managerial efficiency. The system of investigations is in accordance with the method elaborated and applied by the Department of Management Science of UD, CAS, Faculty of Agricultural Economics and Rural Development (Berde, 2003). This method involves questionnaire interviews and corporate data collection. The first part of the questionnaire co...ntains data with respect to the company, while the second part focuses on the manager being interviewed. The third part is a closed, directed interview-based preference assessment. I aim to assess the sample at my disposal in order to test the research model.
In the course of the assessment of questionnaires, I apply descriptive statistical methods for the assessment of the personal and professional features of the managers interviewed and the characteristics of the companies. In the case of questions substantively concerning the time factor – resource, managerial function, reaction time, and impact assessments – I carry out hypothesis testing. I draw up a zero hypothesis, whose appropriateness I test by means of statistical methods. I usually apply rank correlation for the evaluation of the relationship between the variables measured on an ordinal scale in my investigations. This can be applied if not the exact values of the given variables, but only their order in one respect or another is known. If the group building criterion is two-variable Mann-Whimey, if a multi-variable Kruskal-Wallis trial can be applied, which, after the rank transformation, gives information about the acceptance or refusal of the Ho hypothesis through the average of the ranks. The model also contains the managers’ evaluation of the time factor in management work.
Aim of financial statements’ risk analysis is to optimally allocate the audit resources. That optimum point can be reached, if we achieve maximum possibility of recovery of material risks. There are more than one procedures exist for researching of optimum point or risk assessment in other word, and they are needed to use even parallel. In or...der to take into consideration effects of risk we need to measure them somehow. At risk assessments risks are usually some kind of result of impact and possibility. Knowledge and measurement of impacts and possibilities are far not enough for assessment of certain risks. In this study I will present a possible usable risk assessment methodology for financial audit activities with using Multi Attribute Utility Theory (MAUT in the followings).
The following material focuses on dairy production and climate related issues in Hungary. All the data was gathered during PhD
project: Study of animal welfare status in dairy cow herds in Hungary. Relations between animal welfare and climate changes expressed by
increase in temperature are described. Extremely hot weather creates hard co
compromised. From the preliminary results obtained one might formulate hypothesis that there are still areas on the farms where immediate
actions should be taken to give a relief to cows in hot seasons. There was found significant number of farms with too many animals per one
water trough, dirty water troughs, limited access to water troughs and hazardous surface for cows in critical places where many animals are
gathered. Calves with not sufficient amount of water in hot days and other parts of the year were reported. Silage exposure to the sun and
mouldy food in a silage clump was also found to be an important factor in monitoring impact of warm weather. Half of the farms letting
animals to spend time on the pasture or paddock did not provide shade for animals. Low conception rate of first insemination was predicted
to be influenced by heat stress, what is proved by lack of heat decreasing measures taken on the farms.
Soils represent a considerable part of the natural resources of Hungary. Consequently, rational land use and proper soil management – to guarantee normal soil functions – are important elements of sustainable (agricultural) development, having special importance both in the national economy and in environment protection.
The main soil fu
Society utilizes these functions in different ways (rate, method, efficiency) throughout history, depending on the given natural conditions and socio-economic circumstances. In many cases the character of the particular functions was not properly taken into consideration during the utilization of soil resources, and the misguided management resulted in their over-exploitation, decreasing efficiency of one or more soil functions, and – over a certain limit – serious environmental deterioration.
Soil resources are threatened by the following environmental stresses:
– soil degradation processes;
– extreme moisture regime;
– nutrient stresses (deficiency or toxicity);
– environmental pollution.
Environmental stresses caused by natural factors or human activities represent an increasing ecological threat to the biosphere, as well as a socio-economic risk for sustainable development, including rational land use and soil management.
The stresses are caused by the integrated impacts of various soil properties, which are the results of soil processes (mass and energy regimes, abiotic and biotic transport and transformation and their interactions) under the combined influences of soil forming factors. Consequently, the control of soil processes is a great challenge and the main task of soil science and soil management in sustainable development.
The efficient control of these processes necessitates the following consecutive steps:
• registration of facts and consequences (information on land and soil characteristics, land use, cropping pattern, applied agrotechnics, yields, with their spatial and temporal variability);
• evaluation of potential reasons (definition and quantification of soil processes, analysis of influencing factors and their mechanisms);
• assessment of the theoretical, real, rational and economic possibilities for the control of soil processes (including their risk-assessment and impact analysis);
• elaboration of efficient technologies for the „best” control alternatives (best management practice).
Scientifically based planning and implementation of sustainable land use and rational soil management to ensure desirable soil functions, without any undesirable environmental side-effects, require adequate soil information. In the last years such data were organized into a computer-based GIS soil database in Hungary, giving opportunities for the quantification, analysis, modelling and forecasting of the studied environmental stresses and for the efficient and scientifically based prevention, elimination or reduction of environmental stresses and their unfavourable ecological and economical consequences.
Special attention was paid to the assessment of various soil degradation processes, as: (1) soil erosion by water or wind; (2) soil acidification; (3) salinization and/or alkalization; (4) physical degradation (structure destruction, compaction); (5) extreme moisture regime: drought sensitivity and waterlogging hazard; (6) biological degradation; (7) unfavourable changes in the plant nutrient regime; (8) decrease of natural buffering capacity, (9) soil (and water) pollution.
The actions against undesirable environmental stresses and their unfavourable consequences are important elements of sustainable, efficient, economically viable, socially acceptable and environmentally sound crop production and agricultural development. These are joint tasks of the state, decision makers on various levels, the land owners, the land users and – to a certain extent – of each member of the society.
Shown the expediency of the environmental expertise technologies of growing crops in terms of impact on soil fertility, crop phytosanitary status, quality, chemicals migration, biological soil activity, crop productivity, which ensure avoidance of adverse impact on the environment and human health.
Managerial activity is a process constituted by well separable functions, tasks. The functions and the content of managerial activity are influenced by several factors.
This multi-sided affectedness focused our attention on the analysis of management tasks. We aimed to formulate responses for the questions how and to what extent the activiti
Our findings suggest that the realization of certain management functions is influenced by several factors. Without striving for completeness, we could only evaluate 9-11 factors per function. The evaluation of information sources is considerably differentiated in terms of the activities, tasks of organizations. In the assessment of plans, the potentials for realization and repetition were judged differently, whereas non-organization changes and individual planning similarly. The findings of impact factors in decision making are largely different, as well in terms of organizational activities, but all the interviewed ranked the interests of the organization high. Analysis on control indicated that managers attributed higher importance to issues of content than to methodological ones.
Our investigations follow Fayol’s classical groups based on managerial tasks. We studied the following five tasks in the process of management: information tasks, planning, decision-making, instructions and control. We performed our studies with the inclusion of agricultural organization managers, with questionnaire surveys. The interviewed were asked to qualify the impact factors on the five investigated management tasks on a scale ranging from 1-5. We identified the following company groups: small company, medium company and large company.
We performed our analysis on the basis of company sizes as well, seeking to formulate responses on how size influences the qualification of the investigated factors.
Our findings suggest that the interviewed company managers attribute higher than average roles to the tasks of the management process. The qualification, ranking of management tasks are considerably influenced by company sizes. Relationships and venues are important in the implementation of information tasks, whereas the viability of plans is essential in the process of planning. Usefulness and company interests are highlighted in decision-making. In the case of instructions and decision-making, we stressed the significance of content elements as opposed to formal ones.
Agriculture has always been an important role in economy, food supplies, sustainability of society and creation of job opportunities in Hungary. Our country has resource-related strength of agriculture, because we have more than 4.5 million ha for agricultural production. Agricultural production can be influenced by several factors, including c...limate, hydrology, soil conditions and antropogenic impacts. Climate determines the quality and quantity of the crop yields. The climate conditions in Hungary are variable and it shows spatial and temporal extremes. As a result of this, drought have become more frequent in our country (2003, 2007, 2009, 2012), which is reflected in the decline in yields as well. In the present study, Pálfai's Drought Index (PAI) and the Standardized Precipitation Index (SPI) were compared 2003–2012 in Debrecen. The temperature and precipitation data were calculated from data provided by a local meteorological station to work out PAI, while the SPI-3 index values were downloaded from the database of the European Drought Observatory. This allowed to drought assessment in a local and regional scale. Our study was supplemented with SPI-3, soil moisture anomalies, PAI and yields of wheat (Triticum aestivum L.) and maize (Zea mays L.) to evaluating the impact of drought on agriculture.
In the domestic fish production, natural waters have yielded for several years about 7-8 thousand tons. This, from the point of view of outputs, considering the almost 130 thousand hectares of natural water, is rather low, it means approximately 55-60 kg/ha mixed fish.Although the various natural waters can differ significantly on the basis of...yields, yet on the majority of the territories, the results were low. In the case of our extensive still waters and rivers, the reason can undoubtedly be found in the combined effect of the lack of the possibility of reproduction of the fish stock and the over-fishing. Fishery built on planning supposes the best possible knowledge in the given circum stances of the parameters of the water area and its fishstock. Lacking this knowledge, it is not possible to establish the optimal use fulness of the resources, what is more, the management can make faulty decisions – as a result of a lack of information -, which can risk the success of later activities.
It is known that many factors have an impact on the success of the fishery, as well as some information in connection with the water area and the fish stock are necessary, the knowledge of which make it possible to manage the fishery in a planned way. One part of the information is available, while the other part is incomplete or not deep enough. The necessary data are dissimilar depending on their nature, can be obtained from different places, by different methods.
As the first step for executing the field surveys and processing data, I developed a complex model, which contains in a unified system the steps of estimating the fishstock. I made the sampling on the basis of this. Part of the model is a fish faunistic survey, as well as a morphological survey of the water area. The information gained from these are important for making more accurate the system of devices of the samplings for stock estimation (duration, number of net-rows) and for assigning its place (places representing the best way the physical characteristics of the given water area). The major stages of stock-survey: A) faunistic survey, B) physical survey of the bed, and C) sampling with the help of gill-nets. This is followed by the evaluation by the computer module.
The results of the research create a methodological and technical background for the fish faunistic and population biologic surveys still performed in different ways in our country, and by applying these methods together, all basic information about natural waters which help decision-making concerning fisheries can be obtaine deffectively.
The University of Miskolc – as part of a needs assessment – took up contact with businesses that have the nature of the industry in line with the strategic objective areas of the institution. The survey focused on industry-wide is so limited, most of the knowledge-intensive company was that the knowledge economy is distinguished by relevant... stakeholders through innovation activity.
The research results of the questionnaire are within the framework of this study, we intend to review how the knowledge-intensive small and medium enterprises differentiate implantation of the headquarters and activities their scope.
There are two types of embeddedness adapt the functions of universities with the aim to investigate the geographic scope of their activities in the extent of whether there is any impact on the local embedded and engagement.