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Application of environmental accounting tools for agricultural companies
60-68Views:74Today 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. -
Environmental Indicators – Agri-Environmental Indicators
248-255Views:65close relation. This means that policies related to the economy and the environment cannot be handled without each other. The United Nations Conference (Stockholm, 1972) was the first global conference to signal that environment concerns have increasingly become subject of mainstream socio-economic policies. The process started in the Seventies, laying emphasis on environment protection, plays an important role in the policy of international agencies. The use of environmental indicators is essential for monitoring the effects of environmental measures. The best way of evaluating sustainability if the results can be compared on a global level. International efforts are being made by the United Nations (UN), the Organisation for Economic Co-operation and Development (OECD), the Statistical Office of the European Commission (Eurostat) and other international agencies to develop a framework for environment statistics. This study deals with these frameworks, paying attention to agri-environment indicators. Hungary became a member of the UN in 1955, of the OECD in 1996, and will become a member of the European Union in 2004. The first summary in connection with environmental indicators of Hungary, taking the OECD Pressure – State – Response framework as a basis, was published in 1994. As a result, comparability of environmental indicators for Hungary with those used international are given.
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Indicators and main motivations of environmental awareness in the enterprises of the Hungarian processing industry
133-137Views:111This paper focuses on the corporate environmental performance and its motivating factors. The background of the study is a questionnaire survey covers 82 Hungarian manufacturing companies. The identification of the environmental performance based on the study of György Pataki and László Radácsi who create a group of environmental indicators. The motivating factors are several stakeholders of the companies who have affect on an organization's environmental actions. These motivations can be divided into internal and external factors. According to the questionnaire survey the combination of internal and external factors seems to the most important to the better environmental performance.
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Evaluation of the microbial soil quality indicators in agricultural soils from Crisurilor Plain
79-80Views:98The researches were carried out in 2010 and 2011 on the haplic luvisol cultivated in three variant such as: pasture, cropland, and orchards. Based on the total number of microorganisms monitored in the haplic luvisol (aerobic mesophilic heterotrophs, yeast and mould, Actinomycetes, nitrogen fixing bacteria and nitrifying bacteria) was calculated the bacterial indicators of soil quality (BISQ) and was appreciate the bacterial potential of the haplic luvisol. Seasonal analyses were carried out, and annual BISQs have been calculated too. The values of the bacterial indicators of the haplic luvisol in different cultivation conditions (pasture, cropland and orchards) indicate a high density of the bacterial groups in 2010 and 2011. In 2010 the values of the BISQs are included between 3.617 (minimum in autumn, in pasture) and 5.458 (maximum, in spring, in pasture). In 2011, the minimum value (3.622) was registered in pasture, in autumn, and the maximum value (4.851) in the haplic luvisol cultivated with maize, in spring. In 2010 and 2011, based on the bacterial indicators of the soil quality values, on the first position is the cropland (4.750, 4.721) followed by orchards (4.615, 3.985) and pasture (4.537, 3.758).
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The Assessment of Sustainable Tourism
414-421Views:121Tourism 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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Some population genetics parameters of the present Hungarian Hucul Horse population
15-22Views:150We examined the Hungarian population of the Hucul horse breed, under genetic protection, based on population genetic indicators until the year 2014 included. The evaluation was performed using the Endog programme based on the following indicators: inbreeding coefficient, average relatedness, the maximum number of generations, the number of full generations traced and offspring number. Our findings were as follows: the average inbreeding coefficient of the total population was 5.99%, average relatedness was 11.82%, the maximum number of generations was, on the average, 16.04%, and the number of full generations traced with reference to the whole population was 4.15% on the average. 40% of the whole population (723 individuals) did not have any offspring; 42% (759 individuals) attained an offspring of 1 or 2, while 3.4% (88 individuals) had a surviving offspring of 3. The highest offspring number according to the national database (92) was attained by one stallion.
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The effect of immigration on some population genetic parameters of the Hungarian Hucul population
91-96Views:125Population genetic indicators of the Hungarian Hucul population were calculated taking also into account the effect of imported horses.The birth year of the examined 3002 individuals ranged between 1871–2015. The last year involved in the examination was 2015, when the research was conducted on the stock under stud book control. The calculations on the population were made using the statistic indicators in the Endog programme, with and without the imported Polish horses. Figures were depicted using R software. Number of offspring of the Polish individuals was presented in tables; the distribution of the offspring per stud and per mare family, as well as the Nei’s genetic distance,were presented graphically.
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Tourism and sustainability in Hungary
135-143Views:80Sustainable development is a very popular conception since many years. In practice there could be many difficulties.
Economic, social and ecological systems are too complex to see all the consequences clearly. After all, sustainable criteria are indispensable for responsible planning.
Tourism is one of the world’s dynamically developing economic sectors. But according to this development, we have to confront with a lot of negative effects, like air pollution, or mass. With globalization, the opportunities for tourism increase: thanks to modern transport, places which were too far to be accessible before are now able to be reached. But there are consequences to this expansion. Unfortunately, growth e.g. in air transport causes considerable environmental damage.
In today’s fast-paced world, the sanctity of nature, a soundproof environment, clean air and rural life have become increasingly important. With the growth of demand and tourism globalized, these values can damage or disappear in a short time. So, in tourism, it is vital to project development plans with sustainable principles.
Just as other countries, in Hungary, the development of sustainable tourism is slowly becoming a priority. Fortunately, in plans for the next few years, there appear more concrete ideas on ways to make sustainable tourism grow.
In my study, I assess Hungary’s position in sustainable tourism, examining how sustainable tourism indicators fit in sustainable development indicators and how can we measure aims of sustainable tourism. -
Towards a new national sustainable development strategy – findings of in-depth interviews
39-46Views:104Hungary’s new national sustainable development strategy is expected to be drawn up by 2012 and social debate for discussion has already been under way. This document provides the basis of all other strategies, programs and plans. I prepared a survey by the method of structured in-depth interviews to explore the opinion of experts engaged in environmental issues and strategy development about sustainable development, the situation of the Hungarian strategy adopted in 2007 and applied indicators. The picture is highly diverse: there is a lack of unified viewpoint even about the concept of sustainability. However, the definition of a common, jointly adopted concept is the first stage in strategy development. Precisely formulated objectives and their related indicators are required for a strategy to fulfill its role – this is the theoretical part of strategic thinking.
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The use of MFA indicators in the characterization of the settlement sustainability
107-116Views:67One 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 of 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.
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Exogenous salicylic acid treatments enhance tolerance to salinity of wheat (Triticum aestivum) plantlets
34-38Views:118Salt stress, an abiotic stress, determines modifications of some biochemical indicators, like, antioxidant enzymes, proline (amino acid
accumulate in higher plants under salinity stress) content, and some physiological processes including: plant growth and development. In
this paper we studied the influence of exogenous treatment of wheat seeds, with 0.1 mM salicylic acid (SA) solution, in the plant response to
salt stress. The treatment was applied by presoaking the seeds in the treatment solution for 12 hours before germination. The results showed
that exogenous 0.1 mM SA solution, administrated to the wheat cariopses significantly ameliorated the negative effect of salt stress in first
week of germination in laboratory conditions. -
Marginalisation and Multifunctional Land Use in Hungary
50-61Views:74Our study prepared as a brief version of National Report in the frame of EUROLAN Programme. We deal with the interpretation of some definitions (marginalisation of land use, multifunctionality of land use, marginalisation of agriculture, multifunctionality of agriculture), with sorting and reviewing indicators of marginalisation and finally with the analysis of functions of land use. We suggested a dynamic and a static approach of marginalisation. We can explore the dynamic process by time series and the static (regional) one by cross-section analyses.
It is very hard to explain the perspective of the future of marginalisation of land and of agriculture in Hungary. The process of marginalisation seems faster in the agriculture in the coming years, but it depends on the utilisation of new possibilities given by the EU financial resources and by the Common Market. At this moment agriculture seems one of the big losers of the accession.
In the long term we should face considerable challenges in the land use. It is necessary to take into account that there is a supply market of foods and traditional fibre production world-wide. There are limited possibilities to produce and to market for example biodiesel (fuel), bioethanol, or maybe biogas. Thus the environment and landscape preservation becomes more and more real land use alternatives.
The environmental interpretation of the multifunctionality of land use: activities (functions) of environmental preservation and nature conservation in a certain area, which aim to preserve natural resources by the existing socio-economic conditions.
Preservation of rural landscapes is the task mainly for land-users, who can be commanded by legal means and can be encouraged by economic measures to carry out the above activity. In the recent past measures of „command and control” type regulation were predominant, however nowadays, especially in the developed countries, the role of economic incentives increases.
As a conclusion of our analysis we can state that as long as the main land-dependent activities (agriculture, forestry, housing, tourism, local mining) cease to be viable under an existing socio-economic structure, then it is hardly possible to sustain the rural landscape on an appropriate level by non-commodity products (such as environment preservation, cultural heritage, nature conservation, employment etc.).
1 The study was prepared in the frame of EUROLAN (EU-5 Framework Project), QLK5-CT-2002-02346, as a compiled version of the Hungarian National Report, The national project co-ordinator: Prof. Dr. Gabor Szabo.
A part of places with high ecological values coincides with the areas with unfavourable agricultural endowments and underdeveloped micro-regions. We think so that the marginalisation preserves the non-environmental-sound activities and hinders the development of multifunctional agriculture and this process can change only by joint utilisation of endogenous and exogenous resources and methods. Thus the successful programmes for agri-environmental protection and multifunctional land use can serve the moderation of negative effects of marginalisation or maybe the marginalisation process itself. -
Application of different compost doses in Pinova and Golden Delicious apple orchards
91-94Views:123Nowadays the success vegetable and fruit production are unimaginable without regular nutrient management. The animal husbandry is getting decrease, thereby there is the lack of organic fertilizer and it is suggested to find alternative nutrient supply methods. One of the ways to supply the required nutrients in an environmentally friendly way is the application of composts, which is less widespread so far, which is appropriate for the requirement of organic farming.
From the year of 2010 in each year, compost doses were applied in biological apple orchards in cooperation with the Institute of Horticultural Science. In the function of the years different changes were resulted by the compost treatments in the examined parameters in case of both apple species (Golden Delicious and Pinova). It was concluded that the dry matter, ash, total acids, sugar content and the vitamin C changed versus time and species. It is supposed that the effect of compost treatments is getting visible.
According to the data higher dry matter, total acids and sugar content, (in some cases) ash were measured in case of the apple species Pinova, while the measurements showed higher vitamin C content in case of the species Golden Delicious.
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Distribution and damage of bacterial canker on lemon bushes in the conditions of the Southern part of Azerbaijan
41-49Views:95This paper summarises and presents the results of two-year (2020–2021) field and laboratory studies on the spread and harmfulness of bacterial canker of citrus crops (Xanthomonas citri (Hasse) Dowson.) on mid-ripening lemon cultivars (Citrus limon L.). Experimental field research conducted by us in 2020–2021. It has been established that bacterial canker (Xanthomonas citri) is found mainly on lemon bushes (Citrus limon L.). The pathogen also causes canker (Xanthomonas citri) on kinkans (Fortunella margarita (Lour) Swingle.), poncirus (Poncirus (L.) Raf.), lime (Cirtus aurantiifolia (Christm.) Swingle.). Japanese cultivars of oranges (Citrus sinensis (L.) Osbeck.) and citron (Citrus medica L.) are distinguished by significant tolerance. The most resistant are tangerines (Cirtus reticulata Blanco.) – they are almost not affected by bacterial canker (Xanthomonas citri).
We have established environmental factors that contribute to the wide spread and development of bacterial canker (Xanthomonas citri) on lemon bushes in the southern part of Azerbaijan.
The main indicators of the harmfulness of bacterial canker (Xanthomonas citri) have been identified. The potential for the death of canker-infected lemon fruits has been established. The characteristic features of external and internal signs of the disease were established. A scheme for combating bacterial canker (Xanthomonas citri) has been developed, and the optimal concentration of fungicides that retard the growth and development of pathogens has also been established. Photographs of bacterial canker (Xanthomonas citri) damage to lemon fruits are presented.
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Agronomical and economic evaluation of different soil cultivation systems
47-52Views:58In 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:70In 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. -
Challenges and agroecological approaches in crop production
75-89Views:165Never has the need been greater for an ecosystem approach to agriculture. As our global population exceeds 9 billion in the next 30 years, with a concomitant demand for agricultural products, ever more pressure will be placed on our agricultural systems. Meanwhile, climate change is altering the ecological settings in which agriculture is practiced, demanding adaptation. Knowledge generated by long-term research will help to address one of the grand challenges of our time: how to meet sustainably the growing world demand for agricultural products – in a way that minimizes environmental harm and enhances the delivery of a diverse array of ecosystem services.
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Agronomical and Economic Evaluation of Different Soil Cultivation Systems
17-22Views:72In 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.