Effect of temperament on milk yield, lactation length, physico-chemical properties and somatic cell count of Lacaune ewes were evaluated. The investigation was carried out at a sheep farm in the county of Győr-Moson-Sopron. The temperament of 106 Lacaune ewes was measured by the temperament 5-point-scale test (1=very nervous, 5=very quiet) during milking. Furthermore, 42 ewes were randomly selected from a herd of 106 animals for the analysis of milk composition (fat, protein and lactose), pH, electrical conductivity as well as somatic cell count. It was found that the temperament had a significant effect on lactation length and lactation milk production, lactose, electrical conductivity and somatic cell count. Calm ewes had significantly longer lactation (4 score: 220.7 day; 5 score: 201.4 day) as well as higher milk production (4 score: 207.9 kg; 5 score: 193.3 kg) compared to more temperamental animals (2+3 scores: 166.5 day and 135.5 kg; P<0.05). The content of lactose was significantly lower (4.32) in the more temperamental group, while electrical conductivity was higher (4.81 mS cm ). Additionally, significant differences were found in milk somatic cell count among the temperament categories. Calmer ewes had a lower somatic cell count in milk (5.17 log cm -3 ) than more temperamental ones (5.67 log cm -3 ; P<0.05).

Subsidies can come from domestic and EU sources, and they aim to cover costs and serve development goals. We have examined subsidies from two aspects: from the micro- and the macroeconomic approach. On the one hand, regarding the macroeconomic impact, we look at how their extent and components changed between 2004 and 2017, and also whether the impact of developments within the framework of cohesion subsidies on the budget was significant. Hungary has been among the net beneficiary Member States since its accession to the EU. The positive balance between 2004 and 2017 was more than 40 billion EUR In 2017, Poland (10.68%) and France (12.1%) were given the most significant subsidies, while Hungary received 3.68% of the total budget expenditure. On the other hand, from the microeconomic approach, the paper examines accounting and accountancy options and managing emerging issues. The analysis includes a conceptual approach to dealing with the problem in terms of the single accounting principles, the principle of comparability, and the principle of accruals. Two procedures can be applied to state support in the principle capital and income approach. It is an important difference that, in the net method, a subsidy becomes part of the equity immediately in the year of disbursement, while in the case of the gross method, only the life of the asset will be included in the equity in the current year by deducting the deferred income.

Simple Route to Multisubstituted Tetrahydropyrimidines. -Nitroenamines (I), (VI), and (VIII) serve as key intermediates in the synthesis of pyrrolopyrimidines (III), pyrimidines (IX) and dihydropyrrolones (XI). -(VINCZE, Z.; PILIPECZ, M. V.; SCHEIBER, P.; VARGA, T. R.; TOTH, G.; NEMES*, P.; Tetrahedron 71 (2015) 36, 6135-6142, http://dx.

The operation of a financial reporting system is very expensive. In all areas where costs arise, it is important to examine whether the benefits exceed the costs or not. The objectives of financial reporting in Hungary are specified by Act C of 2000 on Accounting (HLA). In this paper, we will show these objectives and the defined accounting principles, as well. With the help of previous research, we have reviewed how accounting quality is measured. The aim of this research is to examine the difference in accounting quality between the publicly listed and private companies in Hungary and develop an evaluation process that takes due account of the complexity of the topic. To this end, we studied the separate (non-consolidated) financial statements of 63 Hungarian com- panies during the period of 1998-2016. Forty-seven percent of the statements were disclosed by public companies and fifty-three percent were disclosed by private companies. The examined financial statements were prepared in accordance with the HLA. To evaluate the data, we examined accruals, timely loss recognition, the vola- tility of earnings, cash flow and earnings management towards target. To summarize the results, we developed an evaluation model which is based on the basic accounting principles and the above-mentioned methods. We found that publicly listed companies have higher accounting quality compared to private companies.