Utjecaj vrijednosti temperaturno-humidnog indeksa na dnevnu proizvodnju mliječnih goveda

The objectives of this study were to determine the microclimatic conditions in stables in three climactic regions (East, Mediterranean, and Central) of Croatia as well as to evaluate the effect of temperature-humidity index (THI) values on the daily production of dairy cattle. With that purpose, 1675686 test-day records collected from January 2005 until April 2010 were extracted from HPA (Croatian Agricultural Agency) database. For estimation of the effect of THI on daily production of dairy cows fixed-effect model that took into account the effects of lactation stage, breed, calving season, measuring season, and THI group (T1 - THI≤72; T2 - THI>72) was used. Model was applied to each class of parity (P1, P2, P3, P4 and P5) and region. During the analysed period, the highest monthly averages of ambient temperature were determined in Mediterranean region, the highest monthly averages of relative humidity were observed in Central region, while the highest monthly mean values of temperature-humidity index (THI) were determined in Mediterranean region. Heat stress conditions indicated with mean daily values of THI>72 were determined during spring and summer season in all analysed regions. Absence of heat stress conditions during autumn and winter season also characterised all three regions. Highly significant (P72). Model je apliciran zasebno po razredima redoslijeda laktacije (P1, P2, P3, P4 i P5) te regije. Tijekom analiziranog razdoblja, najviše prosječne mjesečne vrijednosti ambijentalne temperature utvrđene su u mediteranskoj, najviše prosječne mjesečne vrijednosti relativne vlage utvrđene su u centralnoj, dok su najviše prosječne mjesečne vrijednosti temperaturno-humidnog indeksa (THI) utvrđene u mediteranskoj regiji. Toplinsko stresni uvjeti indicirani prosječnom dnevnom vrijednošću THI>72 utvrđeni su tijekom proljetne i ljetne sezone u svim analiziranim regijama. Odsustvo toplinsko stresnih uvjeta tijekom jesenske i zimske sezone karakteriziralo je sve tri regije. Visoko signifikantan (P<0.01) pad dnevne količine mlijeka te dnevnog sadržaja mliječne masti i bjelančevina uzrokovan povišenom vrijednošću THI utvrđen je u svih grla neovisno o redoslijedu laktacije te u svim klimatskim regijama. Nadalje, najizraženiji negativni utjecaj toplinskog stresa utvrđen je u istočnoj regiji. Tijekom razdoblja toplinskog stresa, s ciljem minimalizacije utjecaja istog, neophodna je prilagodba managementa u stadu mliječnih grla. Uzgajivačima su na raspolaganju različiti alati za borbu protiv toplinskog stresa. Na primjer, hlađenje okoliša omogućuje unos dostatne količine krmiva dok prikladan sastav obroka osigurava dostatan unos hranjiva. Navedeno omogućava održavanje optimalne proizvodnje mlijeka

Utjecaj vrijednosti temperaturno-humidnog indeksa na dnevnu proizvodnju mliječnih goveda

The objectives of this study were to determine the microclimatic conditions in stables in three climactic regions (East, Mediterranean, and Central) of Croatia as well as to evaluate the effect of temperature-humidity index (THI) values on the daily production of dairy cattle. With that purpose, 1675686 test-day records collected from January 2005 until April 2010 were extracted from HPA (Croatian Agricultural Agency) database. For estimation of the effect of THI on daily production of dairy cows fixed-effect model that took into account the effects of lactation stage, breed, calving season, measuring season, and THI group (T1 - THI≤72; T2 - THI>72) was used. Model was applied to each class of parity (P1, P2, P3, P4 and P5) and region. During the analysed period, the highest monthly averages of ambient temperature were determined in Mediterranean region, the highest monthly averages of relative humidity were observed in Central region, while the highest monthly mean values of temperature-humidity index (THI) were determined in Mediterranean region. Heat stress conditions indicated with mean daily values of THI>72 were determined during spring and summer season in all analysed regions. Absence of heat stress conditions during autumn and winter season also characterised all three regions. Highly significant (P72). Model je apliciran zasebno po razredima redoslijeda laktacije (P1, P2, P3, P4 i P5) te regije. Tijekom analiziranog razdoblja, najviše prosječne mjesečne vrijednosti ambijentalne temperature utvrđene su u mediteranskoj, najviše prosječne mjesečne vrijednosti relativne vlage utvrđene su u centralnoj, dok su najviše prosječne mjesečne vrijednosti temperaturno-humidnog indeksa (THI) utvrđene u mediteranskoj regiji. Toplinsko stresni uvjeti indicirani prosječnom dnevnom vrijednošću THI>72 utvrđeni su tijekom proljetne i ljetne sezone u svim analiziranim regijama. Odsustvo toplinsko stresnih uvjeta tijekom jesenske i zimske sezone karakteriziralo je sve tri regije. Visoko signifikantan (P<0.01) pad dnevne količine mlijeka te dnevnog sadržaja mliječne masti i bjelančevina uzrokovan povišenom vrijednošću THI utvrđen je u svih grla neovisno o redoslijedu laktacije te u svim klimatskim regijama. Nadalje, najizraženiji negativni utjecaj toplinskog stresa utvrđen je u istočnoj regiji. Tijekom razdoblja toplinskog stresa, s ciljem minimalizacije utjecaja istog, neophodna je prilagodba managementa u stadu mliječnih grla. Uzgajivačima su na raspolaganju različiti alati za borbu protiv toplinskog stresa. Na primjer, hlađenje okoliša omogućuje unos dostatne količine krmiva dok prikladan sastav obroka osigurava dostatan unos hranjiva. Navedeno omogućava održavanje optimalne proizvodnje mlijeka

Application of international accounting standard-16 in a public company with predominantly agricultural activities

This work suggests the existence of a number of advantages for companies that have opted for the application of International Accounting Standards. Their application allows fair reporting, which is extremely important for countries in transition, as well as for those countries that have not applied IAS. The authors carried a study related to full application of IAS 16 to 114 companies, of which 10 are public and 104 other companies are from the wider area of Novi Sad, in the period 2010–2015. In addition, the study of the case of public companies is done in order to demonstrate the situation before and after the valuation of assets and equipment as at 30 June 2012. The state after 3 years is fairly shown on 30 June 2015, all in order to make valid conclusions regarding fair reporting of the public enterprises. It can be concluded that the application of IAS 16 has multiple benefits by companies that fully apply fair reporting in its operations

Temperature-humidity index values and their significance on the daily production of dairy cattle

The objectives of this study were to determine the microclimatic conditions in stables in three climactic regions (East, Mediterranean, and Central) of Croatia as well as to evaluate the effect of temperature-humidity index (THI) values on the daily production of dairy cattle. With that purpose, 1675686 test-day records collected from January 2005 until April 2010 were extracted from HPA (Croatian Agricultural Agency) database. For estimation of the effect of THI on daily production of dairy cows fixed-effect model that took into account the effects of lactation stage, breed, calving season, measuring season, and THI group (T1 - THI≤72; T2 - THI>72) was used. Model was applied to each class of parity (P1, P2, P3, P4 and P5) and region. During the analysed period, the highest monthly averages of ambient temperature were determined in Mediterranean region, the highest monthly averages of relative humidity were observed in Central region, while the highest monthly mean values of temperature-humidity index (THI) were determined in Mediterranean region. Heat stress conditions indicated with mean daily values of THI>72 were determined during spring and summer season in all analysed regions. Absence of heat stress conditions during autumn and winter season also characterised all three regions. Highly significant (P<0.01) decrease of daily milk yield as well as of daily fat and protein content due to enhanced THI was observed in all cows regardless the parity class and in all three climatic regions. Furthermore, the most deteriorate effect of heat stress was observed in East region. During heat stress period, with the aim of minimization of the effects of heat stress, it is necessary to regulate management strategies in the dairy herd

Značaj sadnje biljka na degradiranim javnim površinama sa agro-ekološkog i ekonomskog aspekta na primeru biljke neven (Calendula officinalis L.)

The purpose of this paper is to analyse the introduction of certain plant species such as pot marigolds (Calendula officinalis L.) into neglected and predominantly urban spaces in the Republic of Serbia. The research was based on the results obtained in a two-year experiment conducted in the vicinity of the Novi Sad-Backa Palanka road. The primary objective of the experiment was to examine the behaviour of pot marigolds in poor-quality and neglected soils, with minimum cultural practices, in order to obtain novel plants in such adverse environments, which could be subsequently marketed in Serbia. The experiment commenced in 2014 by planting pot marigolds in plots previously cleared of weeds by mechanical tilling. In the spring of 2015, pot marigold seedlings, i.e. the first generation of plants obtained from the plots created in 2014, were planted in weed-free plots. The measurements were performed in three replicates from 10 October to 10 December 2015 in order to determine the number of volunteer plants, which could be further improved in nursery production and subsequently marketed in Serbia. The results obtained indubitably indicate that this and prospective studies exert positive ecological, agricultural and economic effects on a vast range of potential users.U ovom radu autori analiziraju uvođenje sadnje pojedinih biljnih vrsta, na primeru biljke nevena (Calendula officinalis L.) i to na zapuštenim površinama, pretežno gradskim parcelama u Republici Srbiji. Za izradu ovog rada korišteni su dvogodišnji eksperimentalni rezultati koji su dobijeni na prostoru oboda Grada Novog Sada, u neposrednoj blizini saobraćajnice na putu Novi Sad-Bačka Palanka. Prvenstveni interes autora je bio da se eksperimentalno ispita ponašanje pomenute biljne vrste, koja je sađena u lošim i zapuštenim zemljištima, uz minimalnu mehaničku pripremu zemljišta, sa ciljem dobijanja novih biljaka koje nastaju na takvom prostoru, a koje se mogu dalje prodati na tržištu, pre svega Republike Srbije. Eksperiment je počeo tokom 2014., nabavkom biljaka koje su posađene na zemljištu koje je prethodno mehanički očišćeno od korovskih biljaka, da bi bio nastavljen tokom 2015. Početkom proleća naprethodno očišćenom zemljištu od korova posađene su mlade biljke nevena (Calendula officinalis L.), koje su u suštini prva generacija prethodno sađenih biljaka. Rezultati merenja su vršeni u tri navrata i to u intervalu od 10.10. do 10.12.2015., sa ciljem utvrđivanja broja samoniklih biljaka koje se mogu dalje doraditi u rasadničkoj proizvodnji. Cilj ovakve dorade bi bio prodaja, pre svega na tržištu Republike Srbije. Dobijeni rezultati jasno ukazuju, da ova i slična ispitivanja imaju ekološko-agrarni i ekonomski značaj. Krajnji efekti su pozitivni i ispoljavaju svoje delovanje na širi krug mogućih korisnika

THE SIGNIFICANCE OF THE INTRODUCTION OF FINANCIAL MANAGEMENT AND CONTROL IN TRANSITION COUNTRIES SUCH AS THE REPUBLIC OF SERBIA ON THE ROAD TO EU

Betterr observation of heterogeneous and different themes that together make up the framework for financial management and control is an important issue for a growing number of companies that develop control mechanisms, especially for those who manage budget funds. In order to successfully observed the financial control to e i, needs to accord greater number of characteristics which should establish all organizations, especially the budget users, and this can be achieved by establishing a valid system of internal control. Financial management and control are designed primarily with a view to ensuring compliance with legal and parliamentary requirements irrespective of the degree of strength of the economy of a country. These questions are particularly sensitive transitional countries. For this purpose, must adopt a new concept of "value for money", as well as high standards of corporate governance and proper conduct, and to provide real accountability and good systems of internal control. This applies particularly to budget users at all levels of local government to central government companies which have a monopoly in a particular territory (electro industry, oil industry, exploitation of natural resources, telecommunications, etc.)

IMPORTANCE OF MAKING STRATEGIC DECISIONS IN COUNTRIES IN TRANSITION AND CONNECTION WITH THE ENVIRONMENT AND SUSTAINABLE ECONOMY GENERALLY SPEAKING

The accession of a number of transition countries of the EU, such as the Republic of Serbia, essentially means the adoption of strategic decisions at the state level in the context of wider EU decision. The authors based their observations on the EU 2020 strategy, which is essentially defined as: smart, sustainable and inclusive growth. The EU has adopted the basic principles of 2010, with the main objective to economic growth throughout the EU based on knowledge, but with respect for the principles of environmental protection, increasing employment, and increase in other basic principles of economics of the company to the state. You could say that the entire system such observations cohesion productivity growth economies of EU member states and social cohesion and socially responsible behavior. This approach was incurred because there is a need of constant adjustment economies member changes at the global level. Notwithstanding the universal adaptation of all EU member states, however, one part remained reserved for a special adjustment of each member country (it depends on the specific characteristics of each country to adapt) in accordance with national goals adopted by any government of a Member State specifically for your country, through national development plans, plans of adjustment and reform plans. The consequences of the Great Depression are highly visible and in early 2016, particularly in terms of rising unemployment, rising unemployment especially of young people in all old EU member states. The responsibility for this state of affairs is not only the governments of member states, but responsibility must be sought from the representatives of big business, trade unions, associations, non-governmental organizations and all other stakeholders who have imposed in the decision-making processes, and in a crisis to minimize its impact, because it does not response. At the end of the aforementioned macro effects should be seen in the context of sustainable-environmental management, because then it brings a new quality

Temperature-humidity index values and their significance on the daily production of dairy cattle

The objectives of this study were to determine the microclimatic conditions in stables in three climactic regions (East, Mediterranean, and Central) of Croatia as well as to evaluate the effect of temperature-humidity index (THI) values on the daily production of dairy cattle. With that purpose, 1675686 test-day records collected from January 2005 until April 2010 were extracted from HPA (Croatian Agricultural Agency) database. For estimation of the effect of THI on daily production of dairy cows fixed-effect model that took into account the effects of lactation stage, breed, calving season, measuring season, and THI group (T1 - THI≤72; T2 - THI>72) was used. Model was applied to each class of parity (P1, P2, P3, P4 and P5) and region. During the analysed period, the highest monthly averages of ambient temperature were determined in Mediterranean region, the highest monthly averages of relative humidity were observed in Central region, while the highest monthly mean values of temperature-humidity index (THI) were determined in Mediterranean region. Heat stress conditions indicated with mean daily values of THI>72 were determined during spring and summer season in all analysed regions. Absence of heat stress conditions during autumn and winter season also characterised all three regions. Highly significant (P<0.01) decrease of daily milk yield as well as of daily fat and protein content due to enhanced THI was observed in all cows regardless the parity class and in all three climatic regions. Furthermore, the most deteriorate effect of heat stress was observed in East region. During heat stress period, with the aim of minimization of the effects of heat stress, it is necessary to regulate management strategies in the dairy herd

THE IMPORTANCE OF COLLECTING ECONOMIC AND OTHER GENERAL FACTORS’ INFLUENCE ON THE VALUE OF PUBLIC COMPANIES IN SERBIA

To make the right decision in regard to the expression of the value of property, equipment or something else, first for appraiser it is necessary to examine the general economic and other factors that may affect the expression of the value of the company. Especially there is a need to pay attention to devote to the expression value of a public company, because the public companies manage property that stems in part by funds from the budget. This is especially important in the case of a country that aspires to become an EU member. The Republic of Serbia signed the first two chapters with the EU in December 2015. Chapter 32 imperatively requires that the Republic of Serbia begins important application of fair expression of value of the property of public enterprises, because it is a section that requires audit activities of the entire public users, and therefore the company

THE IMPORTANCE OF ESTABLISHING A LEGAL FRAMEWORK AND OTHER INTERNAL AUDIT WORK, ESPECIALLY IN THE WORK OF THE TRANSITION COUNTRIES LIKE THE REPUBLIC OF SERBIA

Internal auditing the objective examination of evidence provides assurance on the adequacy and functioning of the existing processes of risk management, control and management of the organization, as well as the fact that you mentioned processes are functioning as intended, allowing achievement of the goals of the organization. This allows for better functioning of any company, and it is of great importance for the functioning of the public sector especially in transition countries. In addition to the aforementioned account must be taken and to whom it is intended for internal audit. Internal audit is submitted to top management in the form of internal audit reports, but I state authorities such as the Ministry of Finance sector internal control and audit. Top management if it is to achieve progress must take into account the internal audit, opinion and findings of the internal auditor, and must provide guidance in their work, which are in accordance with the legislation