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  • Methodology adaptation and development to assess salt content dynamics and salt balance of soils under secondary salinization
    199-206
    Views:
    179

    The effect of irrigation with saline water (above 500 mg L-1) is considered a problem of small-scale farmers growing vegetable crops with high water demand in the hobby gardens characteristic of the Hungarian Great Plain. In order to simulate the circumstances of such hobby garden, we set up an experiment including five simple drainage lysimeters irrigated with saline water in the Research Institute of Karcag IAREF UD in 2019. We regularly measured the electric conductivity (EC) of the soil referring to its salt content and the soil moisture content with mobile sensors. Before and after the irrigation season, soil samples from the upper soil layer (0-0.6 m) were taken for laboratory analysis and the soil salt balance (SB) was calculated. The actual salt balance (SBact) was calculated of the upper soil layer (0-0.6 m) based on the salt content of the obtained soil samples. The theoretical salt balance (SBth) was calculated by the total soluble salt content of the irrigation water and leachates. During the irrigation season, we experienced fluctuating EC in the topsoil in close correlation with the soil moisture content. Based on the performed in-situ EC measurements, salts were leached from the upper soil layer resulting in a negative SB. Combining SBact and SBth of the soil columns of the lysimeters, we estimated the SB of the deeper (0.6-1.0 m) soil layer. We quantified 12% increase of the initial salt mass due to accumulation. We consider this methodology to be suitable for deeper understanding secondary salinization, which can contribute to mitigating its harmful effect. By repeating our measurements, we expect similar results proving that saline irrigation waters gained from the aquifers through drilled wells in Karcag are potentially suitable for irrigation if proper irrigation and soil management are applied.

     

  • Awareness and adoption of a nurse sow management system among small-scale pig farmers in Nakuru County, Kenya
    113-120
    Views:
    88

    This study aimed to assess the level of awareness and adoption of nurse sow management strategies among small-scale pig farmers in Nakuru County, Kenya. The research included a survey of pig farmers who visited the Nakuru Agricultural Show in July 2023. A total of 139 farmers were interviewed within 5 days of the show. The corresponding author interviewed the respondents in a face-to-face engagement, where questions on nurse sow management were initially drafted in English and translated into Kiswahili, i.e. the second language in Kenya. The obtained results indicated that farmers came from two main regions of the county: the northern part (54.7%, 76/139) and the southern part (45.3%, 63/139). Levels of awareness and adoption were insignificant between the two groups (χ2, p<0.05). A major obstacle to the adoption of this strategy was identified as feed challenge at 77.7%; (108/139) and market issue at 59.7%; (83/139). This study identified important aspects and limitations that should be considered when developing sustainable productivity development strategies for Kenyan pig farmers. To assist the sustainable growth of small-scale pig production, the authors suggest government measures that shield farmers against exploitation of feed and marketing components, as well as advocating for effective breeding to increase live born.

  • Strategic planning in agribusiness
    23-27
    Views:
    174

    Agricultural businesses operate in a complex and dynamic environment, with many challenges and opportunities. It is therefore essential for these businesses to have a strategic plan. It is a critical process that helps businesses navigate in a complex and uncertain environment and achieve long-term goals and objectives. In this article, we have conducted a bibliometric analysis of academic journals to investigate the extent to which strategic planning is a researched topic in agribusiness enterprises. We found that there is no concentrated research, with only three keywords appearing in the literature with at least five repetitions. Even of the two repetitions, only 22 were found. The clustering of keywords helps to identify research directions. The results of a survey of 134 enterprises were then presented. The majority of enterprises do not have a long-term plan or even a written vision. We found that SWOT analysis is still the most common planning method among the companies surveyed. It was also found that there is no difference between industries in this respect. Significant differences were only found in relation to company size, with all large companies having a strategic plan and the vast majority of SMEs not. Only 17 out of 132 firms have a plan longer than three years, and 32 do not have any plan at all. Strategic planning can help to address many of the challenges in the agribusiness area, and it is therefore proposed to improve the proportion of firms planning through knowledge transfer.

  • The methodology of the Hooded Crow’s (Corvus cornix L.) colour ringing and the previous results
    43-48
    Views:
    165

    The Hooded Crow (CorvuscornixL.) have moved in several Hungarian cities in the last few decades. It is breeding in Debrecen since 1959, and nowdays it’s presence can be detected at all points of the city, it is an permanent breeding species of the bird fauna. Our knowledge about the nature of urban races, including motion patterns, area fidelity is sufficiently incomplete. The aim of our research is to answer these questions by using our colour-ring program. In this study we present in details the methodology of Hooded Crow’s colour-ring program in urban area, and we also report our previous
    achievements.

  • Opportunities of delineating inland waters and soil moisture with remote sensed data
    95-98
    Views:
    114

    The methodology for delineating water bodies on multispectral remote sensing imagery was examined and evaluated. A supervised approach is tested with the aim to accurately detect inland water, moisturised soil surface and swampy patches on the Landsat TM 7 scene. The goal of this research is to investigate whether the application of remote sensing image interpretation could further refine the possibilities of future soil conductivity measurement research. The methodologies used were the application of supervised classification algorithms based on the training data collected in the area. The achieved overall classification accuracy value of 83.0795% suggests that the methodology could be used as a successful strategy to incorporate remote sensing data interpretation into soil conductivity measurement planning and application. The main conclusion that can be drawn is that processing of multispectral data with further refinement of the presented methodologies can led to very useful outcomes for environmental measurements.

  • Interpretation of sustainability in the utilization of renewable energy sources
    61-64
    Views:
    111

    The utilization of renewable energy sources (res) is crucial regarding to sustainable reconstruction of energy systems. The target is a balanced, sustainable development of Hungarian energy management considering equally the ecological, social and economic aspects. There are many different technologies of utilization of res varied by sources, conversion processes, size and products. The comparison of each technology and their sustainability assessment are required by the importance of efficient remodeling of energy infrastructure. The group of attributes was composed by numerous important parameters in the course of our analysis with the choice experiment (ce) methodology. The estimation of each attributes’ influence on the individual’s preferences and choices was possible by this method and the preferences of the statistical population was concluded. So thus the utility derived from each attribute was estimated. The result of the ce analysis for the population of experts is demonstrated in the current phase of our research.

  • Survival analysis of sow longevity and lifetime reproductive performance – Review
    75-80
    Views:
    289

    Sow longevity plays an important role in economically efficient piglet production. Improving sow longevity results increase in the productivity and profitability of a sow herd. Longevity is a complex trait with many factors that can contribute to a sow having a long and productive life. Not only the sow’s genetics, but also nutrition, environment and the management policies are important. In addition, the removal of non-productive sows along with the introduction of replacement gilts is an essential part of maintaining herd productivity at a constantly high level. The objective of this paper was to summarize the current knowledge about the sow longevity and lifetime performance values, as well as, discusses the survival analysis methods for sow longevity traits. This method can estimate the hazard rate indicating proportional risk of sows being culled at any given time, in addition, it is able to investigate the effects of different factors on longevity. Identifying factors that influence the longevity could assist many commercial pig producers in becoming more efficient.

  • Study of the economic involvement of civil organizations
    139-145
    Views:
    105
    On the basis of definitions found in the literature, as well as my own, civil organizations are such structures that basically have specific organizational characteristics and their own management tasks in view of their operational principles.

    In my study, I describe the status quo of civil organizations, as regards their “economic involvement”. On this basis, I examined the level of the economic involvement of civil organizations, more specifically as to the level of economic partnership between representatives of civil organizations and greater society. I placed the economic involvement of civil organizations into three categories: ‘active’, ‘passive’ and ‘has no effect on individuals in society’. During my research, I largely build my investigations on the results I obtain through questionnaires, which I measure on a representative sample. On the basis of this sampling, the County Court of Justice was able to launch its own website. Thus, my research on this topic included the townships in Hajdú-Bihar County.

    The results of my research arise from an analysis of data I collected in 2010–2011. This data allowed me to be able to make several observations concerning the specific activities of civil organizations. I have result of the organizations’ annual income, as well as the types of revenues they obtain the county. The results of my analysis of the examined organizations show that more than two-thirds (66.7%) of their available revenues totaled less than one million Hungarian Forints, with no significant difference in the amount of revenue existing between the two organizational types (association, foundation). The most common source of revenue claimed by the studied organizations was from membership fees and/or various types of funding programs. In examining civil organizations on the basis of their type, I made the observation that in the case of associations, it was the membership fees which were the most characteristic type of income, followed by the 1% donation possibility from personal income tax filings for foundations, but funding proposal possibilities were also important for both types of organization.

     

  • ‘Kindergarten’ keeping-system in farrowing house: effect the socialization of piglets on weight performances, fecal cortisol metabolite level and post-weaning behavior
    167-174
    Views:
    170

    This study aimed to examine whether litters’ let-together system before weaning (‘kindergarten-system’) has any stress effect and effect on post-weaning behavior, respectively. One week before weaning piglets were socialized by removing four adjacent farrowing crate walls. After weaning, piglets from the same experimental groups were housed in the same rearing crates. The piglet’s body weight was measured at birth than weekly till the 7th life-week. Fecal cortisol metabolites were measured for evaluation of the adrenocortical activity. Personal observation and evaluation were carried out for behavioral analyses after weaning. There were no significant differences in weight development and cortisol metabolite levels between the control and experimental groups. Behavioral analysis showed that pigs grow up in a socialized system, rapidly evolve ranking in the rearing crates, and the self-maintenance and social behavior were more pronounced. In control groups, the activity involving movement (exploring, walking, and running) was much more decisive. Recent work suggested the beneficial effect of the ‘kindergarten’ system in the farrowing house in animal welfare aspects.

  • On-line and off-line solutions in the precision weed control
    249-252
    Views:
    122

    There are two directions of the development of the methods in precision weed controll. One is the on-line, either is the off-line solutions. The advantige off the on-line method is that it covers all the territory of the field, therefore there are no problems in sampilng methodology. At the same time picture processing is slow and the performance of the machines is low. We have choosen the off-line precision weed controll in Hungary to start with and we have solved the precision wedd controll of wheat, maize and sunflower successfully. We have also conducted on-line developments with the application of Weed Seeker sensor.

  • Examination of the interval between litters (IBL) of different genotype HLW sows using survival analysis
    13-17
    Views:
    179

    In this study our aim was to find out if there is a difference between the genotypes determined for the previously identified mutations of seven genes of the Hungarian Large White in terms of the time spent in production. We identified the previously determined alleles of the seven genes (BF, EGF, ESR, FSHβ, H2AFZ, LEP, PRLR) related to proliferation that were and performed the survival analysis between breeds indicating the risk of culling and the time spent in production on the given farm. Based on the results of survival analysis by Log-rank test, Breslow (Generalized Wilcoxon) and Tarone-Ware test we concluded that they indicated a significant difference in case of the genes BF (Breslow and Tarone-Ware tests) the EGF (Log-rank and Tarone-Ware tests) and ESR (Log rank test) based on which the curves of the survival of the certain genes varied form one another significantly.

  • The methodology of Event History analysis and its application in the quality control of raw milk
    74-79
    Views:
    75

    Event-history analysis is among the most frequently adopted mathematical methods, mainly due to the numerous types of models, available in the analysis. This method is also appropriate for analysing risk. Specifically, it has been employed in medical and animal-breeding science to manage risks. In this article, I give a presentation of the basic concepts, the basic types of models and their theoretical basis. I deal with the nonparametric Kaplan Meier and the parametric Cox proportional hazard model. The case study is also analysed with these methods. The results shows, that the 16-stall caroussel is the most effective facility from the viewpoint of quality. Milking into assay crucible (sample- cup) is more effective than to the floor after 16 decades.

  • The social basis of regional development in the North Great Plain Region
    57-65
    Views:
    196

    It is a widely accepted practice in the European Union to break down countries into regions according to their stage of development, their cultural and economic characteristics. The basis of this methodology is the EU-conform MOTS system, which distinguishes territorial units on five levels. Besides the MOTS system, Hungary uses another system, too, which is the basis of our public administration, and whose roots go back to the times of King Saint Stephen: the county system. In Hungary, developmental decisions are taken by a county’s general assembly; at the same time, from an economic point of view the characteristics and competitive advantages of a county can be defined more precisely than those of a region.

    Szabolcs-Szatmár-Bereg County and Hajdu-Bihaur County may be described with completely different characteristics, albeit both of them are part of the North Great Plain Region. On a county level economically important and justified developmental areas may be mapped more precisely.

    Hajdu-Bihar County is the 4th most populous county in Hungary. With 80.2% of the population living in cities, the county is significantly urbanized. 2010 statistics show that the birth rate per 1,000 people in the county is practically the same as the birth rate of the country and that of the North Great Plain Region. Following the trends in developed countries, mothers now tend to give birth in an older age. Almost half (44.5%) of the children in Hajdu-Bihar County are born after their mother’s 30th birthday.

    The general health condition of the population of Hajdu-Bihar County can be described with various indicators. In terms of medical and hospital care no difference can be observed between regional and national data, the county’s health care does not straggle behind. In sum, with the health care system of the county, estimated life expectancy of men is higher than the regional average, and in case of women it is higher than both the regional and national average, according to the given year’s mortality.

    Children’s ratio among the county’s population is 15.9%, which is more than 1% over the national average. The ratio is higher in case of girls and boys alike. The income of the county’s population depends not only on labour income but also on social benefits. According to the analysis, the proportion of old-age pensioners and those receiving pension-like allowances within the whole population is somewhat lower in the county than the national average. The number of children receiving child-welfare and daytime care is prominent in the county.

    The number of families and children receiving child-care allowance has not changed significantly in recent years. All important elements of social benefits have increased in the last decade. The quality of life of the county’s population is largely affected by the presence (or absence) of basic infrastructure in their environment. Research conducted at the settlements of the county shows that currently the greater part of the population has access to basic public utility services which form part of everyday services. Although they affect the general quality of life, the network of roads and passenger traffic have their real significance in terms of economic development. The county’s modern, paved road-system had already been built earlier.

    Roads and pavements in inner-city areas have been paved up to 70%. The technical condition of roads and pavements can seriously impede the population’s mobility and it may hinder the development of certain settlements and districts.

  • Terrain Analysis and Stochastic modelling for Archaeological site prediction and landscape reconstruction in the Lake Manyara area, Northern Tanzania
    47-53
    Views:
    177

    In this study we focus on paleontological sites in the area of Lake Manyara and the Makuyuni River Basin, Northern Tanzania. This region is known for Middle Pleistocene fossil finds and artefacts. To analyze the spatial distribution of potential paleontological find locations we applied two different methodologies based on statistical mechanics and on boosted regression trees. The first one is able to handle presence-only datasets such as the locations proper. The second approach was used to study the variable importance and to derive information on the related geo-processes for classified paleontological sites. The locations and their spatial distribution were retrieved from literature and collected by own field work over the last years. For the modeling we utilized environmental information such as spatially continuous layers of topography (30 m SRTM DEM), derivatives of topography, vegetation information as well as ASTER multispectral data as predictor variables. The results reveal
    potential areas where further fossil sites may be located. Moreover, we assessed the processes that are related to sites with specific archaeological evidences. Therefore, the sites were grouped in three categories: i) artefacts sites, ii) fossil sites and iii) mixed sites. We applied boosted regression trees to analyse the processes related to the classified sites. The methodology considers not only site specific characteristics but implicitly also the related pedogenetic and morphogenetic processes. We were able to differentiate between artefact and fossil sites.  Moreover, our analyses indicate an influence of transportation processes on the artefacts, whereas deposition of fossils does not seem to involve large scale transportation. Finally, we show that also the landscape can be reconstructed such as the former lake margin.

  • Application of molecular genetic methods for birds (literature review)
    37-41
    Views:
    129

    Ornithology studies have been extended by molecular genetic techniques. In this paper we are dealing with the most common use of areas. Our basic aim is to give a comprehensive view of the most commonly used methods in ornithological studies, including the available results by their use. We also deal with the following areas: an essential step during examination namely the applicability of sample collecting methods, and the unique identification, also the sex determination, methodology of DNA barcoding, as well as the role of molecular methods to protect endangered species. We discussed the advantages and disadvantages of the methods, such as the current trend for each method.

  • Examination of repeatability of ultrasound scanning technique in young bulls
    43-48
    Views:
    134

    The author’s goal with the methodology examination was to determine repeatability of taking and evaluating ultrasound images. In the trial an operator person took two images about the ribeye area and rump fat thickness (P8) of every young bull, which were measured by the same person in four repetitions. Also, we had altogether eight images about the same part of the body. Images were collected using Falco 100 (Pie Medical) real-time ultrasonic scanner equipped with an ASP 3,5 MHz, 18 cm linear array transducer.

  • Examination of soil parameters based on the evaluation of the spectroradiometric reflectance characteristics of the topsoil
    75-80
    Views:
    154

    In this article we are presenting the methodology applied to analyse and interpret the topsoil surface reflectance parameters of multiple samples collected in the Mugello valley area in northern Italy in October 2012. The main aim of the whole project was to discover geomorphological behaviour and situation of the area ino order to improve potential for correct dating of certain archaeological artefacts found in the nearby areas. One of the crucial problem researchers are facing in the area is the lack of understanding of the underlying geological and geomorphological processes that were describing and characterizing the area and that played important role not only in the current geography and landscape formation but also in the transportation of various sediments and artefacts. In this particular research the main aim is to examine the possibility of developing a quick way to assess low level properties of the soil using hand held spectrometer and rapid analysis of cross-section using in situ measurement techniques. In this work we collected over 2000 individual samples of topsoil surface reflectance properties that we organized into a spectral library. This library is then to be used to describe physical and chemical processes in the soil. To support the analysis results were compared to analysis results from different kind of assessments in the same area. Our results show a great potential of application of hand held imaging spectrometer in soil property analysis based on the top soil surface reflectance parameters.

  • Heat-No-Service: Reproductive lifetime performance of gilts inseminated on first versus second observed estrus in commercial piglet producing herds
    77-80
    Views:
    275

    Heat No Service (HNS) is an increasing managerial decision made in commercial piglet producing herds. Performance of gilts has been shown to be influenced by initial decisions made on them at their introduction in the breeding herds. Lifetime Reproductive performance comprising of parity total born piglets and lifetime total born piglets of gilts initially bred on first observed estrus (0HNS) was compared with that of gilts bred on second observed estrus (1HNS). Stored data from Porcitec database consisted of 2.072 gilts bred on first observed estrus (0HNS) and 2.453 gilts bred on second observed estrus (1HNS) totaling to 4.525 gilts. Data was statistically analyzed using the GLM procedure of IBM SPSS version 25. The results showed a significance difference (p<0.001) in lifetime total born performance of gilts bred at 0HNS (mean 93.9) and 1HNS (mean 95.7). There was also a significant difference (p<0.001) of total born piglets in parity 1, 5 and 6 in the 2 groups. There was an observed increased parity total born and lifetime total born when first time insemination of gilts was delayed to second estrus. The findings in this study favor the 1HNS breeding with an overall increased lifetime total born. Gilts inseminated at 1HNS produce 1.57 more pigs for lifetime as compared with those inseminated at 0HNS when observation is made up to P6. Producers in piglet producing herds could re examine their decisions for increased productivity by promoting many gilts into 1HNS but still maintaining the balance between breed targets and production schedules to remain competitive and profitable in the current global swine industry.

  • Mapping agricultural performance and environmental parameters aimed at generic regional studies
    29-34
    Views:
    170

    In this paper we present the interim results and the methodology applied to create web GIS ready cartographic representations of agricultural performance related information and environmental parameters. The main aim of the research is to eventually create a web GIS based decision  support system that can enable decsision makers and general users to create useful and representative map layouts of certain environment and agriculture related phenomena that can be easily analyzed and interpreted to make strategic decisions on environmental issues. In this aim the initial steps are to evaluate the available data for cartographic representation, analyze the possibilities of visualization, create a GIS ready data structure and implement the database and revise additional possibilities to incorporate further environment related datasets of auxiliary sources. The main results of the study are a comprehensive set of visual layouts that could serve as guideline for mapping statistical information of agriculture and some steps towards the incorporation of environmental parameters to the system.

  • Sight-specific development of the tools for the measurement of CO2-emission of the soil
    53-58
    Views:
    86

    Soil is the main source and at the same time the potential sink of greenhouse gases (e.g. CO2, CH4). Measurements were carried out in the experimental sites (soil tillage experiments and an extensive pasture) of the Karcag Research Institute of University of Debrecen, Centre for Agricultural Sciences to determine the CO2-emission of the soil. The in situ CO2-emission of soil was measured by means of an ANAGAS 98 infrared gas analyser in plastic (PVC) chambers, but this previously applied method (cylinders) was not suitable for the soil surface covered with grass,
    hence a new instrument was needed to be invented. In order to measure CO2-emission on a larger area without deep disturbance of the soil, a special metal frame was created with a matching bowl. The most problematic part was the spatial delimitation of the measurement area as the surface of the soil can be very various and proper isolation is a must. We consider the frame+bowl method we developed suitable for measuring CO2-emission of pastures as well as other crop-fields. 

  • A simple but powerful tool for the assessment of financial progress in EU co-funded grant programmes – Simple Progress Overview Tool (SPOT)
    67-72
    Views:
    127

    Mid-term evaluation of grant programmes always aim to assess the financial progress of the programme. Progress to date assessment is conducted via addressing three issues: by overviewing progress so far, by exploring the reasons behind the current level of progress, and by answering the specific evaluation questions formulated as a result of progress overview. The Simple Progress Overview Tool is a method and a tool facilitating the overview of financial progress, supporting the exploration of reasons behind the current level of progress and enabling the identification of targeted further evaluation questions. The methodology applies the Du Pont approach of division to factors, in which the variable describing a phenomenon is divided into the multiplication of factors (milestone stages of the process) influencing the variable. Also, this division to factors facilitates the identification of reasons behind progress. The factors carry individually meaningful information to the evaluation of progress. This method was used by many EU member states including the Czech Republic, Romania, and Malta for the evaluation of progress in the course of the mid-term evaluation of their National Strategic Reference Frameworks.

  • Examination and statistical evaluation of physico-chemical parameters of windrow composting
    33-38
    Views:
    244

     

    The treatment and utilization of plant and animal waste and by-products from agriculture is very diverse. Traditional environmental management practices for waste management have been retained through soil conservation and the applied of recycle degradable organic substances in soil. The management of by-products from agriculture (animal husbandry) is important because a closed loop can be created to utilize by-products (manure, feathers) from the production of the main product (eggs, meat, milk) and to form a raw material for a new product. It is important to treat the resulting by-products, especially deep-litter manure, as it has served as a basis for compost-treated manure to develop an organic-based, soil-conditioning product line. Poultry manure by itself is not suitable as a substrate for aerobic decomposition, so it has to be mixed with other substances (zeolite, bentonite, soil), because of its high nutrient capacity, it is an acidifying substance.

    The aim of this study was to compost the mixture of poultry manure and hen manure by the addition of zeolite and to monitor the composting process. It was also our aim to statistically determine the effect of the zeolite on parameters describing the composting process.

    The windrow composting experiments were set up in the composting area of the University of Debrecen, Institute of Water and Environmental Management. The composting experiment was 62 days long, during which the main parameters describing the composting process were continuously monitored: temperature (°C), moisture content (w/w%), electrical conductivity (mS/cm), organic matter content (w/w%), examination of nitrogen forms (w/w%). In this study, three factors were investigated: temperature, humidity, and pH. For statistical evaluation, R software and RStudio user interface were used. We developed a repeated measurement model, in which the fixed and random effects were determined for our parameters under study, and the resulting relationships were shown on interaction plots.

    Based on our results, the temperature of the prisms has become independent of the ambient temperature and the composting stages can be separated in both the control and the zeolite treated prisms. In the repeated measurement model, we proved that treatment, time and treatment: time interaction were significant at both temperature and pH.

  • A new model for predicting carbon storage dynamics and emissions related to the waste management of wood products: introduction of the HWP-RIAL model
    75-81
    Views:
    108

    The ability of wood products to store carbon allows for their significant contribution to the climate mitigation efforts and the emission reduction commitments set by the EU. In order to optimise the carbon storage capacity of wood products, it is important to take climate mitigation aspects into consideration as much as possible during their production, use and waste management. The aim of this study was to quantify the effects of product development, recycling, and waste management technologies on carbon storage and emissions. In the frame of the ForestLab project, a new model and decision support tool was developed, which is able to predict the duration of carbon storage of wood products and the evolution of emissions from them. The developed HWP-RIAL model (Harvested Wood Product Recycling, Incineration And Landfill model) uses the methodology of the Intergovernmental Panel on Climate Change (IPCC) to calculate emissions, which is also used in the National Greenhouse Gas Inventory report. It combines the IPCC waste model with equations describing the carbon storage and emissions of wood products, and the model is also supplemented with a self-developed recycling and waste routing module. This paper provides insight into the operation of the model by following the life cycle of 200,000 m3 particle board.

  • Methodologies in measuring risk of financial statements
    117-120
    Views:
    69

    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 order 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 measurement of successfully completed projects funded by the European Union
    9-12
    Views:
    139

    Projects funded by the European Union contribute significantly to the socio-economic development of Hungary, its increasing competitiveness, thereby the local people's general level of satisfaction, their ”happiness and prosperity”. Successful spending from the Union's funds, successful project implementation directly impacts all actors in the Hungarian economy and society. Therefore, to examine the factors that support or jeopardize the implementation of the projects is a priority at EU and national levels. My research and doctoral dissertation aims to develop a methodology to assess the management efficiency of projects supported by the European Union, implemented in Hungary taking into account all measurable factors (technical and special expertise) and the "suspected" factor (EU thinking learning).

    I intend to draw up guidelines for future EU funded project management teams to realize projects successfully for the benefit of Hungary.