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Autor	Ryta Dziemianowicz
Tytuł	Specyfika konstrukcji podatku dochodowego obciążającego gospodarstwa rolne w Unii Europejskiej
Title	The characteristics of the income tax imposed on farms in the European Union
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Key words	income tax, agriculture in EU
Abstrakt
Abstract	The Polish tax system for agriculture requires significant reforms, especially in the sphere of income tax. It is crucial to choose an appropriate structure of this tax which should be adjusted both to the needs of agriculture and the economy in general. On the whole, while looking for new solutions, those which already exist may also be useful, because being acquainted with them enables us to use appropriate structures for constructing new taxation system for agriculture and to eliminate previously made mistakes. The article presents special solutions used for the income tax imposed on farms in the EU, which, on the one hand lead to a decrease of fiscal burdens of agriculture, while on the other hand are a hidden form of its support. It also shows solutions used in Germany, France and Italy, as well as in Great Britain and Ireland, which according to the author, represent various types of agriculture and different tax rules. Therefore, they may constitute a relatively good representation of the so-called 15 regular EU states. The focus of the analysis is the personal income tax, which due to its structure relating to the area of taxation and the predominance of family farms, is one of the most important taxes on agriculture in the EU.
Cytowanie	Dziemianowicz R. (2006) Specyfika konstrukcji podatku dochodowego obciążającego gospodarstwa rolne w Unii Europejskiej.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 235-245
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Pełny tekst	PRS_2006_T15_n_s235.pdf

Autor	Natalia Gudkowa
Tytuł	Metody oceny kadr w warunkach rynkowych
Title	Methods of staff appraisal in a market economy
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Key words	staff appraisal, Byelorussia
Abstrakt
Abstract	The author discusses problems of the managerial staff appraisal in Byelorussia. A comparative analysis of modern methods of staff appraisal is performed. The reasons for a high level of migration of the administrative staff in the country and problems with their payment are revealed.
Cytowanie	Gudkowa N. (2006) Metody oceny kadr w warunkach rynkowych.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 417-423
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Pełny tekst	PRS_2006_T15_n_s417.pdf

Autor	Jan Wołoszyn
Tytuł	Wiedza czynnikiem poprawy konkurencyjności gospodarki w UE
Title	The Knowledge as a Factor of Competitiveness Improvement in UE Economy
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Abstract	The article presents the role of the knowledge in an economy, concepts of learning all life through and basic assumption of Lisbon strategy. It assumes that European economy, by being based on knowledge, will become more competitive and dynamic. Therefore an attention is paid to strategic targets and tasks, which refer to continuous learning. Above all they need the following: 1) quality and effectiveness improvement of education in all UE countries, 2) facilitation of public access to different educational systems, 3) opening the education on the environment and on the world. The article emphasises different factors' responsibility for realisation of the learning all life through strategy.
Cytowanie	Wołoszyn J. (2004) Wiedza czynnikiem poprawy konkurencyjności gospodarki w UE.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 52: 5-15
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Pełny tekst	EIOGZ_2004_n52_s5.pdf

Autor	Elżbieta Kacperska, Jakub Kraciuk
Tytuł	Procesy koncentracji w polskim sektorze bankowym
Title	Concentration Processes in Polish Banking Sector
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Abstract	The financial sector presents the strongest tendency towards capital concentration, what is the effect of its deregulation, liberalization and strong competitiveness. Fusions and foreign investors, who are taking banks over, are accomplishing this concentration. From the beginning of 1993 until the first quarter of 2004, the number of active commercial banks decreased from 87 to 59 and 27 fusions and assumptions were noticed. At the beginning of 2004 foreign investors controlled 46 commercial banks out of 59 operating in Poland. The value of their investments exceeded 7 .2 billions PLN and they owned 76.3% of equity and supplementary funds and 67.4% of assets. Owing to these investments, the banking sector development has started and the investors subsidised existing banks, improved infrastructure and made many innovations. The large foreign banks, which were set up as a result of concentration, made banking system more effective and facilitated development of national economy. On the other hand, the superior contribution of large foreign banks obstructs national financial policy and makes the financial sector sensitive to prosperity fluctuations and a crisis of the world banking system.
Cytowanie	Kacperska E., Kraciuk J. (2004) Procesy koncentracji w polskim sektorze bankowym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 54: 69-87
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Pełny tekst	EIOGZ_2004_n54_s69.pdf

Autor	Barbara Wyrzykowska
Tytuł	Rodzaje powiązań integracyjnych w agrobiznesie
Title	The Types of Integration Connections in Agrobusiness
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Abstract	Common actions play the rising role in today' s world. The integration processes on an international scale influence on the integration processes between branches of agriculture and food processing industry on the country or region scale. There are distinguished two main types of integration: vertical and horizontal; sometimes it is said about diagonal (or cross) integration. It is also said about complete and indirect integration. The best possibilities of development both of the main integration forms exist in an agrobusiness. The agrobusiness is the part of the traditional economy and includes all of the elements necessary to the food producing and delivering to consumers.
Cytowanie	Wyrzykowska B. (2004) Rodzaje powiązań integracyjnych w agrobiznesie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 53: 57-76
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Pełny tekst	EIOGZ_2004_n53_s57.pdf

Autor	Anna Matuszyk
Tytuł	Szanse i zagrożenia sektora małych i średnich przedsiębiorstw wobec przystąpienia Polski do Unii Europejskiej
Title	Chances and Threats of Small and Medium Enterprises Sector in Poland Towards Joining European Union
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Abstract	The process of integration with European Union means lots of changes in the functioning conditions of enterprises. They must adjust to norms and standards that are obligatory in EU. Polish market became a part of uniform European market. This situation forced economic entities to start adaptation processes to new conditions. Small and medium enterprises, that are the basis of economy, are particularly sensitive for changes in business environment. Their special needs should be taken into consideration. Majority of Polish entrepreneurs are satisfied with joining European Union. They lead business with countries that are members of EU.
Cytowanie	Matuszyk A. (2004) Szanse i zagrożenia sektora małych i średnich przedsiębiorstw wobec przystąpienia Polski do Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 54: 115-127
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Pełny tekst	EIOGZ_2004_n54_s115.pdf