Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej 2010 (82)

Autor	Joanna Paliszkiewicz,
Tytuł	Zaufanie a wyniki działalności przedsiębiorstw – przegląd literatury
Title	Trust and performance – literature review
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Abstract	The purpose of the article was to determine the role of trust in modern economy and making analysis of studies connected with trust and performance. The analysis shows that trust in organizations is very important because: it reduces transaction costs affect the competitiveness and promote knowledge sharing between members of groups which facilitates collaboration and improves productivity.
Cytowanie	Paliszkiewicz J. (2010) Zaufanie a wyniki działalności przedsiębiorstw – przegląd literatury.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 5-16
Pełny tekst	EIOGZ_2010_n82_s5.pdf
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DOI	10.22630/EIOGZ.2010.82.23

Autor	Joanna Kisielińska, Adam Waszkowski,
Tytuł	Polskie modele do prognozowania bankructwa przedsiębiorstw i ich weryfikacja
Title	Polish models to predict bankruptcy and its verifi cation
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Abstract	The paper presents 17 models of developed corporate bankruptcy prediction for the Polish economy. These were the model of Hołda [2001], Gajdka and Stos [2003], two models of Prusak [2005], seven models of Mączyńska and Zawadzki [2006], Wierzba [2000], Harmol, Czajka and Piechocki [2004] and four models of Gruszczyński [2003]. The effectiveness of models was verifi ed for the 8 companies that went bankrupt during the period 2003–2008 and 8 firms in good financial condition. Studies have shown that the quality of the resulting classification was satisfactory only for six models. In the remaining cases there was too low proportion of correct identification, or too strong asymmetry in the diagnosis classes. If, however, were considered to indicate all the analyzed models, it turned out that 14 companies recognized correctly most of them. Individual companies correctly classified from 65 to 100% of the models. Research has shown that poor performance gave the classification model using a small number of financial indicators.
Cytowanie	Kisielińska J., Waszkowski A. (2010) Polskie modele do prognozowania bankructwa przedsiębiorstw i ich weryfikacja.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 17-31
Pełny tekst	EIOGZ_2010_n82_s17.pdf
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DOI	10.22630/EIOGZ.2010.82.14

Autor	Katarzyna Boratyńska,
Tytuł	Poziom obciążeń podatkowych a zagrożenie bankructwem przedsiębiorstw piwowarskich
Title	The level of fiscal burden and threat of brewery enterprises bankruptcy
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Abstract	In this article the level of fiscal burden in terms of threat of brewery enterprises bankruptcy was discussed. On the basis on chairmen of enterprises opinions the Author stated that too high fiscal duties (e.g. excise tax) are significant factor limited breweries development. Tax government policy has tremendous importance for the beer industry representatives. On the one hand, excessive fiscal impact could decreasing tax revenues, on the other hand, it can lead to production and sales effectiveness reduction, and therefore threat of enterprises bankruptcy.
Cytowanie	Boratyńska K. (2010) Poziom obciążeń podatkowych a zagrożenie bankructwem przedsiębiorstw piwowarskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 33-45
Pełny tekst	EIOGZ_2010_n82_s33.pdf
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DOI	10.22630/EIOGZ.2010.82.25

Autor	Jarosław Poteraj,
Tytuł	Źródła finansowania powszechnych towarzystw emerytalnych
Title	Sources of financing of public pension societies
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Abstract	Author accomplishes an analyse of the sources of financing of 14 public pension societies (PPSs) in Poland in the years 1999–2009 using the basic statistical tools. The inquiry indicates the own funds as the basic sources of financing of PPSs, which have been financed in last years by about 90% of assets. An average value of own funds in 2009 overdrew the level of 230 mln PLN and existing from 2000 soaring dynamic of this value indicates indirectly on great profitability of all sector. In the dynamic perspective it is also mentioned the progressive standardization in area of sources of financing in inquired population. The most common value of own funds kept in the bracket 0–50 mln PLN and the value of liabilities in the bracket of 0–20 mln PLN.
Cytowanie	Poteraj J. (2010) Źródła finansowania powszechnych towarzystw emerytalnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 47-59
Pełny tekst	EIOGZ_2010_n82_s47.pdf
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DOI	10.22630/EIOGZ.2010.82.26

Autor	Leszek Borowiec,
Tytuł	Informatycznie wspomaganie rachunkowości budżetowej i zarządzania finansami jednostek oświatowych sektora publicznego
Title	Computer support of budgetary and fi nancial accounting management of public sector educational institutions
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Abstract	The company’s information system, has a special impact because of both, their qualities and cognitive flexibility to include the object of measurement and observation. Development of accounting associated with the need to assist management procedures. The purpose of this study was to show information budgetary accounting role by presenting software supporting of accounting and financial management of public sector enterprises using in the District Office of Education Finances Warszawa Śródmieście to support and service educational units. There was made the analysis utility and scope of the use of Vulcan software, which specializes in providing applications for accounting services public sector educational institutions.
Cytowanie	Borowiec L. (2010) Informatycznie wspomaganie rachunkowości budżetowej i zarządzania finansami jednostek oświatowych sektora publicznego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 61-73
Pełny tekst	EIOGZ_2010_n82_s61.pdf
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DOI	10.22630/EIOGZ.2010.82.27

Autor	Sławomir Juszczyk, Michał Tymiński,
Tytuł	Dwukryterialna koncepcja budowy portfela inwestycyjnego metodą programowania dynamicznego
Title	Bicriterion concept of building an investment portfolio by dynamic programming methods
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Abstract	This paper presents a new concept of portfolio optimization shares in the capital market. The main purpose this concept is bicriterion function – which maximized financial revenue and minimized the risk of the investment portfolio. The presented optimization algorithm uses elements of reliability theory and the method of dynamic programming. From an investor point of view it is important to assess the possibility of achieving the desired level of income maximum and minimizing risk. The proposed concept of the investment portfolio to such an assessment
Cytowanie	Juszczyk S., Tymiński M. (2010) Dwukryterialna koncepcja budowy portfela inwestycyjnego metodą programowania dynamicznego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 75-89
Pełny tekst	EIOGZ_2010_n82_s75.pdf
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DOI	10.22630/EIOGZ.2010.82.28

Autor	Sebastian Tomczak,
Tytuł	Wpływ kryzysu gospodarczego na kondycję finansową spółek z sektora transportu publicznego
Title	The influence of economic crisis on the public transportation sector’s financial situation
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Abstract	What becomes a very considerable factor in the present period of raging global economic crisis is the risk, especially the one closely related to decisionmaking of various kinds. That risk of assessment as banks or simply by single investors is a case in point. Banks, in order to lessen the risk of not paying off a would-be-granted loan, increase their demands. The aforementioned decisionmaking as such entails the risk. Being in need of such assessment in terms of company’s capacity to continue to operate, different institutions as well as individuals being interested in investing in enterprises employ diverse models that allow of probability estimation of business failure. A series of such methods is referred to as integrated financial analysis of a company (integrated corporate financial analysis). This paper presents five methods of discrimination analysis, applied to assessment of financial situation of the MZK S.A. company in the period of time from 2004 to 2009. the models which deserve special mention are the ones of Polish authorship, along with the two by Altman
Cytowanie	Tomczak S. (2010) Wpływ kryzysu gospodarczego na kondycję finansową spółek z sektora transportu publicznego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 91-101
Pełny tekst	EIOGZ_2010_n82_s91.pdf
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DOI	10.22630/EIOGZ.2010.82.29

Autor	Agnieszka Bezat, Anna Wasilewska, Mirosław Wasilewski,
Tytuł	Innowacyjność przedsiębiorstw przetwórstwa rolno-spożywczego:stan wiedzy i kierunki dalszych badań
Title	Innovation for permanent changes of the food-processing industry – dokumentation study and perspectives
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Abstract	The aim of this papers is to assess the importance of innovation for permanent changes of the food-processing industry. The authors note that innovations determine the dynamic and directions of firm development and they are the factor of domestic and international competitiveness. Furthermore, the innovativeness leads to the increase of firm effi ciency and synergy between particular elements of the organization. Finally, the innovations shape the tastes and inclinations of consumers.The above evaluation was made on the basis of existing research outcomes for the firm innovativeness. In consequence, the authors also defined the list of potential research areas, which should be investigated in respect of changeability of the firm activity environment and consumer preferences. For this reason the authors have made the documentation study of publications, which were focused on innovativeness, modernization and economic situation of foodprocessing industry
Cytowanie	Bezat A., Wasilewska A., Wasilewski M. (2010) Innowacyjność przedsiębiorstw przetwórstwa rolno-spożywczego:stan wiedzy i kierunki dalszych badań.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 103-114
Pełny tekst	EIOGZ_2010_n82_s103.pdf
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DOI	10.22630/EIOGZ.2010.82.30

Autor	Justyna Dyduch,
Tytuł	Zyski z handlu uprawnieniami do emisji gazów cieplarnianych jako źródło finansowania działalności przedsiębiorstw na przykładzie sektora elektrowni zawodowych
Title	Profits from carbon emission trading as a source of financing enterprises on the example of power plant sector
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Abstract	Emission rights are ones of economic instruments of state environmental policy. The European Union Emissions Trading Scheme was implemented in the EU in 2005. The aim of the article is to determine the value of profits from carbon emission trading earned by power plants in Poland and the importance of these profits for their financial situations.
Cytowanie	Dyduch J. (2010) Zyski z handlu uprawnieniami do emisji gazów cieplarnianych jako źródło finansowania działalności przedsiębiorstw na przykładzie sektora elektrowni zawodowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 115-126
Pełny tekst	EIOGZ_2010_n82_s115.pdf
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DOI	10.22630/EIOGZ.2010.82.31

Autor	Walenty Poczta, Joanna Średzińska, Anna Ziemińska,
Tytuł	Zróżnicowanie sytuacji finansowo-dochodowej gospodarstw rolnych krajów Unii Europejskiej w wybranych typach rolniczych
Title	Diversifi cation of UE agricultural holdings’ financial and income situation in selected types of farming
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Abstract	In the article UE agricultural holdings were classified by the financial, production and income situation in three selected types of farming: fieldcrops, milk, granivores. FADN database was used. To create the typological classes synthetic coefficient was used. The results from research are: agricultural holdings’ financial and income situation is regionally diverse and depends on type of farming. EU-15 countries had generally better situation.
Cytowanie	Poczta W., Średzińska J., Ziemińska A. (2010) Zróżnicowanie sytuacji finansowo-dochodowej gospodarstw rolnych krajów Unii Europejskiej w wybranych typach rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 127-137
Pełny tekst	EIOGZ_2010_n82_s127.pdf
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DOI	10.22630/EIOGZ.2010.82.32

Autor	Magdalena Hodun,
Tytuł	Strategie gospodarowania kapitałem obrotowym netto a sytuacja finansowa przedsiębiorstw przemysłowych
Title	Working capital management strategies and financial situation of industrial companies
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Abstract	In this paper investigate the relationship between working capital management strategies, and financial situation of industrial companies. Autor used sample of 65 companies listed in the Polish Stock Exchange for the period of 2004–2008. The empirical findings show a relationship between working capital management strategies, and profitability and financial liquidity. A moderate strategy in the scope usually allowed to gain the highest level of effectiveness. Opposite approaches to working capital management usually do not ensure the optimal level of profitability and financial liquidity
Cytowanie	Hodun M. (2010) Strategie gospodarowania kapitałem obrotowym netto a sytuacja finansowa przedsiębiorstw przemysłowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 139-150
Pełny tekst	EIOGZ_2010_n82_s139.pdf
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DOI	10.22630/EIOGZ.2010.82.33

Autor	Rafał Rosiński,
Tytuł	Obciążenia fiskalne dochodu uzyskiwanego z działalności rolniczej w Polsce
Title	Fiscal burdens of agricultural income in Poland
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Abstract	The agricultural business in the present fiscal systems often subject to separate rules of taxation. Such distinction present in Polish fiscal system. It with realized analysis of fiscal burdens observe considerable the privilege with agricultural business the fiscal burdens of income in relation to income with economic business. The inclusion to common system of national insurance the agricultural business as well as taxation personal and corporate income tax would can stand one of premises to reduction of total fiscal burdens for whole sector of national economy, and moreover it would contribute to fiscal justice of subjects economic.
Cytowanie	Rosiński R. (2010) Obciążenia fiskalne dochodu uzyskiwanego z działalności rolniczej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 151-159
Pełny tekst	EIOGZ_2010_n82_s151.pdf
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DOI	10.22630/EIOGZ.2010.82.34

Autor	Joanna Bereżnicka,
Tytuł	Kredyt kupiecki – koszty i korzyści w aspekcie wzrostu gospodarstwa
Title	Trade credit – costs and benefi ts in farms’ growth aspect
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Abstract	This paper contains analysis of costs and benefits connected with trade credit granted by farmers, as factors influencing farms’ growth abilities (understood as ability to enlarge both income and cash stocks). The research was carried out in a farm specialising in large-scale milk production. The researcher proposed three possible solutions concerning trade credit. The analysis revealed that trade credit creates costs which have negative influence on the farm income level. However, resigning from this credit was followed by unfavourable effects. On the other hand, using this credit in cash-flows gave considerable benefits. As a result of the research it was concluded that trade credit is an instrument positively affecting economic results of the farm and, consequently, its growth
Cytowanie	Bereżnicka J. (2010) Kredyt kupiecki – koszty i korzyści w aspekcie wzrostu gospodarstwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 161-170
Pełny tekst	EIOGZ_2010_n82_s161.pdf
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DOI	10.22630/EIOGZ.2010.82.35

Autor	Joanna Żurakowska-Sawa,
Tytuł	Sytuacja finansowa przedsiębiorstw przemysłowych według faz cyklu życia
Title	The financial situation of industrial enterprises according to the phases of the life cycle
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Abstract	In this paper presented the financial situation of industrial enterprises according to the phases of the life cycle. The studies included 65 companies listed on the Stock Exchange in Warsaw. The period of research covered the years 2004–2008. All group of companies in 2008. have achieved lowest profitability. With foreign capital to the greatest extent benefited the companies in the growth phase. The companies in the growth phase characterized the highest level of financial liquidity.
Cytowanie	Żurakowska-Sawa J. (2010) Sytuacja finansowa przedsiębiorstw przemysłowych według faz cyklu życia.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 171-181
Pełny tekst	EIOGZ_2010_n82_s171.pdf
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DOI	10.22630/EIOGZ.2010.82.36

Autor	Ewa Szafraniec-Siluta,
Tytuł	Ocena finansowania inwestycji rolniczych leasingiem
Title	Evaluation of financing agricultural investments with leasing
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Abstract	This article aims to assess the financing of agricultural farms in Poland with leasing in the context of the global financial crisis, encouraging individual companies to use internal sources of funding to a greater extent than from external sources. Analysis and assessment of changes in the value of all leased assets and the value of leased machinery cover the period 2005–2009. The period of the worsening of the economic crisis (2008 – first quarter 2010) was supplemented with an indication of the dynamics of changes in the value of items in lease of statistical data of the Polish Association of Leasing. During the economic slowdown, companies have limited investment financing by leasing. However, the value of agricultural machinery leased was increasing throughout the period considered, which means that leasing is an attractive form of financing investment for farms.
Cytowanie	Szafraniec-Siluta E. (2010) Ocena finansowania inwestycji rolniczych leasingiem.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 183-191
Pełny tekst	EIOGZ_2010_n82_s183.pdf
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DOI	10.22630/EIOGZ.2010.82.37

Autor	Justyna Franc-Dąbrowska,
Tytuł	Zjawisko wypłat dywidend w przedsiębiorstwach rolniczych i w spółkach giełdowych sektora spożywczego
Title	Payment of dividend in agricultural enterprises and stock companies in food sector
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Abstract	The article discusses payment of dividend in agricultural enterprises and stock companies in food sector. That compared groups of enterprises owned similar features in range of payment of dividend equal, as well as distinct differences took a stand. It regard investigative hypothesis as verified to part ultimately only positively.
Cytowanie	Franc-Dąbrowska J. (2010) Zjawisko wypłat dywidend w przedsiębiorstwach rolniczych i w spółkach giełdowych sektora spożywczego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 193-202
Pełny tekst	EIOGZ_2010_n82_s193.pdf
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DOI	10.22630/EIOGZ.2010.82.38

Autor	Jan Dworniak,
Tytuł	Strategie finansowania spółdzielni mleczarskich
Title	Financial Strategies in dairy cooperatives
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Abstract	The elaboration presents chosen results of conducted research in dairy cooperatives in the 2000–2008 in aspect of efficiency of financial strategies. It evidenced the increased progression of improvements in cooperatives profitability. The strongest influence of these ratios was noticed in dairies which had had the highest equity and shareholders funds. Furthermore in these group noted also weaker relation between these funds and financial liquidity, whereas this financial indicator recorded stability and favorable level comparing to remain groups. The cooperative dairies which noticed higher profits and equity capital, decided to enlarge shareholders funds. It had resulted in secure of further development conducted activity. The application of net profit in cooperatives was useful in effectiveness’ of financial situation assessment
Cytowanie	Dworniak J. (2010) Strategie finansowania spółdzielni mleczarskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 203-213
Pełny tekst	EIOGZ_2010_n82_s203.pdf
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DOI	10.22630/EIOGZ.2010.82.39

Autor	Serhiy Zabolotnyy,
Tytuł	Metodyczne aspekty modelowania struktury majątku obrotowego w koncepcji synchronizacji zarządzania płynnością finansową
Title	Methodical aspects of current assets’ structure modeling according to matching principle in strategy of liquidity
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Abstract	In the article the metod of identification and evaluation of the relations between the seasonality of sales and structure of current assets are viewed on the expample of a manufacturing joint-stock company Wilbo S.A. An approach to the optimalization of the actual strategy of liquidity according to the matching principle is presented. The research indicated the relations between the level of current assets and sales seasonality: sales growth determined the increase of current assets and sales reduction led to decrease of current assets. According to matching principle no relations were determined between the structure and level of the components of current assets and seasonality. An optimalization of current assets’ structure enabled reduction of inventory level and increase of accounts receivable in the periods of sales’ maximization along with the maximization of cash in periods of sales’ decrease.
Cytowanie	Zabolotnyy S. (2010) Metodyczne aspekty modelowania struktury majątku obrotowego w koncepcji synchronizacji zarządzania płynnością finansową.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 215-227
Pełny tekst	EIOGZ_2010_n82_s215.pdf
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DOI	10.22630/EIOGZ.2010.82.40

Autor	Wioletta Turowska,
Tytuł	Ewidencja, rozliczanie i skutki rozrachunków przedsiębiorstw rolniczych z tytułu podatku VAT
Title	The register, accounting and effects of the score-settling of farming enterprises on account of the value added tax
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Abstract	Determining principles of the register and accounting for the value added tax is a purpose of the study and showing effects of the adopted solution with reference to the farming enterprise. The farmer has an opportunity of choice about the flat-rate scheme or broad principles of accounting for the VAT. Farmers don’t have such a law obliged to the bookkeeping. Record duties are also involving determined choice.
Cytowanie	Turowska W. (2010) Ewidencja, rozliczanie i skutki rozrachunków przedsiębiorstw rolniczych z tytułu podatku VAT.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 229-238
Pełny tekst	EIOGZ_2010_n82_s229.pdf
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DOI	10.22630/EIOGZ.2010.82.41

Autor	Leonard Smolarski,
Tytuł	Dopłaty do indywidualnych gospodarstw rolnych w województwie śląskim
Title	Payments to Individual Farms in the Silesian Voivodeship
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Abstract	In the article the scale of financing of farms from the European Union Funds assigned for rural investments in 2003–2008 is determined, with a particular review of Silesian Voivodeship. The course of application and the level of payments’ realization according to the activities’ scope of each of the supporting funds such as SAPARD, SOP, RDP 2004–2006, RDP – 2007–2013 are described. Most of these activities were addressed to the farmers who fulfulled mentioned criteria, namely to large and developing farms. At the same time the number of the farms using these funds was relatively small. According to research, the majority of funds come from the area payments, and the scale of the farms using this form of support is the biggest one. Payments for non-profitable areas are also important, that can maintain farms if invested properly
Cytowanie	Smolarski L. (2010) Dopłaty do indywidualnych gospodarstw rolnych w województwie śląskim.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 239-255
Pełny tekst	EIOGZ_2010_n82_s239.pdf
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DOI	10.22630/EIOGZ.2010.82.42

Autor	Agnieszka Strzelecka,
Tytuł	Zmiany w strukturze nadwyżek finansowych rolników indywidualnych w Polsce lokowanych w bankach w latach 2000–2010
Title	Changes in the structure of financial surpluses of farmers in Poland invested in banks in the years 2000–2010
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Abstract	The main aim of the article was determination of changes in structure of savings deposits of farmers in Poland in the years 2000–2010. The key sources of information were statistical data of The National Bank of Poland. To achieve the target the literature search was carried out as well as basic statistical tools were used to present and evaluate the collected data.
Cytowanie	Strzelecka A. (2010) Zmiany w strukturze nadwyżek finansowych rolników indywidualnych w Polsce lokowanych w bankach w latach 2000–2010.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 257-265
Pełny tekst	EIOGZ_2010_n82_s257.pdf
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DOI	10.22630/EIOGZ.2010.82.43

Autor	Agnieszka Gałecka, Mirosław Wasilewski,
Tytuł	Płynność finansowa gospodarstw rolniczych położonych w województwie lubelskim
Title	The financial liquidity of agriculture farms situated in Lubelskie voivodeship
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Abstract	The elaboration presents the level of financial liquidity in agriculture farms depending on cropland area, agriculture type and European Size Unit. The researched farms has rained current, quick and cash financial liquidity ratios on similar level. The highest level of financial liquidity noticed in “field crops” and “mixed” agriculture type, while the lowest in “rother grazing livestock” type of farms. Low liquidity level recorded rather in bigger farms in the aspect of their economic power, whereas higher ratio described on the contrary small and medium farms. The highest financial liquidity ratio was an attribute of farms with small cropland area, and was a result of limited range of short-term credit utilization. The most efficient way of managing on the financial liquidity level by farmers ascertained in the largest area farms. In this group the liquidity was the lowest, however this level reflected appropriate relation between current assets and liabilities components.
Cytowanie	Gałecka A., Wasilewski M. (2010) Płynność finansowa gospodarstw rolniczych położonych w województwie lubelskim.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 267-279
Pełny tekst	EIOGZ_2010_n82_s267.pdf
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DOI	10.22630/EIOGZ.2010.82.44