10.22630/EIOGZ.1711644265
1711644265
sggw
wwwwne@mail.sggw.pl
Tomasz Ruchniewicz
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej
Zeszyty Nauk. SGGW w Warszawie, Ekon. i Organiz. Gosp. Żywn.
2081-6979
2543-9863
10.22630/EIOGZ
http://eiogz.wne.sggw.pl/
06
26
2015
07
15
2015
110
10.22630/EIOGZ.2015.110
https://sj.wne.sggw.pl/eiogz/2015/vol/issue110
Poziom koncentracji a stabilność finansowa sektorów bankowych krajów Europy Środkowo- -Wschodniej
Krzysztof
Kil
Katedra Finansów, Uniwersytet Ekonomiczny w Krakowie
The paper analyzes the level of concentration and stability of the banking sectors in Central and Eastern Europe in the years 2000–2013. The states were divided into sub-regions – Central Europe, South–East Europe and the Commonwealth of Independent States. An overview of some current research and an assessment of the relationship between these variables in terms of time and area was presented. A statistically significant coefficients of correlation only for the banking sectors in Slovakia, Slovenia, Estonia, Bulgaria, Bosnia and Herzegovina, Latvia, Romania, Croatia and Serbia were achieved. The direction and strength of the dependence between concentration and stability in these markets was differentiated.
07
15
2015
5
17
10.22630/EIOGZ.2015.110.16
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s5
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s5
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s5.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s5.pdf
Procesy integracji i konsolidacji spółdzielczego sektora bankowego w Polsce
Ryszard
Kata
Wydział Ekonomii, Uniwersytet Rzeszowski
https://orcid.org/0000-0001-6085-3935
The study identified the processes of consolidation and integration in the cooperative banking sector in Poland in 1993–2013. The conditions that determine the necessity of further transformation the sector were presented, as well as the role of consolidation and integration processes in the formation of a new organizational and business model of cooperative banking sector in Poland.
07
15
2015
19
32
10.22630/EIOGZ.2015.110.17
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s19
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s19
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s19.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s19.pdf
Zastosowanie modelu logitowego do analizy czynników wpływających na bezrobocie wśród ludności wiejskiej
Dorota
Kmieć
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego
https://orcid.org/0000-0002-5746-9841
The paper attempts to identify the causes of unemployment among the rural population. Logit model was used to determine the size of the impact of explanatory factors examined the situation in the labor market. The following potential predictors were considered: socio-demographic characteristics and household income, improving one’s skills through training and personal competencies.
07
15
2015
33
42
10.22630/EIOGZ.2015.110.18
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s33
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s33
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s33.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s33.pdf
Bezpieczny i stabilny system bankowo-finansowy jako podstawa rozwoju gospodarki i społeczeństwa
Stanisław
Flejterski
Wydział Zarządzania i Ekonomiki Usług, Uniwersytet w Szczecinie
Magdalena
Zioło
Wydział Zarządzania i Ekonomiki Usług, Uniwersytet w Szczecinie
https://orcid.org/0000-0003-4136-046X
The paper focuses on the problem of the banking and financial system’s safety and stability in the European Union after the financial crisis of 2008. The concept is divided into three parts: the theoretical background, methods, and findings. The theoretical section presents a literature review, the main thesis, and the goals of the study. Conventional wisdom is discussed and the major assumptions, tools, and legal regulations are presented.
07
15
2015
43
51
10.22630/EIOGZ.2015.110.19
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s43
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s43
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s43.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s43.pdf
Efektywność działania wybranych banków spółdzielczych (na przykładzie województwa mazowieckiego)
Tomasz
Siudek
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego
https://orcid.org/0000-0001-8400-5631
Katarzyna
Drabarczyk
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego
https://orcid.org/0000-0002-2760-8409
The aim of this work was to determine the level of efficiency of selected cooperative banks from Masovian region. The efficiency was expressed by ROA and ROE indicators. The research was carried out in 30 randomly selected cooperative banks. The data show that the ROA ratio in surveyed cooperative banks in 2009-2010 was higher than in the commercial banking sector and cooperative banking sector, and in the years 2011–2012 the situation was the opposite. At the same time, ROE ratio for all analyzed years in surveyed cooperative banks was higher than in the commercial banking sector and cooperative banking sector. The size of total assets and equity of cooperative banks had no statistically significant effect on the level of their efficiency ROA and ROE, which means that we reject the first hypothesis. Type of association of cooperative banks did not influence statistically significantly on the level of their efficiency ROA and ROE, which means that we reject the second hypothesis.
07
15
2015
53
65
10.22630/EIOGZ.2015.110.20
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s53
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s53
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s53.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s53.pdf
Finansowe wsparcie polskiego pszczelarstwa środkami Unii Europejskiej
Janusz
Majewski
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego
https://orcid.org/0000-0002-2221-462X
Beekeeping is an important part of agriculture. The aim of the study was to determine the volume and structure of support for beekeeping after Polish accession to the EU. The volume and conditions of apiculture support under the mechanism of the CAP Support bee products market were presented. The number of applications for assistance and the amount of aid under this mechanism increased in 2005–2012. The amount of support for beekeeping differed by regions. The highest support was observed in the regions of Lublin, Wielkopolska and Pomerania and the lowest was in Podlasie. It is reasonable to continue actions in support of the agricultural sector, due to its importance for plant production and the environment.
07
15
2015
67
79
10.22630/EIOGZ.2015.110.21
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s67
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s67
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s67.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s67.pdf
Analiza wpływu przystąpienia Polski do Unii Europejskiej na krajowe rybołówstwo morskie
Piotr
Nowaczyk
Wydział Ekonomiczny, Zachodniopomorski Uniwersytet Technologiczny w Szczecinie
After its accession to the EU, Poland became subject to the regulations of the Common Fishery Policy and as a result Polish sea fishing underwent restructuring on an unprecedented scale. The changes included the fishing fleet and the fishing seaports. An intensive process of reducing Polish fishing fleet, whose potential was too large in relation to the continually decreasing fish resources in the Baltic Sea, began in 2004. As a significant number of fishing vessels were removed from service, the pressure on fishing for species endangered with overfishing diminished, while the fishing quotas for individual fishing vessels increased. A negative consequence of these changes were reductions in employment in the fishing sector, however, only a few fishermen lost their jobs permanently. Ports and harbors, which had been neglected in terms of the investments made, were modernized owing to EU funding. The decapitalized infrastructure was modernized, and the mooring conditions for vessels stopping at seaports improved. Necessary equipment and objects were provided for fishing structures, which contributed to the improvement in the conditions of transshipment, storage, and distribution of sea fishing. The assessment of Poland’s hitherto ten-year membership in the EU and its effects on Polish sea fishing should be positive. Polish sea fishing sector required changes. European integration only accelerated the restructuring process while simultaneously mitigating its negative effects. The continuation of the positive trend of changes in the national sea fishing is to be expected.
07
15
2015
81
95
10.22630/EIOGZ.2015.110.22
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s81
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s81
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s81.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s81.pdf
Koncepcja modelu „rachunek kosztów działań w uczelni wyższej”
Edyta
Piątek
Wydział Zarządzania i Modelowania Komputerowego, Politechnika Świętokrzyska w Kielcach
Ilona
Dziedzic-Jagodzka
Wydział Zarządzania i Modelowania Komputerowego, Politechnika Świętokrzyska w Kielcach
As a result of introducing internal control of the public finances, it is necessary to introduce the elements of management accounting in public entities. In particular, the use of activity based costing enables the realization of goals and objectives in a manner consistent with the law, effective, efficient and on time. Higher education institutions as public sector entities were obliged to introduce activity based costing assumptions and in consequences to identify statutory and partial tasks and activities, media activities and media resources. Despite theoretical preparation, implementation of management accounting raises technical and organizational problems in the universities. Moreover, the data obtained in individual institutions are not comparable.
07
15
2015
97
119
10.22630/EIOGZ.2015.110.23
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s97
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s97
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s97.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s97.pdf
Rynek obligacji Catalyst jako źródło pozyskiwania kapitału przez jednostki samorządu terytorialnego
Dorota
Hałaburda
Katedra Finansów i Rachunkowości, Wyższa Szkoła Ekonomiczna w Białymstoku
This article presents the possibility of acquiring financial resources for local development by means of issuing municipal bonds on the Catalyst market. It presents characteristics and types of bonds issued by local governments and the legal aspects of issuing them. The corporate bonds dominate on the Catalyst market, but municipal bonds gradually become more important. Moreover, in the paper the turnover value, number of issues and number of new listings on the Catalyst market are presented.
07
15
2015
121
141
10.22630/EIOGZ.2015.110.24
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s121
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s121
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s121.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s121.pdf
Zwiększanie zaangażowania kapitałowego w spółce zależnej a wartość godziwa
Paweł
Kosiń
Katedra Zarządzania Przedsiębiorstwem, Uniwersytet Ekonomiczny w Katowicach
This article is given to economic units, which realize their vision of growth basing on capital group and network connections conceptions. Assets of subsidiary companies are shown as a long term investments in balances. Their value may be expressed, according to the valid regulations, as a fair value. The capital involvement growth in the subsidiary company has to consider several conditions of valuations principles, in accordance with shareholder management criteria. The analysis of the subsidiary company equity increase consequences in holder’s reports is the key problem. Two different situations have been taken into account in this article: the capital involvement growth without total equity increase (it means, by the takeover of other partners shares) and the involvement by new shares emission. In the first case, the network reconfigurations consequences on the field of economic value added creating ability are most important. In the second mentioned case, the profits balance between improvement of risk estimations of subsidiary company and the effects of the degree of financial leverage is treated as an essential criterion.
07
15
2015
143
153
10.22630/EIOGZ.2015.110.25
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s143
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s143
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s143.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s143.pdf
Fuzje i przejęcia w niemieckim sektorze bankowym w latach 1997–2012
Anna
Dąbkowska
Katedra Bankowości i Finansów, Katolicki Uniwersytet Lubelski Jana Pawła II
Deepening globalisation and liberalisation on the market of banking services make banks worldwide concentrate their capitals. Carefully planned mergers and acquisitions within financial sector are supposed to rise the scale of the businesses and increase their values. This paper is aimed at presenting mergers and acquisitions in German banking sector, focusing only on transactions within particular sub-sectors of German banking system. The analysis covered consolidation processes of all sub-sectors of German banking sector. The most important mergers and acquisitions observed since the financial crisis were presented.
07
15
2015
155
165
10.22630/EIOGZ.2015.110.26
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s155
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s155
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s155.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s155.pdf
Koszty wymiaru i poboru podatku rolnego na przykładzie gmin wiejskich województwa opolskiego
Kinga
Gruziel
Katedra Ekonomii i Polityki Gospodarczej, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0003-2429-3795
The paper presents research concerning costs of agricultural tax assessment and collection on the example of rural communes (NUTS 5) of Opolskie region (NUTS 2). The costs of the fiscal process were based on the costs of tax assessment and tax collection, as well as their relations to incomes from agricultural tax. In commune No 1. incomes from agricultural tax were approximately 3 times higher than in commune No 2. At the same time revenues for participating in the fiscal process in commune No 1. were lower by 4% to 35% in comparison to commune No 2. Obtaining 1 PLN of agricultural tax in commune No 1. cost about 0.03–0.07PLN, while in Commune No 2. it was as high as 0.5–0.8 PLN. The effectiveness of the fiscal process depended on the remunerations and other costs of tax assessment and collection, as well as on the level of incomes from agricultural tax and tax exemptions.
07
15
2015
167
177
10.22630/EIOGZ.2015.110.27
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s167
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s167
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s167.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s167.pdf
Wybrane elementy polityki kredytu handlowego a wielkość spółdzielni mleczarskich
Teresa
Domańska
Katedra Ekonomiki i Organizacji Przedsiębiorstw, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0003-0162-036X
The paper presents the results of research referring to dependency between the size of dairy cooperatives and certain aspects of trade credit policy. The study involved 60 dairy cooperatives which had prepared and announced financial report in section B of the Cooperative Supervision in 2010. The research sample was divided into quartiles in order of the increasing value of total assets. The value of total assets of the dairy cooperatives had an impact on the elements of trade credit policy. The managers of smaller dairy cooperatives took the position of a trade loan recipient in order to obtain additional sources for financing current operations. At the same time the managers of large and extra large diary cooperatives took the position of a trade loan recipient more willingly when the extension of the period of receivables collection was offered to them. This situation indicates that the managers of the largest dairy cooperatives use more liberal policy of trade credit than the supervisors of smaller dairy cooperatives.
07
15
2015
179
189
10.22630/EIOGZ.2015.110.28
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s179
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s179
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s179.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s179.pdf
Analiza ekonomiczna uprawy sorgo ziarnowego w zależności od technologii zbioru
Józef
Sowiński
Katedra Szczegółowej Uprawy Roślin, Uniwersytet Przyrodniczy we Wrocławiu
Łukasz
Kuta
Instytut Inżynierii Rolniczej, Uniwersytet Przyrodniczy we Wrocławiu
Economic analysis of harvest methods of grain sorghum (grain variety 251) was the main purpose of this study. For this analysis, the total direct costs per 1 ha of sorghum crops with the conjunction of the yield obtained in Polish conditions and calculation of the profitability of sorghum grain production were estimated. Statistical analysis taking into account the cost of sorghum harvesting methods including drying costs indicated fertilization as one of the main costs. An economic analysis showed that sorghum is competitive to corn. Correct interpretation of the financial result will affect the process of planning of cultivation sorghum on farm level.
07
15
2015
191
203
10.22630/EIOGZ.2015.110.29
https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s191
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https://sj.wne.sggw.pl/article-EIOGZ_2015_n110_s191
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s191.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2015_n110_s191.pdf