10.22630/EIOGZ.1711628384
1711628384
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/
09
26
2016
09
30
2016
115
10.22630/EIOGZ.2016.115
https://sj.wne.sggw.pl/eiogz/2016/vol/issue115
Ocena skutków zmian dotyczących stosowania kosztów uzyskania przychodów przez twórców, artystów, pracowników naukowych i dziennikarzy
Marian
Podstawka
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0002-3834-0743
Agnieszka
Deresz
Urząd Skarbowy w Siedlcach
The paper contains of evaluation of the results of changes in applying tax deductible expenses by artists, academic workers and journalists as copyrights and related rights-holders resulting from the limit of 42,764 PLN introduced on 1 January 2013. The research was based on: (i) the analysis of data from the Ministry of Finance regarding personal income tax settlement in 2012–2013, as well as the analysis of the data from POLTAX system from Urząd Skarbowy w Siedlcach (eng. Tax Office in Siedlce) regarding personal income tax settlement in 2012–2015 and (ii) the commentary of artists, academic workers and journalists regarding the abovementioned changes. The analysis indicated that changes in applying tax deductible revenues by the group of taxpayers in question hinders their revenues and has an anti-motivational influence on their professional activity.
09
30
2016
5
21
10.22630/EIOGZ.2016.115.29
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s5
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s5
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s5.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s5.pdf
Profil działalności indywidualnych gospodarstw rolnych a korzyści z VAT
Dorota
Starzyńska
Wydział Zarządzania, Uniwersytet Łódzki
Marta
Baraniak
Wydział Zarządzania, Uniwersytet Łódzki
The aims of the paper are to estimate and indicate the most favorable VAT settlement scheme in individual farms. Authors analyzed previous domestic research in terms of profitability of various VAT forms. Both, the analysis of literature and own research, show that it is the most profitable for the farmers to pay VAT according to the general principles. The article pays attention to the need for regular investment on the farm due to greater benefits of VAT. The biggest difference between charged tax and tax due was noticed on a farm with plant production. It means, that plant production is much more rational form the point of view of VAT form.
09
30
2016
23
35
10.22630/EIOGZ.2016.115.30
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s23
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s23
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s23.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s23.pdf
Ryzyko cenowe na rynku produktów rolno-żywnościowych: źródła, skutki i sposoby zarządzania
Aldona
Zawojska
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0003-3668-0127
Beata
Horbowiec
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
This paper aims to identify the causes and consequences of price risk in agri-food market as well as its mitigation methods. The research uses the scientific literature review approach and statistical analysis, applying the coefficients of variation of price indices for the global agricultural production and for the procurement of particular agricultural products in Poland over the period from 1995 to 2013. The price data is derived from the Central Statistical Office of Poland (GUS). Our study confirms the findings of other investigators that crop production is characterised by larger price fluctuations than animal production. An overview of empirical research shows that the volatility of agricultural input and output prices is transmitted along the food supply chain, thus exposing all its participants to price risk. In order to response to agricultural price uncertainty and volatility, instruments stabilizing agricultural markets as well as public and private risk management tools can be applied.
09
30
2016
37
57
10.22630/EIOGZ.2016.115.31
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s37
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s37
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s37.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s37.pdf
Postrzeganie nieprawidłowości na rynku żywności przez młodych konsumentów
Julita
Szlachciuk
Katedra Organizacji i Ekonomiki Konsumpcji, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0002-9742-2044
Olena
Kulykovets
Katedra Organizacji i Ekonomiki Konsumpcji, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Natalia
Przeździecka-Czyżewska
Katedra Organizacji i Ekonomiki Konsumpcji, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
The goal of the conducted research has been to analyze the behavior of young consumers in reference to observed food fraud on the market. The analysis is based on research conducted in November 2015 among 221 students aged 18–25. The criteria for participating in the research was buying food products. An original survey questionnaire, designed for the research, constituted the research tool. The result of the executed research is the identification of actions taken by consumers buying food products in a situation of irregularities on that market. The results indicate a need for popularizing consumer laws on the food market.
09
30
2016
59
69
10.22630/EIOGZ.2016.115.32
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s59
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s59
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s59.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s59.pdf
Wielkość dopłat bezpośrednich a produkcja, koszty i dochodowość działalności w indywidualnych gospodarstwach rolnych
Leonard
Smolarski
Agencja Restrukturyzacji i Modernizacji Rolnictwa, Śląski Oddział Regionalny w Częstochowie
The paper aims to determine the impact of direct payments on the production, costs and profitability of individual farms. Our research on individual farms (participating in the EU-FADN) was carried out in Silesian region (for years 2005– –2008). Our studies indicated that the highest total production was achieved on farms in the group with the highest level of direct payments. In the group of the largest farms (in terms of the area) the share of plant production in the structure of total production increased with then rise of direct payments. Direct payments influenced the changes in the direction and structure of agricultural production in the farms. They also stabilized farm incomes in periods of unfavorable economic conditions for agricultural production.
09
30
2016
71
89
10.22630/EIOGZ.2016.115.33
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s71
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s71
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s71.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s71.pdf
Efektywność ekologicznych gospodarstw sadowniczych w porównaniu do konwencjonalnych
Dorota
Komorowska
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0002-9881-7785
The aim of the study is to evaluate the efficiency of production factors in organic and conventional fruit farms. The results suggest lower level of productivity of land resources on organic farms, which resulted from lower productivity of organic production. The productivity of capital presented similar levels in both groups of households, while the productivity of the labor force was greater in organic farms, because they were bigger than conventional ones. Organic farms were characterised by better economic results than conventional ones, as a result of better production results accompanied by lower production costs of organic farms. Therefore, in the surveyed households, the profitability of land, labor and capital used in the production processes was higher in organic farms.
09
30
2016
91
99
10.22630/EIOGZ.2016.115.34
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s91
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s91
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s91.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s91.pdf
Sytuacja ekonomiczna gospodarstw domowych emerytów na obszarach wiejskich w Polsce
Wojciech
Pizło
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0002-5212-0990
Ewelina
Dobrzyńska
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
The article concerns the economic situation of pensioners’ households in rural areas. The aim of the study was to diagnose and assess economic situation of pensioners in Poland, with particular emphasis on pensioners inhabiting rural district Płońsk. The study used the method of documentary, desk research and the method of diagnostic survey. The article presents the essence of household consumption. It was found that the disposable income per capita in households steadily increases. Per capita income in surveyed households was much lower than the average income of Polish pensioner. The research was conducted in three deliberately selected households of pensioners living in rural areas located in three municipalities of the district Płońsk, characterized by the highest total agricultural area (Raciąż, Baboszewo and Czerwińsk nad Wisłą). It should be noted that only thanks to the support of relatives households of pensioners are able to meet basic needs. Retirees of the surveyed households come to terms with the situation and frequent helplessness. They are trying to somehow appreciate the fact of being a pensioner, as it provides a steady income without necessity of going to work. Pensioners, due to health and physical condition, cannot take extra work, thus they make their living only thanks to their pensions. They have to make use of financial and material assistance to relatives as well as to take credits and loans. They can afford only basic goods and services only thanks to the help of their relatives.
09
30
2016
101
115
10.22630/EIOGZ.2016.115.35
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s101
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s101
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s101.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s101.pdf
Znaczenie spożycia naturalnego w wiejskich gospodarstwach domowych wyodrębnionych według cech społeczno-ekonomicznych
Paulina
Trębska
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0002-0364-4296
The aim of this article is to define the role and assess the scale of natural consumption in rural households as well as to identify some factors determining the choice of this form of meeting food needs. The research material was based on own survey conducted in 2012 among representatives of 1,000 rural households located in the Mazovia region. The role of self-supply of food and services in surveyed households turned out to be so significant that the importance of natural consumption in rural households categorized according to socio-economic conditions was also examined. The studies show that number of farmers and total number of people in the household have an important impact on the natural consumption among rural households located in Mazovia region.
09
30
2016
117
126
10.22630/EIOGZ.2016.115.36
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s117
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s117
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s117.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s117.pdf
Wpływ czynników ekonomicznych na zachowania zrównoważone konsumentów żywności
Joanna
Chudzian
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0001-5565-1319
The aim of the paper is to determine the extent to which economic factors determine consumer behavior with respect to sustainability on food market. Research presented in the paper concerns food defined as sustainable in a multifaceted way, e.g. organic food (certified), fresh food, local food, unprocessed food or fair trade food. The results confirm assumption of the existence of new, outstanding, especially in bigger cities, consumer trends related to sustainable food consumption and significant importance of economic factors, including self-assessment of financial condition.
09
30
2016
127
139
10.22630/EIOGZ.2016.115.37
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s127
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s127
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s127.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s127.pdf
Postawy i zachowania nabywcze kobiet wobec znakowania żywności symbolami dobrowolnych certyfikatów jakości
Ewa
Halicka
Wydział Nauk o Żywieniu Człowieka i Konsumpcji, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0002-0535-2115
One of the roles of voluntary food quality certification schemes (FQAS) is to help consumers make responsible buying decisions. The aim of this article is to present the level of knowledge about chosen food certificate symbols which focus on ecological, economic and social values. In order to meet the goal, primary data collected in 2014 using the CATI method among 288 women living in Warsaw was used. Obtained data shows that the group was characterized by low level of awareness as well as unwillingness to shift towards food products labeled with certification logos. It was concluded that there is a strong need to strengthen the consciousness and trust of female consumers living in Warsaw in certification schemes and the impact of current food consumption on health and natural environment.
09
30
2016
141
149
10.22630/EIOGZ.2016.115.38
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s141
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s141
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s141.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s141.pdf
Wybory produktów żywnościowych przez dzieci w wieku szkolnym w kontekście zmian regulacji prawnych związanych ze sprzedażą produktów spożywczych w szkołach
Dominika
Głąbska
Katedra Dietetyki, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Monika
Borowska
Katedra Dietetyki, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Dominika
Guzek
Katedra Organizacji i Ekonomiki Konsumpcji, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
The aim of the study was to analyze the food choices made by schoolchildren, depending on their body mass. In the study participated 75 girls and 49 boys aged 10–13, who were divided into groups characterized by various body mass index (BMI) in comparison with child growth standards. The children were asked about food products bought on their own. Among the most frequently bought foods were sweet products, but buying sweets was less commonly declared by those with proper body mass than by those with high and low BMI. High body mass children least commonly bought water, but simultaneously – most commonly chips, cold cuts and ready-to-cook meals. It was stated that food choices are associated with body mass. It was indicated that not only legal regulation of assortment of food products available in schools is needed, but education as well.
09
30
2016
151
161
10.22630/EIOGZ.2016.115.39
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s151
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s151
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s151.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s151.pdf
Innowacyjne usługi żywieniowe na przykładzie targów śniadaniowych
Anna
Kudlińska-Chylak
Wydział Nauk o Żywieniu Człowieka i Konsumpcji, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Introduction of innovative solutions is observed in many areas of the food market and food services. Among the examples of innovations one can find breakfast fairs, business people breakfasts in restaurants, special offer breakfasts in restaurants etc. The purpose of the publication is to analyze new trends in the market of food services based on the example of the breakfast fairs. These include combining nutritional services, having fun and socialising. In a broader sense we can talk about eating meals in the open air, obtaining products from local producers and strengthening neighborly bonds. While visiting such fairs one can listen to the music, participate in workshops and games. They become increasingly popular in major Polish cities, including Warsaw, Poznan, Sopot. The research methods used were case studies and personal observation.
09
30
2016
163
170
10.22630/EIOGZ.2016.115.40
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s163
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s163
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s163.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s163.pdf
Witryna internetowa jako narzędzie promocji i dystrybucji oferty gospodarstw agroturystycznych
Katarzyna
Gralak
Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0001-7317-7833
This paper evaluates 63 agritourism websites in Podlaskie province to analyse their role in promotion and distribution of tourism offer. This study uses the eMICA methodological approach (adapted to Polish conditions ) used to evaluate websites from the tourist sector. The results indicate that the most of agritourism farms use the Internet sites only for the purpose of presentation and promotion of the offer (they contain only basic information about the offer).
09
30
2016
171
182
10.22630/EIOGZ.2016.115.41
https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s171
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https://sj.wne.sggw.pl/article-EIOGZ_2016_n115_s171
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s171.pdf
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https://sj.wne.sggw.pl/pdf/EIOGZ_2016_n115_s171.pdf