Today 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.
It 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 mor...e 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
...5); font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">By 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.
Aquaculture species such as fish, crayfish, molluscs and plats are a wide range of products, with continuously growing demand worldwide. The reasons for this is that they are cheap and easy-toraise protein sources, thus having significance in food supply especially in developing countries in tropic regions, moreover, the premium category foodst...uffs in developed high income countries are also belonging to this category. World annual total production of 164 million tons (2009) are made up of two sources: 1) marine and inland fisheries landings that are stagnating for several years and 2) aquaculture which is growing dynamically with annual 6% rate between 2000–2009. The latter is accounting for nearly 45% of the total supply due to the depleting marine stocks caused by overfishing. Aquaculture is growing continuously also because the production is safe and can
be planned well.
Intensive fish production systems are the representatives of precision animal production, several types exist and widespread worldwide. The modern computerized temperate water recirculation plants with several thousand m3 capacity are widespread also in Europe because they make it possible to produce even the most valuable species whole year round. A key issue in the technical/feeding outlay is to meet the demands of the cultured species the best and the operation of the system is to be safe and cost-effective. One condition for this is intensification: enable to produce more product per unit resource input or effort. The facilities need significant amount of energy, thus renewable energy sources are to be favoured for which Hungary has comparative advantages.
One of the key sustainability challenges for the coming decades will be to improve the management of natural resources in order to reduce current levels of anthropogenic environmental pressure and respect the biological and physical limits and the carrying capacity of the planet. The first step towards meeting this challenge is an enhancement o...f the understanding of the material basis of our society. In the past 15 years, scientists in several research institutes have created a fast growing field of research, a new family of different methods, named material flow analysis (MFA). These instruments have an increasing policy relevance: international organizations (UN, EU, OECD) have encouraged member states to establish MFA accounting in their statistical programmes and urged governments and economic actors to use these tools. In this paper I present selected examples to reveal how the MFA approach and derived material flow indicators can be used for the evaluation of sustainability policies at municipality level.
An observational retrospective study was done to provide up-to-date information on recent sow removal patterns from 9 breed-wean herds of Midwest USA. The study comprised of sow’s removal reasons and removal types of F1 Landrace x Yorkshire gilts entered in the herds between 1st Jan 2014 and 31st July 2016. Data was extr...acted from existing database on Dec 2018 and 15% of the sows were still active in the herds hence not included in the study. Descriptive statistics showed that out of the 20,009 removed sows, planned removals comprised of farrowing productivity (FP) 3,523 (17.6%) and old age (OA) 1,785 (8.9%) while unplanned removals consisted of reproductive failure (RF) 7,786 (38.9%), health problems (HP) 2,629 (13.1%), locomotion problems (LP) 1,473 (7.4%) and conformation issues (CI) 1,350 (6.8%).‘Did not conceive’ and “No heat” were observed as the main contributing factors accounting for 37.6% and 32.9% respectively for gilts & sows removed by RF.13.5% of the gilts (Parity 0) were removed from the herds before attaining their first litter of which 64.1% of their removals was due to RF. Removal type consisted of slaughter (S) 85.0%, found dead on the farm (DoF) 10.8% and euthanized (E) 4.2%. The research findings depict an upward trend of sow RF removals in the US swine herds posing a serious concern for US swine producers. Characterization and quantification of sow removals gives a revelation on the deeper intrigues about the vulnerability of the various parity in respect to common causes of RF. This helps swine producers to decisively improve on gilt replacement selection, reproductive efficiency, health and nutrition management all aimed at increasing overall swine productivity and efficiency in management. Swine farmers in the US can now focus their efforts towards curbing unnecessary RF removal within parity specifics.
The earth's population is growing steadily, currently accounting for about 7.3 billion people. Population growth causes food demand to rise, approximately 36 million people die each year due to starvation or related diseases. One solution to this problem is the continuous examination and development of the agricultural economy. In this study, m...atrix-assisted laser desorption/ionization time-of-flight mass spectrometer (MALDI -TOF MS) were used to analyse of sunflower, soybean and hemp. In order to analyse the protein of maize, this method has already been applied. However, for sunflower, soy and hemp, it is necessary to develop a sample preparation method. Choosing the optimal matrix solution for ionization the traget molecule is an essential part of developing the method. Our aim is to compare two different matrix solutions (α-HCCA, SA matrix), based on the properties (intensity, noise ratio, value of spectra) of the spectra.