Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej 2007 (62)

Autor	Kinga Gruziel, Mirosław Wasilewski,
Tytuł	Koncepcja i skutki finansowe wprowadzenia podatku dochodowego w gospodarstwach rolniczych
Title	Concept and Financial Effects of the Income Tax Implementation in Farms
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Abstract	The paper presents a concept of replacing the agricultural tax with the income tax in farms of agricultural type “field cultivation”. The agricultural tax has been regarded as insufficient concerning differences in farms’ effectiveness. Implementation of the income tax in farms would result in a higher charge. The charge would be the highest in the largest farms, where the agricultural tax takes about 11–12% of the income tax amount. However, implementation of tax concessions and tax allowances would significantly decrease charges in farms. Including costs of a farmer’s family employment, in large farms only (about 93 ha AL) would appear an income to be taxed. On the other hand, a problem of saving appropriate revenues from the income tax to a local government’s budget has been still unsolved.
Cytowanie	Gruziel K., Wasilewski M. (2007) Koncepcja i skutki finansowe wprowadzenia podatku dochodowego w gospodarstwach rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 5-16
Pełny tekst	EIOGZ_2007_n62_s5.pdf
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DOI	10.22630/EIOGZ.2007.62.1

Autor	Monika Utzig,
Tytuł	Podatek rolny jako źródło dochodów własnych gmin
Title	Agricultural Tax as a Source of Communal Own Revenue
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Abstract	In the paper agricultural tax as a source of communal own revenue is presented. The share of agricultural tax in communal own revenue increased in 1999, when communal own revenues increased. Parish were characterized by higher share of agricultural tax in own revenue than municipality. The share was also territorially diverse.
Cytowanie	Utzig M. (2007) Podatek rolny jako źródło dochodów własnych gmin.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 17-27
Pełny tekst	EIOGZ_2007_n62_s17.pdf
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DOI	10.22630/EIOGZ.2007.62.2

Autor	Ewa Krawczyk,
Tytuł	Zastosowanie strategii zabezpieczającej przed ryzykiem zmiany kursu walutowego w kontraktach futures na Warszawskiej Giełdzie Towarowej
Title	The use of Hedging against Risk of Exchange Rate Changes in Futures Quoted on the Warsaw Commodity Exchange
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Abstract	On the Warsaw Commodity Exchange there are quoted futures on agricultural goods and financial instruments. Futures can be used to hedge against unfavourable changes on the cash market. In the paper the model of hedging use in futures on euro was presented. Two scenarios of hedging use were worked out: pessimistic and optimistic. The analysis showed, that thanks to sale hedging, within both of the scenarios, a negative impact of foreign exchange risk on the financial result of wheat sale on the cash market was minimised. An investor was secured of profit from the transaction at the level of 260,000 zloty
Cytowanie	Krawczyk E. (2007) Zastosowanie strategii zabezpieczającej przed ryzykiem zmiany kursu walutowego w kontraktach futures na Warszawskiej Giełdzie Towarowej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 29-39
Pełny tekst	EIOGZ_2007_n62_s29.pdf
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DOI	10.22630/EIOGZ.2007.62.3

Autor	Małgorzata Raczkowska,
Tytuł	Minimalne wynagrodzenie za pracę w Polsce i wybranych krajach świata
Title	Minimal Salary in Poland and in Chosen World Countries
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Abstract	The aim of the article is the characteristics of the minimal salary in Poland and in chosen European countries and in the United States of America. The first part presents history of the minimal salary in Poland. The rest of the article shows the analysis of changes in the minimal salary level in Poland and its relation to the average salary
Cytowanie	Raczkowska M. (2007) Minimalne wynagrodzenie za pracę w Polsce i wybranych krajach świata.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 41-53
Pełny tekst	EIOGZ_2007_n62_s41.pdf
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DOI	10.22630/EIOGZ.2007.62.4

Autor	Piotr Adamczyk,
Tytuł	Wydajność pracy a poziom wynagrodzeń osób zatrudnionych w przemyśle mięsnym
Title	The Labour Productivity Versus the Level of Salary in Meat Industry
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Abstract	The thesis examines the dependency between the dynamics of changes regarding labour productivity and the level of salary. The research was delved on the basis of data of meat industry in the period 1997–2005. It was stated that labour productivity in meat industry in Poland increases faster than the salaries. Moreover, it was observed in the studied period that the salary growth rate was lower than the inflation rate. The statistical verification of the mentioned relation was conducted on the basis of correlation coefficient. The results come to conclusion that there is no correlation between the changes of labour productivity and the changes of salaries
Cytowanie	Adamczyk P. (2007) Wydajność pracy a poziom wynagrodzeń osób zatrudnionych w przemyśle mięsnym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 55-65
Pełny tekst	EIOGZ_2007_n62_s55.pdf
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DOI	10.22630/EIOGZ.2007.62.5

Autor	Ewa Wasilewska,
Tytuł	Zastosowanie syntetycznych mierników dynamiki struktury w analizie zmian aktywności ekonomicznej ludności wiejskiej
Title	The Use of Synthetic Measures of Structure Dynamism in the Analysis of Economic Activity Changes of Rural Population
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Abstract	In the paper the synthetic analysis of changes in the economic activity structure was presented with classification into agricultural rural population and landless rural population. The measures of structure changes intensity and measures of average structure changes in the depiction of fixed base index and chain index were used. The use of synthetic measures of the structure dynamism is an essential supplementation of the traditional methodology in the scope of structure analysis. Not large changes in the structure of economic activity of agricultural and landless people were stated, what reflects stability in this scope, while insignificantly larger changes were observed in the group of landless population. The tendency resulting from higher mobility of that group of people because of land and lower attachment to the place of living was stated. Agricultural people were characterised by higher attachment to the place of living, so possible changes needs more time.
Cytowanie	Wasilewska E. (2007) Zastosowanie syntetycznych mierników dynamiki struktury w analizie zmian aktywności ekonomicznej ludności wiejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 67-80
Pełny tekst	EIOGZ_2007_n62_s67.pdf
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DOI	10.22630/EIOGZ.2007.62.6

Autor	Joanna Szwacka,
Tytuł	Kierunki zmian na rynku żywnościowym w Polsce
Title	The Tendencies on the Food Market in Poland
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Abstract	The article contains the analysis of the changes occurring in the patterns of human behaviour on food market in Poland. The hierarchy of the factors influencing demand and the most important tendencies on the world market have been established, as well as their implications for modelling Polish food market. Furthermore the proposals of the patterns of human behaviour (basing on unifi cation and diversification) on European food market have been described.
Cytowanie	Szwacka J. (2007) Kierunki zmian na rynku żywnościowym w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 81-95
Pełny tekst	EIOGZ_2007_n62_s81.pdf
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DOI	10.22630/EIOGZ.2007.62.7

Autor	Dorota Witkowska, Janusz Witkowski,
Tytuł	Rozpoznawalność marek wybranych produktów (wyniki badań ankietowych)
Title	Recognition of the Selected Brands of Products (the Results of Inquiry)
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Abstract	In the paper we present the results of the inquiry concerning 67 selected brands of products. The respondents were asked to evaluate the recognition and the frequency of purchasing products belonging to the analyzed brands, as well as the market position of selected brands and the quality of products. The analysis of questionnaires is provided applying relative frequency measures and correlation analysis
Cytowanie	Witkowska D., Witkowski J. (2007) Rozpoznawalność marek wybranych produktów (wyniki badań ankietowych).Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 97-117
Pełny tekst	EIOGZ_2007_n62_s97.pdf
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DOI	10.22630/EIOGZ.2007.62.8

Autor	Andrzej Parzonko,
Tytuł	Formy i zakres współpracy mleczarni z dostawcami mleka
Title	Types and Scope of Cooperation between Dairy Processors and Milk Suppliers
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Abstract	The main purpose of publication is to present the influence of dairy processing companies with different production scale and legal status, on dairy farms supplying them. The object of an analysis is three companies situated in Mazowieckie Region. Examined dairies during the period 2003–2005 significantly increased their milk purchase and processing volumes while decreased the number of suppliers. The main factor stimulating the farmers to increase the farm production scale and adjust to the agro-environmental requirements is the way of calculation the milk price by dairies. Analysed dairies additionally were providing the traineeships for farmers and supporting them by the low-charged loans
Cytowanie	Parzonko A. (2007) Formy i zakres współpracy mleczarni z dostawcami mleka.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 119-129
Pełny tekst	EIOGZ_2007_n62_s119.pdf
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DOI	10.22630/EIOGZ.2007.62.9

Autor	Joanna Baran,
Tytuł	Czynniki sukcesu spółdzielni mleczarskich w Polsce w latach 1999–2002
Title	Success Factors of Leading Dairy Cooperatives in Poland 1999–2002
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Abstract	This paper explain, why a few cooperatives in Polish dairy sector are prospering well, while many others, on the same dairy market, are suffering heavy recession or going bankrupt. By the comparison of three groups of dairy cooperatives: leaders, average cooperatives and the weakest cooperatives source of the superiority of leaders have been identified. The research results show that dairy cooperatives success was connected with production scale, specialization and market power. This study allows to draw final conclusions, which may be useful for improving market position of other cooperatives – according to the benchmarking
Cytowanie	Baran J. (2007) Czynniki sukcesu spółdzielni mleczarskich w Polsce w latach 1999–2002.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 131-142
Pełny tekst	EIOGZ_2007_n62_s131.pdf
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DOI	10.22630/EIOGZ.2007.62.10

Autor	Joanna Paliszkiewicz,
Tytuł	Dzielenie się wiedzą oraz zaufanie w małych i średnich przedsiębiorstwach
Title	Sharing of Knowledge and Trust in Small and Medium Enterprises
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Abstract	In this article problems connected with sharing of knowledge and trust have been presented. The authors have also described researches connected with this problem in polish small and medium enterprises. The research was done in Silesian Province in 2006. The questionnaire was administered to managers. The research showed that trust among employees is similar in small and medium enterprises
Cytowanie	Paliszkiewicz J. (2007) Dzielenie się wiedzą oraz zaufanie w małych i średnich przedsiębiorstwach.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 143-152
Pełny tekst	EIOGZ_2007_n62_s143.pdf
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DOI	10.22630/EIOGZ.2007.62.11