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The cost formation mechanism of milk and animal yield in dairy cattle-breeding in conditions of costs grouping by physiological classification
101-103Views:119This articles crutinizes the cost formation mechanism of milk and animal yield in dairy cattle-breeding in costs grouping conditions by physiological classification, it’s analysis allows to reveal "weak points " in production process of the enterprise and to direct point efforts to overcome negative consequences, and also enables to optimize and more exact prognosis of the company’s financial results.
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Price risk management using by a specified futures model
97-101Views:97The principal achievement of this paper is to introduce the operation of a specified ‘Futures’ model and it’s practice for decision makers of financial institutes through an example based on the price data’s of grain futures market from EU assessment 2004 to these days in Hungary. Based on a theoretical foundation, the calculation model was developed in order to assist short and long-term marketing decisions. The economical basis of the model is the combinative use of two market institutions: public warehousing and futures market. This electronically developed and working model ‘using excel background ‘allows all of the participants of the market: producers, consumers,banks and traders, to use this model in immediate calculations. In addition it helps in order to establish the own business strategy. The model can be used to analyze price influencing factors therefore; it can also be used for policy-making decisions for market participants as well as banks dealing with trade financing activity.
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Rural resilience and the role of social capital among farmers in Kirundo province, Northern Burundi
121-125Views:141In Burundi, more than 90% of the active population is engaged in family agriculture, which plays a vital role in food production and constitutes more than 50% of the GDP. Before the civil war of 1993, Kirundo was deemed the “breadbasket of the country”, as the region fed many parts of Burundi through growing particular foods such as legumes and cereals. Family farming was market-oriented. Kirundo alone includes 8 lakes which offer opportunities for field irrigation. Today, this region is the first province in Burundi which shows a high rate of malnutrition, as poverty has increased and a sharp 53.9 % decline in agricultural production has been witnessed between 1996 and 2009. The aim of this article is to analyse the role of social capital through the local association network in improving family agriculture and the resilience to climate change and conflict crisis. In this study, 73 farmers were surveyed in Kirundo province through means of a questionnaire, and the study was completed by collecting secondary data. Analysis of the data reveals that, despite recurrent droughts in that region which caused deaths due to famines and displacement of people to neighbouring countries such as Rwanda and Tanzania, 44% of the farmers who were surveyed were shown to have resilience to climate change. The analysis of data shows that these farmers were members of well organised local associations, and had learned about specific topics such as financial management, processing and storage of agricultural products and livestock. The social capital network positively influences their income and their resilience to climate change and conflict crisis.
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International outlook: The notes and business report in the frame of financial reporting
155-165Views:185Are the accounting reports to be prepared on a yearly basis suitable for indicating problems, possibly for informing the stakeholders about the declining phase of an enterprise? The information needs of the various market operators are different thus the question is whether the management of an enterprise or possibly the owners place an emphasis on the adequate information. We examine the issue of social responsibility from a special approach in which, in addition to the corporate lifecycle models, there is a focus on the information content of the Hungarian and international accounting reports, moreover the content of the further report that is to be prepared but does not form a part of the accounting report. The aim of our research is to compare the notes and the further reports which meet the Hungarian, Rumanian, Slovakian and international standards and corroborate the quantitative data of the accounting report. By paralleling the notes and the further reports, we draw attention to the fact that one of the most important accounting principles i.e. the going concern concept, which the other principles are based on, will be (or will likely be) affected insofar as content of the enterprises’ reports does not comply with the legislation. In addition to the addressees of accounting, the authors point at the issue of social responsibility based on those similarities which can be observed in the relations of the value-oriented corporate governance.
JEL. Code: M41
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New business strategies of football clubs
67-73Views:579The study investigates new strategies of football clubs in function of last few years’ trends in European football leagues. There were many changes in international professional football during the last 10-15 years that had significant effect on the success of certain clubs. We show empirical evidences about these effects based on data about revenues, transfer balance, financial and sport successes. We focus on Western European leagues and classify clubs based on their business and sport strategies.
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