Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej 2015 (109)

Autor	Justyna Franc-Dąbrowska,
Tytuł	Płynność finansowa przedsiębiorstw rolniczych w Polsce (na przykładzie uczestników „Rankingu 300”)
Title	Financial liquidity of the best agricultural enterprises in Poland (on the example of enterprises listed in “The Rating of 300”)
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Abstract	The aim of the study was to assess the financial position and liquidity of the best agricultural enterprises in Poland. The study involved 50 companies from the top and 50 from the end of “The Rating of 300”. Quite significant differences in the ratios of current liquidity and fast liquidity were found both between and within the groups of enterprises. Both of the groups of companies were characterized by good financial situation.
Cytowanie	Franc-Dąbrowska J. (2015) Płynność finansowa przedsiębiorstw rolniczych w Polsce (na przykładzie uczestników „Rankingu 300”).Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 5-16
Pełny tekst	EIOGZ_2015_n109_s5.pdf
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DOI	10.22630/EIOGZ.2015.109.1

Autor	Zbigniew Gołaś,
Tytuł	Systemy wskaźników dochodowości pracy w rolnictwie – propozycja metodyczna
Title	Systems of work profitability ratios in agriculture – a methodical proposal
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Abstract	The proposal of six systems of work profitability ratios in the agricultural sector is presented in the article. The decomposition of the work profitability ratio was based on the Economic Accounts for Agriculture (EAA), i.e. applicable in EU member states harmonized financial statements that allow for conducting an analysis of the economic situation in agriculture according to uniform rules.
Cytowanie	Gołaś Z. (2015) Systemy wskaźników dochodowości pracy w rolnictwie – propozycja metodyczna.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 17-26
Pełny tekst	EIOGZ_2015_n109_s17.pdf
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DOI	10.22630/EIOGZ.2015.109.2

Autor	Ilona Dziedzic-Jagodzka, Bogdan Klepacki, Edyta Piątek,
Tytuł	Wielostopniowy rachunek kosztów zmiennych na przykładzie przedsiębiorstwa
Title	Multi-stage direct costing in a selected enterprise
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Abstract	This article presents the assumptions of direct costing and its importance in shaping the prices of manufactured products. The article discusses the results of the costs analysis and attempts to implement direct costing in a selected company. Research has proven that this method should not be applied to all enterprises. The main issue hindering the implementation of direct costing, and at the same time disqualifying it in the selected enterprise is the fact that a substantial portion of the costs associated with the production process are either indirect or fixed costs, thus being not sensitive to changes in production level.
Cytowanie	Dziedzic-Jagodzka I., Klepacki B., Piątek E. (2015) Wielostopniowy rachunek kosztów zmiennych na przykładzie przedsiębiorstwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 27-42
Pełny tekst	EIOGZ_2015_n109_s27.pdf
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DOI	10.22630/EIOGZ.2015.109.3

Autor	Katarzyna Brodzińska,
Tytuł	Renta polityczna ziemi w aspekcie dóbr publicznych – ujęcia teoretyczne i empiryczne
Title	Political rent of agricultural land in terms of public goods – theoretical and empirical approach
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Abstract	Polish membership in the European Union (instruments of the CAP) and national agricultural policy in that area have an influence on the market of agricultural land in Poland. Financial support for agriculture is justified, because agriculture supplies public goods, but at the same time it inhibits agrarian transformation and increases the phenomenon of rent seeking. This concerns mainly farmers carrying out easy and highly supported activities such as agri- -environmental programme. The results of field studies carried out among the beneficiaries of this program in Warmia-Mazury region showed that the scale of rent-seeking can be evaluated even at the level of approx. 30%. This concerns mainly members of larger-area farms, acquired through purchase after 2000. These are usually farms supported within actions organic farming, receiving no revenue from the sale of agricultural products.
Cytowanie	Brodzińska K. (2015) Renta polityczna ziemi w aspekcie dóbr publicznych – ujęcia teoretyczne i empiryczne.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 43-53
Pełny tekst	EIOGZ_2015_n109_s43.pdf
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DOI	10.22630/EIOGZ.2015.109.4

Autor	Andrzej Hornowski,
Tytuł	Działalność inwestycyjna polskich gospodarstw rolniczych korzystających z funduszy strukturalnych Unii Europejskiej w latach 2004–2013
Title	Investment activities of Polish farms profiting from structural UE funds in 2004–2013
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Abstract	This study presents investments realized in Polish in farms in 2004–2013. Farmers undertook investment activities financed from EU funds. The investments were aimed at modernization and development; they covered mainly buying mobile equipment, to a lesser extent of investments in buildings.
Cytowanie	Hornowski A. (2015) Działalność inwestycyjna polskich gospodarstw rolniczych korzystających z funduszy strukturalnych Unii Europejskiej w latach 2004–2013.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 55-69
Pełny tekst	EIOGZ_2015_n109_s55.pdf
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DOI	10.22630/EIOGZ.2015.109.5

Autor	Marta Juszczyk,
Tytuł	Zróżnicowanie sytuacji ekonomiczno-finansowej spółek z sektorów produkcyjnych
Title	The diversity of economic and financial situation of industrial companies
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Abstract	The aim of this study is to present financial situation of selected industrial companies on the example of stock companies quoted on Warsaw Stock Exchange. Among the branches under consideration are building, machine-engineering, metal and food industries. The period of research covered the years 2008–2012. The worst situation in terms of profitability, liquidity and debt occurred in the building sector. The optimal level of liquidity was found in the machine engineering and metal industries. The highest efficiency in the use of assets and equity has been reported in the food industry. Profitability ratios of net sales were the highest in the field of machine-engineering sector.
Cytowanie	Juszczyk M. (2015) Zróżnicowanie sytuacji ekonomiczno-finansowej spółek z sektorów produkcyjnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 71-83
Pełny tekst	EIOGZ_2015_n109_s71.pdf
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DOI	10.22630/EIOGZ.2015.109.6

Autor	Emilia Stola,
Tytuł	Kryzysy finansowe a bezpieczeństwo działalności banków komercyjnych
Title	Integrated Financial Crises vs. the Safety of Commercial Banks’ Activity
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Abstract	Financial crises which cause stagnation and economic recession are an inevitable part of economic reality of the world. Along with the globalization of financial markets both the number of crises and their reach increased. The last of the greatest economic breakdowns was “Crisis of the Euro” and “Global Financial Crisis 2008” which started the United States of America. They were caused by too gentle monetary and fiscal policy, which resulted in low interest rates and a lack of the budget and fiscal discipline. The aim of this study was to estimate and the evaluate interdependencies between the negative influence of economic-financial crises and the safety of commercial banks functioning in the Polish banking sector. Undertaken examinations allowed to check whether there are any statistical relations between the solvency ratio (reflecting the level of the bank safety) and the participation of irregular amounts due in the volume of credit on one hand and the changes of GDP and changes of stock exchange indices on the other. The analysis was carried out on data concerning commercial banks functioning in Poland and quoted on the Warsaw Stock Exchange.
Cytowanie	Stola E. (2015) Kryzysy finansowe a bezpieczeństwo działalności banków komercyjnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 85-96
Pełny tekst	EIOGZ_2015_n109_s85.pdf
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DOI	10.22630/EIOGZ.2015.109.7

Autor	Ewa Miklaszewska,
Tytuł	Ryzyko reputacyjne w procesach fuzji i przejęć na globalnym rynku bankowym
Title	Reputational risk in mergers and acquisitions on the global banking market
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Abstract	One of the typical problems in merger and acquisition is the post-merger integration of corporate culture, including the management of reputation risk. This is a relatively new problem, as the reputational risk was not initially included in the Basel Committee recommendations. The post-crisis period brought increased interest in this type of risk. The purpose of this article is therefore to trace the sources of reputational risk and consequences of the problems associated with the negative reputation of the bank, focusing on large global institutions. Numerous empirical examples have shown that reputational risk is more important for large than for small banks, as well as those of smaller capitalization and consequently should be an important factor in consolidation processes. Reputational problems may result in either bankruptcy after the scandal, or long-term loss of customers and business partners, leading to the destruction of the brand and company image.
Cytowanie	Miklaszewska E. (2015) Ryzyko reputacyjne w procesach fuzji i przejęć na globalnym rynku bankowym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 97-106
Pełny tekst	EIOGZ_2015_n109_s97.pdf
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DOI	10.22630/EIOGZ.2015.109.8

Autor	Maria Zuba-Ciszewska,
Tytuł	Wpływ koncentracji kapitału własnego na jego efektywność w wybranych spółdzielniach mleczarskich w Polsce w latach 2003–2012
Title	The influence of the concentration of equity capital on its efficiency in selected milk cooperatives in Poland in years 2003–2012
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Abstract	The aim of the work was to analyse and evaluate the impact of the concentration of equity capital on its efficiency on the example of two biggest milk cooperatives in Poland (SM Mlekovita and SM Mlekpol). Except of standard appraisal factors of the efficiency of the considered capital, indicators of the productivity of equity capital altogether and its fundamental components were applied. In years 2003–2012 examined milk cooperatives were characterized by large concentration of equity capital, realizing somewhat different strategies of its concentration. Large concentration of equity capital significantly improved the value of the property of these cooperatives, as well as their sales revenue. In both co-operatives the worsening of the financial profitability was caused by a fall of the sales profitability as well as the multiplier of the equity capital. However, the growth of the capital productivity positively influenced the value of the indicator ROE. The productivity of the equity capital and its components fell. The principal amounts of the equity capital and the shareholding fund and capital fund are very strongly related to the sales value.
Cytowanie	Zuba-Ciszewska M. (2015) Wpływ koncentracji kapitału własnego na jego efektywność w wybranych spółdzielniach mleczarskich w Polsce w latach 2003–2012.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 107-121
Pełny tekst	EIOGZ_2015_n109_s107.pdf
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DOI	10.22630/EIOGZ.2015.109.9

Autor	Arkadiusz Chudzik, Wioletta Wróblewska,
Tytuł	Zmienność cen owoców i środków produkcji a sytuacja ekonomiczna producentów w Polsce
Title	Impact of fruits’ and means’ of production prices volatility on economic situation of fruit producers in Poland
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Abstract	The paper contains the analysis of prices volatility of chosen fruit species and means of production and its effect on economic situation of fruit growers in Poland in years 2001–2012. Results of research showed that prices of strawberries and raspberries were characterized by the highest volatility. The lowest volatility of fruit prices was observed in pears production. Among analysed prices of means of production, the highest rise was observed in hourly wages and prices of fertilizers. The analysis of volatility of prices of fruits and means of production revealed that the economic situation of apples’ and pears’ producers has undergone deterioration. However, raspberry producers faced improvement of their economic situation.
Cytowanie	Chudzik A., Wróblewska W. (2015) Zmienność cen owoców i środków produkcji a sytuacja ekonomiczna producentów w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 123-132
Pełny tekst	EIOGZ_2015_n109_s123.pdf
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DOI	10.22630/EIOGZ.2015.109.10

Autor	Renata Kubik,
Tytuł	Regionalne zróżnicowanie efektywności ekonomicznej gospodarstw towarowych specjalizujących się w uprawach ogrodniczych
Title	Regional differentiation of the economic efficiency of horticultural commercial farms
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Abstract	To analyze the effectiveness of farms a non-parametric method DEA and financial analysis was used. DEA allows to determine the effectiveness of objects based on multiple inputs and outputs. It does not require functional form of the frontier. The analysis covers commercial farms grouped into the type horticulture (FADN classification) and presented by region. To build the DEA input-orientated model, the following variables were used: output – total output crops and crop production (SE135), inputs – labour input (SE011), total specific costs (SE281), total farming overheads (SE336). To complete the analysis the financial indicators were calculated. The results indicate that the farms from region Mazowsze and Podlasie (795) were the most effective.
Cytowanie	Kubik R. (2015) Regionalne zróżnicowanie efektywności ekonomicznej gospodarstw towarowych specjalizujących się w uprawach ogrodniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 133-142
Pełny tekst	EIOGZ_2015_n109_s133.pdf
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DOI	10.22630/EIOGZ.2015.109.11

Autor	Izabela Kosędka, Marcin Wysokiński,
Tytuł	Koncentracja produkcji i poziom wykształcenia a znajomość i przestrzeganie wybranych zasad bezpieczeństwa pracy w gospodarstwach mlecznych
Title	Concentration of production and the level of education relative to the knowledge and observance of safety rules in selected dairy farms
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Abstract	The article concerns farmers’ knowledge and compliance of principles of safe and hygienic work in dairy farms. Surveyed objects were grouped by the level of farmer’s education and the number of cows in the herd. It has been shown that there is quite a significant correlation between the level of farmer’s education on one hand and their understanding and compliance with health and safety regulations on the other.
Cytowanie	Kosędka I., Wysokiński M. (2015) Koncentracja produkcji i poziom wykształcenia a znajomość i przestrzeganie wybranych zasad bezpieczeństwa pracy w gospodarstwach mlecznych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 143-160
Pełny tekst	EIOGZ_2015_n109_s143.pdf
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DOI	10.22630/EIOGZ.2015.109.12

Autor	Ireneusz Skłodowski,
Tytuł	Charakterystyka finansowa przedsiębiorstw hazardu – pomiar statystyczny
Title	Factors affecting financial position of enterprises of gambling – statistical survey
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Abstract	The purpose of the article was to present, basing on the measurement and statistical analysis, essential characteristics of the games and betting industry in Poland. Particular importance was given to the differences between games with low and high winnings, as well as revealing economic conditions having impact on the financial situation of enterprises of gambling. In the analyzed period 2006– –2008 there was a clear differentiation between the two groups of companies, i.e. with low and high winnings. Such categories as: gaming tax, current liquidity, liabilities, assets and rotating and equity seem to be significantly better in the group of companies offering high winnings.
Cytowanie	Skłodowski I. (2015) Charakterystyka finansowa przedsiębiorstw hazardu – pomiar statystyczny.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 161-174
Pełny tekst	EIOGZ_2015_n109_s161.pdf
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DOI	10.22630/EIOGZ.2015.109.13

Autor	Katarzyna Domańska, Tomasz Kijek,
Tytuł	Inwestycje w innowacje w przedsiębiorstwach spożywczych zlokalizowanych w województwie lubelskim
Title	Investments in innovations: the case of food producers from the Lubelskie region
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Abstract	Nowadays, innovations are the key driver of a firm’s development and sustainability. This paper identifies and examines the scale and type of investments in innovations in the sample of food producers from Lubelskie region. Moreover, the paper tries both to identify the drivers of the level of expenditures on innovations and to discover the direction of impact. According to the research results, 45.0% of the surveyed enterprises were engaged in innovation activities, while 37.5% of surveyed enterprises introduced innovations in the year 2011. The results of the study reveal that the propensity to introduce new products and operating outside the country stimulate the firms to invest in innovations.
Cytowanie	Domańska K., Kijek T. (2015) Inwestycje w innowacje w przedsiębiorstwach spożywczych zlokalizowanych w województwie lubelskim.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 175-186
Pełny tekst	EIOGZ_2015_n109_s175.pdf
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DOI	10.22630/EIOGZ.2015.109.14

Autor	Wojciech Pizło,
Tytuł	Recenzja monografii pod redakcją Janiny Sawickiej „Rynek pracy na obszarach wiejskich Mazowsza – perspektywa gender”
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Cytowanie	Pizło W. (2015) Recenzja monografii pod redakcją Janiny Sawickiej „Rynek pracy na obszarach wiejskich Mazowsza – perspektywa gender”.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 109: 187-191
Pełny tekst	EIOGZ_2015_n109_s187.pdf
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DOI	10.22630/EIOGZ.2015.109.15