Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej 2013 (104)

Autor	Dorota Czerwińska-Kayzer,
Tytuł	Inklinacje rolników indywidualnych do realizacji inwestycji rzeczowych w gospodarstwach rolnych
Title	Individual farmers’ tendencies to make real investments in farms
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Abstrakt	The main goal of this article was to determine the probability of real investments in individual farms. Apart from that, the article is an attempt to make a typology of farms according to the real investments criterion. As results from the investigations, the following factors are decisive to the decision about investments in a farm: the farm area, the production level, the farmer’s age and the assessment of the financial situation of the farm. Investments are (and probably will be) made in large-area farms, with intensive production, managed by young and well educated farmers, who see their future in the farming activity. Apart from that, these farmers use subsidies from the European Union to make considerable investments. On the other hand, older and worse educated farmers, who manage smaller-area farms and have less intensive production, tend to be less likely to make investments in farms.
Abstract
Cytowanie	Czerwińska-Kayzer D. (2013) Inklinacje rolników indywidualnych do realizacji inwestycji rzeczowych w gospodarstwach rolnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 5-13
Pełny tekst	EIOGZ_2013_n104_s5.pdf
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DOI	10.22630/EIOGZ.2013.104.38

Autor	Marzena Ganc, Magdalena Mądra-Sawicka,
Tytuł	Możliwość wykorzystania ulgi inwestycyjnej w indywidualnych gospodarstwach rolnych w sytuacji wprowadzenia podatku dochodowego
Title	The possibility of investment tax relief usage in case of income tax introduction in agriculture holdings
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Abstrakt	The article presents the aspect of investment tax relief usage in agriculture holding in case of income tax introduction. The article deals also with the fiscal tax burden in farms. The presented research was surveyed in years 2006–2009. The tax burden of farms has been characterized by two groups of analysis: average for whole population and for farms with cropland area above 50 ha. The income tax was calculated in case of revenue and expense ledger, according to two tax models: with progressive tax scale and flat tax. The fiscal burden was lower in case of progressive tax scale, because of relatively low income of farms. Farmers are not investing high values each year but income tax would gave them possibility to decrease current tax burden thanks to tax investment relief. It could be beneficial for further development in agriculture.
Abstract
Cytowanie	Ganc M., Mądra-Sawicka M. (2013) Możliwość wykorzystania ulgi inwestycyjnej w indywidualnych gospodarstwach rolnych w sytuacji wprowadzenia podatku dochodowego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 15-28
Pełny tekst	EIOGZ_2013_n104_s15.pdf
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DOI	10.22630/EIOGZ.2013.104.39

Autor	Joanna Florek,
Tytuł	Nakłady inwestycyjne w polskim przemyśle spożywczym w latach 2000–2011
Title	Capital expenditure in the Polish food industry from 2000 to 2011
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Abstrakt	The main goal of this study was to present and assess the volume of capital expenditure in the Polish food industry from 2000 to 2011. The study was prepared on the basis of reference publications and unpublished statistics of the Central Statistical Office concerning investments and fixed assets according to the branches of the food industry. The analysis was based on measures of the dynamics of phenomena. In order to assess the investment activity a simple investment rate was used. As results from the research, capital expenditure increased in the Polish food industry from 2000 to 2011. Integration with the European Union considerably influenced the investment growth. In the period under analysis the highest mean investment rate was observed in the fishing, meat processing and dairy sectors. The investment activity was limited in 2009, which was a consequence of the world crisis.
Abstract
Cytowanie	Florek J. (2013) Nakłady inwestycyjne w polskim przemyśle spożywczym w latach 2000–2011.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 29-39
Pełny tekst	EIOGZ_2013_n104_s29.pdf
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DOI	10.22630/EIOGZ.2013.104.40

Autor	Leonard Smolarski,
Tytuł	Wpływ dopłat bezpośrednich na strukturę użytkowanej ziemi w gospodarstwach rolników indywidualnych
Title	The impact of direct payments for the structure of agricultural land area in individual farms
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Abstrakt	The paper presented the impact of direct payments on the structure of agricultural land area in the agricultural holdings. The research included individual agricultural holdings (located in Silesian Voivodeship), participating in the EU- -FADN. The research period covered the years 2005–2008. It was shown that the largest holdings both in terms of the area and economic size received the highest funds from direct payments. Farmers with the largest holdings in terms of the area enlarges the area of their farms by purchasing agricultural land and lease of farmland since the beginning of the introduction of the direct payment system. The direct payment system contributed to the increase of the area of land used by the farmers, mainly by cultivation of arable land.
Abstract
Cytowanie	Smolarski L. (2013) Wpływ dopłat bezpośrednich na strukturę użytkowanej ziemi w gospodarstwach rolników indywidualnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 41-54
Pełny tekst	EIOGZ_2013_n104_s41.pdf
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DOI	10.22630/EIOGZ.2013.104.41

Autor	Paweł Ważniewski,
Tytuł	Skala i rentowność inwestycji w gospodarce odpadami
Title	The scale and profitability of investments in waste management
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Abstrakt	Waste management differs in terms of investments’ objectives, motives and circumstances from other industries because of its dependence on the state’s environmental policy. In years 2006–2011 total investment outlays in waste management exhibit higher growth than average in the Polish industry. It was resulted mainly from the level of public spending. Investments in this sector is important from a macroeconomic point of view. They increase social welfare due to the improvement of the natural environment. Moreover they cause growth of public spending on infrastructure which weakens the negative effects of the economic slowdown. In the short term return on investments in this industry depends on the general economic situation and price formation of certain secondary raw-materials.
Abstract
Cytowanie	Ważniewski P. (2013) Skala i rentowność inwestycji w gospodarce odpadami.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 55-64
Pełny tekst	EIOGZ_2013_n104_s55.pdf
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DOI	10.22630/EIOGZ.2013.104.42

Autor	Rafał Balina, Sławomir Juszczyk,
Tytuł	Prognozowanie ryzyka bankructwa przedsiębiorstw z branży transportu drogowego towarów
Title	Predicting the risk of bankruptcy of companies from road freight transport
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Abstrakt	The article presents the new model of bankruptcy prediction of Polish companies from sector of road freight transport. The study showed that in the process of assessment of the condition of the analyzed sector are two variables: the share of operating assets in the sum of total assets and the relation between total liabilities to equity.
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Cytowanie	Balina R., Juszczyk S. (2013) Prognozowanie ryzyka bankructwa przedsiębiorstw z branży transportu drogowego towarów.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 65-79
Pełny tekst	EIOGZ_2013_n104_s65.pdf
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DOI	10.22630/EIOGZ.2013.104.43

Autor	Serhiy Zabolotnyy,
Tytuł	Możliwości poprawy polityki zarządzania kapitałem obrotowym spółek giełdowych z sektora agrobiznesu w opiniach zarządzających
Title	Possibilities of working capital management policy improvement in the joint-stock companies of agribusiness sector in opinions of managers
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Abstrakt	In the article the opinions of managers of agribusiness joint-stock companies on the possibilities of working capital management policy improvement were presented. With the help of questionnaire the opinions on current working capital policy, its goals and barriers in its forming were defined. According to the managers the main barriers in working capital management included higher priority for other goals of financial management, lack of acceptance from the clients and members of the organization. The highest level of satisfaction among managers had the buying policy and the process of invoicing, that was the result of high efficiency of this area of activity. The majority of the managers considered that the existent policies of liquidity led to the optimal level of liquidity in the enterprises.
Abstract
Cytowanie	Zabolotnyy S. (2013) Możliwości poprawy polityki zarządzania kapitałem obrotowym spółek giełdowych z sektora agrobiznesu w opiniach zarządzających.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 81-91
Pełny tekst	EIOGZ_2013_n104_s81.pdf
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DOI	10.22630/EIOGZ.2013.104.44

Autor	Maria Zuba,
Tytuł	Zmiany działalności kredytowej banków spółdzielczych w Polsce i w Europie w latach 2007–2011
Title	Changes of the credit-activity of cooperative banks in Poland and in Europe in years 2007–2011
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Abstrakt	For purposes of the work the analysis of changes of the credit-activity of cooperative banks in Poland and in Europe in years 2007–2011 was conducted. Cooperative banks in Poland in years 2007–2011 systematically increased the range of granting of credits, similar to other countries of EU. It was noticed the decrease of share of credits granted for households and the growth of share of credits for enterprises. Banks more actively began to support the business sector, mainly the sector of SME, such as cooperative banks from other countries of Europe. These banks credited households mainly on investments, operations and commercial property (so called remaining credits). Cooperative banks by financing other subjects of the nonfinancial sector first of all helped municipal institutions. The accomplished analysis of the credit-activity of cooperative banks in Poland confirmed that a mission of these subjects was the support of local development by financing activities.
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Cytowanie	Zuba M. (2013) Zmiany działalności kredytowej banków spółdzielczych w Polsce i w Europie w latach 2007–2011.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 93-105
Pełny tekst	EIOGZ_2013_n104_s93.pdf
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DOI	10.22630/EIOGZ.2013.104.45

Autor	Katarzyna Boratyńska, Magdalena Lenarcik,
Tytuł	Obciążenia podatkowe wybranego przedsiębiorstwa sektora motoryzacyjnego
Title	Tax burden in chosen entity of motorization sector
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Abstrakt	The purpose of this paper was to present the scale of taxes and show effect taxation in chosen motorization company in Poland. They are numerous tax burdens connected with running a business, namely: excessive taxation, complicated taxation, modification legislative, uncertain political and economic situation. Company to be able to operating need to adapt to competitive market, for instance: follow by modification legislative, react to supply and demand. This paper presents the level and structure of the most important tax burden in Poland: value added tax and personal income tax in chosen motorization company.
Abstract
Cytowanie	Boratyńska K., Lenarcik M. (2013) Obciążenia podatkowe wybranego przedsiębiorstwa sektora motoryzacyjnego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 107-117
Pełny tekst	EIOGZ_2013_n104_s107.pdf
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DOI	10.22630/EIOGZ.2013.104.46

Autor	Krzysztof Nuszkiewicz,
Tytuł	Odpady grupy trzeciej jako źródło energii odnawialnej
Title	Waste of the third group as a source of renewable energy
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Abstrakt	The article presents a description of group 03 biomass resources specified in the Ministry of Environment Directive of 27 September 2001. Waste of group 03 can be recognized as the so-called biomass, because it is waste left after wood processing and manufactured boards, furniture, cellulose, paper and cardboard production. After the elimination of pollutants that exist in waste of group 03 with the use of e.g. pyrolysis, there is a possibility of using biomass as solid fuel.
Abstract
Cytowanie	Nuszkiewicz K. (2013) Odpady grupy trzeciej jako źródło energii odnawialnej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 119-124
Pełny tekst	EIOGZ_2013_n104_s119.pdf
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DOI	10.22630/EIOGZ.2013.104.47

Autor	Dorota Komorowska,
Tytuł	Czynniki kształtujące efektywność gospodarstw ekologicznych o różnej wielkości
Title	Factors determining the effectiveness of ecological farms of different size groups
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Abstrakt	The article aims at presenting factors that determine the effectiveness of managing production resources in ecological farms of different size. Within the examined groups of diverse sized ecological farms, the technical infrastructure of land resources and the saturation of land with materials as well as the input of human labour per agricultural land acreage were clearly showing a decrease proportional to the increase in farm size, which was connected with the organization of production in the farms under examination. The organization of production in those groups of farms, the effectiveness of their production and the prices of organic products in the analysed years were reflected in the structure of the value of production of particular farm groups. Fruit and vegetables had a clearly higher and preponderant share in the value of plant production in 20-hectare farms, which mainly determined higher productivity of land and capital resources as well as profitability of smaller farms’ land resources.
Abstract
Cytowanie	Komorowska D. (2013) Czynniki kształtujące efektywność gospodarstw ekologicznych o różnej wielkości.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 125-143
Pełny tekst	EIOGZ_2013_n104_s125.pdf
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DOI	10.22630/EIOGZ.2013.104.48

Autor	Emil Ochnio,
Tytuł	Polityka dywidendowa zakładów ubezpieczeń notowanych na Giełdzie Papierów Wartościowych w Warszawie na przykładzie Towarzystwa Ubezpieczeń EUROPA S.A.
Title	The dividend policy of insurance companies listed on the Stock Exchange in Warsaw for example Insurance Company EUROPA Joint Stock Company
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Abstrakt	This article attempts to identify the relationship between the amount of income derived by insurance, and the level of dividends paid by them. The type of relationship will be discussed as an example Insurance Company EUROPA Joint Stock Company.
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Cytowanie	Ochnio E. (2013) Polityka dywidendowa zakładów ubezpieczeń notowanych na Giełdzie Papierów Wartościowych w Warszawie na przykładzie Towarzystwa Ubezpieczeń EUROPA S.A..Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 145-156
Pełny tekst	EIOGZ_2013_n104_s145.pdf
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DOI	10.22630/EIOGZ.2013.104.49

Autor	Tomasz Zalega,
Tytuł	Mieszkanie i warunki lokalowe miejskich gospodarstw domowych w Polsce
Title	Homes and housing conditions of urban households in Poland
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Abstrakt	As well as being important for the functioning of every human being, having a home is necessary for families to develop. A home is the place where families fulfil their key functions, e.g. biological, psychological, cultural, social and utilitarian. At the same time, the level of housing conditions depends on the quality of homes and the degree to which the demand for housing is met. Taking this into consideration, the article analyses the housing status of the surveyed households, their housing conditions, the types of homes, and the households’ satisfaction with their place of residence. The article ends with a summary of the discussion and major conclusions
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Cytowanie	Zalega T. (2013) Mieszkanie i warunki lokalowe miejskich gospodarstw domowych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 157-170
Pełny tekst	EIOGZ_2013_n104_s157.pdf
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DOI	10.22630/EIOGZ.2013.104.50

Autor	Ganna Levytska, Joanna Wrzesińska-Kowal,
Tytuł	Społeczna odpowiedzialność biznesu w działalności przedsiębiorstw gastronomicznych w Polsce
Title	Corporate Social Responsibility in the foodservice industry in Poland: importance and practices
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Abstrakt	The article focuses on the nature and importance of the corporate social responsibility in the activities of the foodservice retailers. Attention was paid to the issues as the CSR activities using by the leading foodservice networks in the Polish market and giving information about these undertakings to society. The author considered the CSR activities directed towards different groups of stakeholders and described the difference of CSR activities in the various types of foodservice retailers. The paper presents selected examples of the CSR activities in the foodservice retailers.
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Cytowanie	Levytska G., Wrzesińska-Kowal J. (2013) Społeczna odpowiedzialność biznesu w działalności przedsiębiorstw gastronomicznych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 104: 171-183
Pełny tekst	EIOGZ_2013_n104_s171.pdf
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DOI	10.22630/EIOGZ.2013.104.51