principles of experimental design for the determination the main influencing parameters in the processes. Then we made simulations and modelling in seeking for the environmentally better technology programs. We developed a method for measuring the temperature development of products with small diameter using the similarity theory in unit operation. In the course of the analysis of the heat treatment processes we could state that the heat treatment time can be reduced significantly by decreasing the size of the product and choosing the right ratios among the surface heat transfer intensity, ambient temperature and involving the lethality obtained during the cooling phase. The total sparing were about 10-20%. We solved the problem associated with the sensor placement error using a plastic material (metamid). We establish a curve between the real product temperature and plastic rod temperature by which the monitoring of the process became more accurate. We determine the size modification for different product sizes. In case of curing we observed very similar phenomena. For the determination of the diffusion coefficient we adopted the Ball-method not using in this field till today. We could reduce the excess saltiness and loss of NaCl with about 5%.
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Managing risk using real options in company’s valuation
125-132Views:318The valuation of company is very important because provides information about the current value/situation of company, and through this, provide the opportunity of choosing the best company’s growth alternatives. The future strategic decisions are characterized by lack of knowledge, information, so all measures of company’s growth are closely linked with uncertainty and risk. The company’s valuation process is also related with uncertainty and risk. The risk may result both from the assessed assets and the technique used. In literature, we could find three approaches for risk management: capital budgeting based method, methods based on portfolio analysis and real options approach of risk management. Among them, the real options based methods is the most revolutionary approach for risk management. The advantages of the method, consists in the fact, that the process of establishing strategic decisions integrates the possibility of reversibility, delay and rejections, which isn’t it possible at two previous methods. The method also takes into account the total risk of company, so both the company-specific and systematic risk. In this study, I have used one of the best-known real option based method, the Black-Scholes model, for determining the option’s value. Determination of option value is based on the data of enterprise, which was tested Monte Carlo simulation. One of the basic assumptions of the Black-Scholes model is that the value of option is influenced by several factors. The sensitivity of option’s value could be carried out with so-called “Greeks”.. In the study the sensitivity analysis, was carried out with indicators Delta (Δ), Gamma (Γ) and Vega (ν). The real options based risk management determinations were performed in the R-statistics software system, and the used modules are 'fPortofio' and 'mc2d'. By using of real options method, I have calculated the average value of company capital equal with 38.79 million. By using simulation was carried out 1000 runs. The results of this show a relatively low standard deviation, small interquartile range and normal distribution. In the calculation of indicator Delta, could be concluded the value of company moves in 0.831 proportion to the price of options, the standard deviations of index is low, so the real option based method could be used with success in company’s value estimation. The Gamma index shows the enterprise value is sensitive just for large changes. The result of Vega reflects the value of option, so the company’s value volatility, which is small in this case, but this means a volatility of value. In summary, we can conclude that the call options pricing model, well suited for the determination of company’s value.
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Supplementary botanical examinations for modelling the grass production of the great pasture of Hajdúbagos
17-21Views:189Our botanical survey at the great pasture of Hajdúbagos is a part of a broad research that aims to predict the production of the grass at the given area. As the mentioned pasture is a nature conservation area, the usage of artificial fertilizers or other classic grassland management methods in its handling are prohibited. Thus grazing is an important tool for the management of this area, however the not suitably regulated grazing order and the poorly calculated carrying capacity cause serious problems at some parts of the pasture. The prediction of the grass yield is essential to
avoid both over- and both under-grazing and for determining the optimal number of the grazing animal stock and the grazing method, thus the most suitable management strategy.
The potential grass yield is easily calculable with a computer model that will be established as a basis for determining the grass production. For the sake of getting an accurate view of the plant associations of the pasture, we created examination quadrates and determined all plant species found in the quadrates. After plant determination, we compiled a coenological table in which we marked besides the scientific name and families, the life forms of each species that refer to the structure, morphology and thus the adaptability of plants to their environment. We determined the
TWR, so the thermoclimate, water and soil reaction values, the nature conservation values, as well as the covering values of each plant species (DB), and the total coverage of the examination quadrates (B%).
According to the covering values, grasses proved to be characteristic plants at the examined pasture, thus we need to consider them influential in calculating the animal carrying capacity and with the rest of the information, we need to supply the model.
The life forms and TWR indicators, all together with the nature conservation values provide further important data to the development of the management suggestion of the protected pasture. By examining these values to different parts of the area, we could get an exact view on the measure of the degradation effects. This promotes the determination of grazing methods and the forming of the boundaries of certain pasture sections, to avoid those harmful anthropogenic effects that seriously endanger this extensive sandy pasture. -
Using sensors in precision crop production
267-270Views:270Proper plant nutrition that takes into consideration both the requirements of plants and ecological conditions is one of the most important precondition of successful plant production. An important element of the N-fertilization of wheat is that the optimum zone of nitrogen supply is significantly narrower than that of other plant species, therefore it can easily happen that we apply higher or lower nitrogen doses than the optimal one. A possible solution to this problem can be precision agriculture. Applying the methods of precision agriculture we can take into consideration the heterogeneity of fields. By applying precision methods either online or offline we can intervene faster than if we would rely only on regular soil and plant analysis procedures. The determination of the doses of nitrogen and the timing of application are influenced also environmental and
economic aspects. The chlorophyll content of the leaves indicates the nitrogen status of plants, since there is a relationship between the nitrogen content and the amount of chlorophyll in the leaves. According to plant analysis results there was a strong and significant relationship between the values of the NDVI (Normalized Difference Vegetation Index)and the total nitrogen content measured in the leaves. -
Analyzing the Population Retaining Ability and the Ability to Economically Provide for a Population in the Micro Region of Püspökladány
210-219Views:164According to the data of population density, 98% of Hungary’s territory has rural features. Gaining EU supports, in order to focus on developing the most underdeveloped communities, and in order to decrease – not to increase – the differences between communities, the establishment of priorities and determination of the rank of rural communities based on their development potential is necessary. The claim of measurability arises because of comparison and classification. A possibility or a target area of measuring is analysing population retaining and income producing capability of rural areas.
To gain adequate, many-sided information about the development potentials of a given community, micro- or macro region, complex condition survey, as well as secondary information completed with empirical data and subjective value judgment is essential. The aim in every case is to gain experience of the present condition via determining the direction of change.
In this study, I deal with the clarification of the definition of population retaining ability and the ability to economically provide for a population and introduce the most important results of the inquiry with questionnaires completed in the frame of an empirical survey. -
Study of the biodegradation of slaughterhause feather waste by Bradford method
77-81Views:298The 15–20% of the by-products of meat- and poultry industry – that unsuitable for human consumption – contains keratin. The slaughter technology of poultry produces large amount of poultry feather with 50–70% moisture content. This means more million tons annually worldwide (Williams et al., 1991; Hegedűs et al., 1998). The keratin content of feather can be difficulty digested, so physical, chemical and/or biological pre-treatment is needed in practice, which has to be set according to the utilization method. The microbiological and enzymatic degradation of feather to soluble protein and amino acids is a very favourable and relatively cheap opportunity to produce valuable products of the resulting feather. Our applied treatments were based on the determination of the most effective method, which is able to follow the biodegradation of waste poultry feather.
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Growth and yield patterns of black locust (Robinia pseudoacacia L.) sample trees affected by site conditions: case studies
125-128Views:290The trees removed from the long-term experiment plots are available for the measurements as lying trees. Through the determination of the volume in sections along the stem, the stem form, the stem volume and other factors can be specified. The comparison of the stems of individual trees of first and third yield classes of black locust (Robinia pseudoacacia L.) stands shows that site conditions have a main effect on the yield (mean tree volume). The difference can be as high as 53% at the age of 30 depending on the sites. To determine the growth patterns based on tree volume is rather a new approach in the light of the relevant literature. The obtained results also highlight the importance of choosing the appropriate tree species for a given site.
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The Valuation System of the National Land Fund
317-323Views:210The aim of establishing a National Land Fund was to realise the rational management of land property belonging to the Hungarian State, to assist in the realisation of estate political directives, and also to support the development of a modern property structure based on family farms. During this 3 years operation the National Land Fund has become the major player of the Hungarian land market. It has arranged land trades totaling 15,000 hectares, which makes 50% of total related turnover. The NLF created the reason for the existence of land as credit security with the provision of security of mortgage credits. National Land Fund has written co-operation contracts with 11 commercial banks in order to provide long-term agricultural mortgage with the background of land security. NLF has issued almost 1,000 conditional declarations of land purchase to the banks, helping the credit system of agricultural companies.
The valuation system „TÉR” created by the National Land Fund, is a many-sided, flexible system adjusted to Hungarian conditions. This evaluation system can determine the value of land in a reliable way. NLF built further controls into the process with the co-operation of independent revisers providing real determination of land value. -
Characterisation of a thermotolerant yeast, Kluyveromyces marxianus CBS712
7-13Views:374Fermentation at high temperature with application of thermotolerant microorganisms is a technological advantage in bioethanol production. Among the yeasts, K. marxianus has outstanding thermotolarance. The industrial application of the IMB3 strain occurs usually at 45C. The final aim of our project is the genetic modification of the K. marxianus CBS712 strain in order to achieve ethanol production at higher temperature than the currently applied. This requires the characterization of the CBS712 strain, with special attention to the determination of the temperature limit of its growth and the amount of the ethanol produced. The temperature limit of growth was 48C in YPD medium. Elevation of the temperature above 45C led to an exponential drop of the cell viability. Ethanol production was tested in shaking flasks, in MYFM medium, under oxigene limited conditions, applying variable concentrations of glucose (12–20%) and different temperatures (45–47 ºC). Preliminary results have revealed that the elevation of glucose concentration increased the amount of ethanol produced. The amount of ethanol (appr. 5%)+ produced at the highest glucose concentration was not different at the tested temperatures (45, 46 and 47 ºC). The observation indicates the potential in raising the thermotolerance of the strain.
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Investigations of Thrips tabaci and Aeolothrips intermedius population dynamics in tobacco plantations
121-127Views:314Studies were conducted between 2015 and 2017 with yellow sticky traps in seven tobacco plantations. The purpose was to determine when and in what numbers onion thrips individuals can settle into tobacco plantations. The primary objective of the study was to determine the proper timing of chemical treatments, furthermore, the determination of crucial factors that can influence the population dynamics of Thrips tabaci.
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Evaluating of soil sulphur forms changes in long-term field experiments of Látókép
71-76Views:335The aim of this work was to evaluate the changes of different sulphur forms (soluble, adsorbed) in chernozem soil in a long-term field experiment supplied with increasing doses of NPK fertilizers for a long time. In addition, other objective of this study included the examination of the applicability of recommended extractants of the different sulphate fraction in Hungarian soils. A long-term field experiment was established at the Research Station of Látókép of the University of Debrecen in 1984. In addition to control, two levels of NPK fertilizer doses have been used with irrigated and non-irrigated variants. Winter wheat and corn were cropped in a crop rotation on plots. Soil samples were collected in three different development stages of winter wheat, at the stage of stem elongation (April), flowering (May) and ripening (June of 2018) from the topsoil (0–20 cm) of experiment plots. Water-soluble inorganic sulphate was extracted with 0.01M CaCl2 solutions. The soluble plus adsorbed sulphate was extracted with 0.016M KH2PO4 solution. Sulphate was measured by turbidimetric method. 0.01M CaCl2-SO42— ranged between 0.293–1.896 mg kg-1 and the 0.016 M KH2PO4-SO42- varied between 5.087–10.261 mg kg-1. The values of KH2PO4 SO42- was higher than that of CaCl2-SO42-, because KH2PO4 extracted the adsorbed and soluble fractions of sulphate, while CaCl2 extracted the soluble sulphate fraction. The amount of absorbed sulphate was calculated by the differences of KH2PO4- SO4 and CaCl2-SO4. The KH2PO4 characterizes mainly the adsorbed sulphate fraction much more than the water-soluble fraction. KCl is the most widely used extractant for the determination of plant available sulphate content of soil in Hungary; therefore, KCl-SO42- fraction also was determined. The KCl-SO42- ranged between 0.328–2.152 mg kg-1. The CaCl2-SO42- and KCl-SO42- fractions were compared and based on Pearson's linear correlation, moderate correlation was established (r=0.511) between them. In all three extractant (0.01M CaCl2, 1M KCl, 0.016 M KH2PO4) higher sulphate fractions were measured in the fertilized plots where superphosphate had been supplied for ages until 2010. The arylsulphatase activity of soil also was determined and ranged between 9.284 and 26.860 µg p-nitrophenol g-1 h-1. The lowest value was observed in the treatment with highest NPK2 dose, both in irrigated and non-irrigated areas.
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The impact of environmental factors on the measurement of the normalized difference vegetation index
141-147Views:411The level of nitrogen supply of a plant population can be quickly measured with non-destructive optical measurement devices and the differentiated determination of nitrogen shortage and the replenishment of nitrogen can also be carried out. The level of nitrogen supply is based on the fact that the chlorophyll content of crops is in close correlation with nitrogen content and that the amount of chlorophyll can be easily measured on the basis of the light absorption of chlorophyll molecules. The successfulness of optical measurements can be influenced by the change of weather parameters; therefore, it is important to know the correlations between measurement results and weather parameters when it comes to practical use.
The GreenSeeker Model 505 measurement device determines the relative chlorophyll content in the form of the Normalized Difference
Vegetation Index (NDVI) calculated on the basis of the intensity of the reflected red and infrared rays of light from the crop population. The measurements were performed in alfalfa population with 10 replications at five measurement heights and four measurement times. The weather parameters were measured by a weather station located in the middle of the alfalfa population and the correlations between the meteorological data and the NDVI values were examined. During the statistical evaluation of the results, it was established that the NDVI measurement is primarily influenced by the relative humidity of the air, secondly by air temperature and thirdly by wind speed. Relative humidity was in strong correlation with the NDVI values which were also influenced by the measurement height and time. Regression was not significant in the case of 20 cm measurement height, but the measurements above 40 cm height showed significant correlations. The correlation was shown to be strong at each measurement time, but the influence of humidity was the lowest at 11:00 and 14:00. -
Identification of environmental costs for agricultural companies – methodological questions and problems
177-183Views:178It 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. -
White rust species (Chromista, Peronosporomycetes, Albuginales, Albuginaceae) on common weeds in Hungary
30-33Views:477The obligate plant parasite fungi in the family Albuginaceae are responsible for causing white rust diseases on weeds and they are rather common worldwide. Weedy plants with characteristic symptoms have been collected in 2014 and 2015 on location Hajdú-Bihar and Jász-Nagykun-Szolnok counties in Hungary. The determination of the species were based on the morphological characters both pathogens and hosts. Albugo candida was determined on shepherd’s purse (Capsella bursa-pastoris). Common purslane (Portulaca oleracea) is a host for Wilsoniana portulacae. The fungus Wilsonia bliti (syn.: Albugo bliti), the causal agent of white rust disease was found on redroot pigweed (Amaranthus retroflexus).
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Possibilities of mass valuation in land use in Hungary
59-68Views:338Technological development makes it possible to simplify and accelerate decision-making processes by adequately processing and evaluating large volumes of data. Sub-data obtained from large data sets have a very important practical role in asset valuation, forecasting and valuing delineated or difficult-to-map areas, or in the context of portfolio management. Land valuation is a separate segment within asset valuation and it requires a specific methodological approach on behalf of evaluators. In this study, the authors compared the transaction data of arable land and the value of other land use categories. Based on empirical assessments, the authors developed proposals for the fast and cost-effective determination of the value of land use categories other than arable land - mainly meadows and pastures.
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New possibilities to determine wheat quality parameters by near-infrared spectroscopy
65-69Views:482Analyses and methods in wheat quality determination require more sample, time, work and cost, thatswhy flour quality control needs rapid, reliable tools. Near-infrared spectroscopy has many advantages, which make it suitable in quality control. NIR instruments need calibrations to their work. In our study we examined gluten content, falling number, valorigrpahic waterabsorption, alveographic P/L and W value of wheat samples. Modified partial least squares analyses on NIR spectra were developed for each property. The results show that we got such calibration modells, which are able to predict the properties (expect falling number) with enough accuracy.
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Effects of Cropping Year and Artificial Fertilization on Alveographic Quality of GK Öthalom Winter Wheat Variety
126-133Views:283Qualification of winter wheat became more complex for Hungary, after the expansion of the EU. Use of Chopin alveograph is a general method in Western- and Southern Europe. This method is not traditional in Hungary, so determination of alveographic properties of Hungarian winter wheat varieties is very important. Artificial fertilization is one very important component of applied agricultural engineering, which effects winter wheat quality. The another factor is the weather or rather the cropping year, which effects winter wheat quality too. We examined both of them and the alveographic quality of GK Öthalom winter wheat variety between 1996 and 2003.
We found that cropping year has significant effect on the alveographic quality of GK Öthalom winter wheat variety on each treatment of artificial fertilization. We found no connection between quantities of precipitations of vegetation periods and the W values of GK Öthalom.
We found a strong connection in 1999 and 2003 as well as a very strong connection in 1996, 1997 and 2002, between the increase of fertilizer dose and W values of GK Öthalom. Treatments of artificial fertilization had a significant effect to W values of GK Öthalom in 2001 and 2002. The differences between the two methods are because of large standard deviation of the results. -
Evaluation of various silo sorghum hybrids from the energetic aspect
107-111Views:247The sweet sorghum is a perspective plant of bioenergy, which can be the foundation of Hungarian bioethanol production in the future. By the examination six sweet sorghum hybrids have been examinated by the viewpoint of sugar aggregation and bioethanol production capacity. The founda tion of the surve y was three growing se ason (201 0, 2011, 2012 ). The ex per ime nt w as on the production sites of U niversity of Debrecen CAAES RISF Karcag Research Institute. The production site of the sweet sorghum have been sampled by samples of 1 m2 by hybrids within the period of august 15 and november 15. The sugar content of the samples have been measured by refractometer which was the base in the determination of ethanol production capacity.
As a continuation of the evaluation of energetic viewpoint the Higher Heating Value (HHV) have been measured from the bagasse of sweet sorghums. According to the results it can be stated that int he case of sugarcontent and the dinamics of the sugar aggregation can show several differences, while HHV of sorghum bagasse is within 16 200 and 16 900 J g-1.
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Environmental Consequences of Efficient Use of Nitrogen Fertilizers
41-46Views:205Nitrogen fertilizer represents major economic burden. For this reason, although the efficiency of nitrogen utilization varies highly, its actual use generally remains at low levels; these averaging between 25 and 50%. We set up an experiment at the Oradea Research Station, using 15N labeled fertilizers, in order to investigate the possibility of increasing N fertilizer efficiency in winter wheat under irrigation conditions.
Fertilizers labeled with 15N allows us to individually determine its effect on yield formation, as well as the use efficiency of N from fertilizer following application rate and time. The amount of N derived from fertilizer as determined in straw and grain yield is high. When the labeled fertilizer is applied at tillering time, the values of this indicator rise when higher N levels we applied.
In separate experiments, we investigated a series of aspects connected to chemical fertilizer regarding the determination of the type of fertilizer, optimum time and rates of application; all these as a function of the special pedoclimatic conditions.
The results obtained in the field show that the effectiveness of N utilization in wheat is most variable and generally low, often ranging between 25 and 33%, owing to N loss within the system through leaching and NH3 volatilization.
A readily achievable increase in efficiency of 5 percentage points would result in considerable savings, and can be brought about by reducing nitrogen losses. The added benefits to the environment in terms of reduced ground/water contamination and lowered nitrous oxide (N20) emissions would also be substantial.
The figures for N fertilizer use efficiency (% N range from 35.5 to 72.6, the highest value being recorded with an N application of 120 kg/ha at tillering, when the previous crop was sunflower).
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