Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej 2014 (106)

Autor	Anna Kuzior,
Tytuł	Dylematy wyceny inwestycji niefinansowych
Title	Dilemmas of non – financial investments measurement
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Abstrakt	The article presents problems concerning non – financial investments, their range, classification and measurement based on Polish accounting law. Possibilities of initial value calculations of different groups of investments were presented. The rules of measurement after initial recognition as well as the depreciation of investment property were described here. The valuation models used at the balance sheet date were depictured – historical cost model, fair value model and lower price model. External and internal indications of impairment as well as the procedure of tests for impairment were described in the article. Problems of operational and investment assets reclassification were mentioned. Treatment and allocation of results of valuation and selling non – financial investments were presented. The rules of gains and losses presentation in an income statement were criticized.
Abstract
Cytowanie	Kuzior A. (2014) Dylematy wyceny inwestycji niefinansowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 5-19
Pełny tekst	EIOGZ_2014_n106_s5.pdf
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DOI	10.22630/EIOGZ.2014.106.11

Autor	Adam Samborski,
Tytuł	Znaczenie banków w finansowaniu inwestycji rzeczowych w polskim sektorze przedsiębiorstw
Title	Significance of banks in physical investment financing. A study of Polish non-financial corporations
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Abstrakt	Research issues include the physical investment financing in Polish nonfinancial corporations in 1995 to 2011. The purpose of this study is to identify the structure of physical investment financing in Polish non-financial corporations, and to define the role of bank financing. The data used in the estimation of physical investment financing structure in Polish non-financial corporations, were obtained from two accounts belonging to the accumulation accounts, i.e. the capital account and the financial account. The study used net sources of finance methodology initiated by Mayer [1988, 1990], Corbett and Jenkinson [1994, 1997]. It uses the flow of funds rather than stock data.
Abstract
Cytowanie	Samborski A. (2014) Znaczenie banków w finansowaniu inwestycji rzeczowych w polskim sektorze przedsiębiorstw.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 21-32
Pełny tekst	EIOGZ_2014_n106_s21.pdf
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DOI	10.22630/EIOGZ.2014.106.12

Autor	Serhiy Zabolotnyy,
Tytuł	Wartość ekonomiczna w zależności od strategii płynności finansowej spółek akcyjnych z sektora agrobiznesu notowanych na Giełdzie Papierów Wartościowych w Warszawie
Title	Economic value depending on the strategy of liquidity of joint-stock companies from the agribusiness sector listed on Warsaw Stock Exchange
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Abstrakt	The aim of the research was to identify the dependence between strategies of liquidity and effectiveness of joint-stock companies from agribusiness sector. Joint-stock companies with conservative strategies of liquidity were characterized by higher economic effectiveness. The reason for such a situation were higher rates of return from operations as well as comparatively lower cost of capital in these companies. It was noticed the decrease of the level of effectiveness accompanying the growth of the aggressiveness of strategies of liquidity. This means that the higher risk of liquidity led to lower ratios of profitability and shareholders’ value.
Abstract
Cytowanie	Zabolotnyy S. (2014) Wartość ekonomiczna w zależności od strategii płynności finansowej spółek akcyjnych z sektora agrobiznesu notowanych na Giełdzie Papierów Wartościowych w Warszawie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 33-44
Pełny tekst	EIOGZ_2014_n106_s33.pdf
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DOI	10.22630/EIOGZ.2014.106.13

Autor	Jacek Uchman,
Tytuł	Opodatkowanie dochodów a inwestycje w przedsiębiorstwie
Title	Investment tax preferences and tax principles
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Abstrakt	There are numerous factors that can influence the level of investment in fixed assets of enterprises. The tax incentives can also influence the level of investment in fixed capital. They have their advantages and disadvantages. Some of the corporate tax incentives are described in this paper. Theoretical analysis of neutrality is an essential tool applied to this research. Lack of neutrality proves that tax system awards some company activities and, therefore, it states the level of their income.
Abstract
Cytowanie	Uchman J. (2014) Opodatkowanie dochodów a inwestycje w przedsiębiorstwie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 45-56
Pełny tekst	EIOGZ_2014_n106_s45.pdf
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DOI	10.22630/EIOGZ.2014.106.14

Autor	Krystyna Krzyżanowska, Marzena Trajer,
Tytuł	Finansowanie grup producentów rolnych w ramach Programu Rozwoju Obszarów Wiejskich
Title	Financing groups of agricultural producers under rural development programme
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Abstrakt	The article introduces state of organization of groups of agricultural producers, legal basis and scope of financial aid granted in framework of Rural Development Programme for years 2007–2013 under activity „Groups of agricultural producers” as well as rules for support under financial perspective 2014–2020. The increase in pace of creating the groups in 2013, regional diversity concerning size of the groups and branch has been pointed out.
Abstract
Cytowanie	Krzyżanowska K., Trajer M. (2014) Finansowanie grup producentów rolnych w ramach Programu Rozwoju Obszarów Wiejskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 57-70
Pełny tekst	EIOGZ_2014_n106_s57.pdf
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DOI	10.22630/EIOGZ.2014.106.15

Autor	Tomasz Pawlonka, Aleksandra Perek,
Tytuł	Rozpoznawalność banków spółdzielczych w segmencie młodych konsumentów
Title	Recognition of cooperative banks in the segment of young consumers
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Abstrakt	This paper presents results of research on the image and visibility of cooperative banks within the group of young consumers. Changes in the economy, including in particular the withdrawal of preferential loans and increased competition from commercial banks, cooperative banks need to attract new customer groups. The study indicated the necessity of create the image of a modern institution offering products not only for agribusiness customers, but also citizens and young people.
Abstract
Cytowanie	Pawlonka T., Perek A. (2014) Rozpoznawalność banków spółdzielczych w segmencie młodych konsumentów.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 71-83
Pełny tekst	EIOGZ_2014_n106_s71.pdf
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DOI	10.22630/EIOGZ.2014.106.16

Autor	Agnieszka Komor,
Tytuł	Regionalne grupy strategiczne w przemyśle spożywczym w Polsce
Title	Regional strategic groups in food industry in Poland
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Abstrakt	This paper identifies and examines the regional strategic groups for food industry basing upon McKinsey’s modified matrix. An analysis of regional strategic groups being understood as concentration of similar regions regarding sector attractiveness as well as position and competitive potential what allows proposing acceptable strategic activities both for regions and enterprises localized on their area. The survey shows that in Poland only Masovian region is predestinated to realize development strategies in food industry. Great Poland region (Wielkopolska) is recommended to use selective options analysis as well as for enterprises operating on that market. In considering the supporting strategies basing upon selective growth, it is the most advantageous for Silesia region, South Silesia region and Minor Poland (Małopolska), Pomorze region. The strategy of profit maximizing and withdrawal strategy can be used in the following regions; Łódź region, Opole region, Lubuskie region, Podkarpacie region, Lublin region, Podlasie region, Świętokrzyski region, Warmia-Mazury region, Kujawsko- Pomorskie region.
Abstract
Cytowanie	Komor A. (2014) Regionalne grupy strategiczne w przemyśle spożywczym w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 85-95
Pełny tekst	EIOGZ_2014_n106_s85.pdf
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DOI	10.22630/EIOGZ.2014.106.17

Autor	Michał Pietrzak,
Tytuł	Inwestycje w majątek trwały a wyniki ekonomiczno-finansowe spółdzielni mleczarskich
Title	Investments in fixed assets and economic performance of dairy cooperatives
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Abstrakt	Even in the knowledge-based economy era tangible assets still matters. It is because the value of intangible assets steams from the combined bundle of both tangible and intangible resources. Therefore it is important issue to assess how investments in fixed assets are connected with business performance. This problem seems to be particularly interesting in the case of Polish dairy industry. It is important part of European and Polish agribusiness system. During transition in Poland a lot of investments in dairy industry were already done. There is substantial overcapacity noticed in this sector. However empirical evidence done on 18 Polish dairy cooperatives shows the positive correlation between modernity of fixed assets and intensity of developing them and economic performance of dairies.
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Cytowanie	Pietrzak M. (2014) Inwestycje w majątek trwały a wyniki ekonomiczno-finansowe spółdzielni mleczarskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 97-110
Pełny tekst	EIOGZ_2014_n106_s97.pdf
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DOI	10.22630/EIOGZ.2014.106.18

Autor	Marcin Wysokiński,
Tytuł	Płynność finansowa gospodarstw mlecznych o zróżnicowanej skali produkcji
Title	The financial viability of dairy farms of various scale of production
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Abstrakt	The work concerns the liquidity of dairy farms of various scale. The empirical data comes from Polish FADN for years 2004–2009. The article examines the share of fixed assets in total assets, the equity in total liabilities, the share of short-term loans in total liabilities, current ratio and liquidity ratio fast. It was observed, among others, that all of the groups of farms systematically limited the role of external financing (debts).
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Cytowanie	Wysokiński M. (2014) Płynność finansowa gospodarstw mlecznych o zróżnicowanej skali produkcji.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 111-120
Pełny tekst	EIOGZ_2014_n106_s111.pdf
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DOI	10.22630/EIOGZ.2014.106.19

Autor	Tomasz Czaban, Anna Milewska,
Tytuł	Formalnoprawne aspekty funkcjonowania związków międzygminnych
Title	Formal and legal aspects of municipal associations
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Abstrakt	The subject of this article was to show the organization and financing of municipal tasks. Author describes the motives and the legal and formal aspects about creation of communal association. Municipal waste management is one of the many tasks of the municipality, which is associated with the protection of the environment, also remaining in the duties of the municipality. This is an area very broad, requiring both expensive infrastructure and adequate organization of the municipality. High capital investment and significant expenditure on the maintenance and the fact that such a task often beyond the financial and organizational individual municipalities, encourages governments to cooperate in this field.
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Cytowanie	Czaban T., Milewska A. (2014) Formalnoprawne aspekty funkcjonowania związków międzygminnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 121-134
Pełny tekst	EIOGZ_2014_n106_s121.pdf
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DOI	10.22630/EIOGZ.2014.106.20