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Autor	Aneta Suchoń
Tytuł	Spółdzielnie rolnicze po akcesji Polski do Unii Europejskiej, wybrane zagadnienia prawne
Title	Agricultural co-operatives after the Polish accession to the European Union, selected legal issues
Słowa kluczowe	spółdzielnie w rolnictwie, rolnicza spółdzielnia produkcyjna, grupa producentów rolnych, spółdzielnia mleczarska, wspólna polityka rolna, konsolidacja
Key words	co-operative in agriculture, agricultural production co-operatives, agricultural producers groups, dairy co-operatives, Common Agricultural Policy, consolidation
Abstrakt	Celem artykułu była próba oceny wpływu członkostwa Polski w Unii Europejskiej na kształt regulacji prawnych dotyczących funkcjonowania spółdzielni rolniczych i wskazania kierunków ich rozwoju. Przedstawiono problematykę spółdzielczych grup producentów rolnych, w szczególności ewolucję ustawodawstwa oraz problemy związane z korzystaniem ze środków unijnych. W dalszej kolejności rozważania koncentrują się wokół rolniczych spółdzielni produkcyjnych oraz spółdzielni mleczarskich. W uwagach podsumowujących podkreślono m.in., że na prowadzenie działalności przez spółdzielnie rolnicze i kierunki ich rozwoju coraz większy wpływ mają przepisy prawa unijnego oraz sytuacja na rynku europejskim
Abstract	The aim of this paper was to present an attempt to assess the impact of Polands membership in the European Union on legislation governing the operation and directions of development for agricultural co-operatives. It presents issues concerning co-operative agricultural producers groups, in particular the evolution of legislation and problems associated with the use of EU funds. Further investigations are focused on agricultural production co-operatives and dairy cooperatives. In closing remarks it is stressed, among other things, that the activities of agricultural cooperatives are increasingly determined by the EU law and the market situation in Europe
Cytowanie	Suchoń A. (2011) Spółdzielnie rolnicze po akcesji Polski do Unii Europejskiej, wybrane zagadnienia prawne.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 11(26), z. 4: 148-158
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Pełny tekst	PRS_2011_T11(26)_n4_s148.pdf

Autor	Marta Postuła
Tytuł	System podatkowy – rozwiązania Unii Europejskiej i Polski w okresie po kryzysie
Title	The tax system – a solution the European Union and Polish in the period after the crisis
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Abstract	Financial and economic crisis faced public finances in many EU Member States with serious challenges. There is no doubt that activities designed to stimulate and maintain high economic growth rate must be accompanied by conducting a rational fiscal policy. As tax system can contribute to reducing the impact of global and European economic crisis – it is important to take deliberate actions in this respect at the level of European Union and individual member states. Therefore, this article outlines the planned changes in this field in Poland and on EU level.
Cytowanie	Postuła M. (2011) System podatkowy – rozwiązania Unii Europejskiej i Polski w okresie po kryzysie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 94: 61-73
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Pełny tekst	EIOGZ_2011_n94_s61.pdf

Autor	Kinga Gruziel
Tytuł	Opodatkowanie rolnictwa w krajach Unii Europejskiej
Title	Taxation of Agriculture in the UE
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Abstract	The paper identifies the main objectives of taxation of agriculture in selected countries of the European Union. Presents selected solutions of taxation of agriculture in general and preferential terms. Taxation of income from agricultural activities is a natural direction of changes in tax systems. Tax policy in the EU, in relation to agriculture, to the extent possible effect to the principle of fair taxation. Diversifying the EU rules and tax structure allows the taxation of income from agricultural activities without compromising the ability of farm development. Special treatment of agriculture in the fiscal dimension is expressed through the tax structure elements (relief, exemptions, exclusions).
Cytowanie	Gruziel K. (2011) Opodatkowanie rolnictwa w krajach Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 94: 149-158
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Pełny tekst	EIOGZ_2011_n94_s149.pdf

Autor	Grażyna Ancyparowicz
Tytuł	Prywatyzacja jako element planu konsolidacji finansów sektora rządowego
Title	Privatization as a part of a government’s plan of fiscal consolidation
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Abstract	The Polish tax system does not differ from the tax systems of highly developed countries of Western Europe. It may encourage a balance budget and the projects financed by the state to modernize national economy. These opportunities are not fully utilized due to too large share of fixed expenditure in the state budget. In Poland, the main objective of privatization was to obtain funds for current expenses or funding deficit in the state budget. Privatisation in Poland was too little used as a tool to repair public finances. For example, did not apply the techniques of exchange foreign debt for shares in privatized enterprises. In this way, the Treasury got rid of most of the their property, which had at the beginning of the process of transition, failed to achieve long-term benefits. The plan of consolidation of government finances for the years 2011–2012 using the same strategy. So, once again, the current needs have been more important than long-term development projects
Cytowanie	Ancyparowicz G. (2010) Prywatyzacja jako element planu konsolidacji finansów sektora rządowego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 97-108
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Pełny tekst	EIOGZ_2010_n81_s97.pdf

Autor	Maciej Skłodowski
Tytuł	Dochody z cła w systemie budżetu państwa
Title	Incomes from customs duty in the system of state budget
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Abstract	In the article the level of budget incomes from customs duty in Poland after accession to the European Union is presented. It is outlined the degradation of their importance as the national budget earnings as well as their important role as a part of the membership fee to the EU making “traditional own resources” (TOR). The article presents the activities of the Customs Authority, that got new objectives relating to collection of customs and tax receivables’ forming over 1/3 of state budget’s incomes. It is determined, that the main factor increasing the earnings from customs duty is the restriction of government’s bureaucratic barriers in the national and international turnover that leads to the increase of the competitiveness of the polish customs system, encouraging the entrepreneurs to carry out custom clearances on the territory of Poland.
Cytowanie	Skłodowski M. (2010) Dochody z cła w systemie budżetu państwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 109-123
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Pełny tekst	EIOGZ_2010_n81_s109.pdf

Autor	Agnieszka Gałecka, Mirosław Wasilewski
Tytuł	Rentowność kapitału własnego gospodarstw rolniczych w zależności od bieżącej płynności finansowej
Title	Return on equity in relation to current financial liquidity of agriculture farms
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Abstract	The elaboration estimated relation between return on equity and current financial liquidity in agriculture farms, situated in lubelskie voivodeship. The utilization of equity capital in farms was viable. In general, in research appeared tendency of higher return on equity in farms together with growing level of financial liquidity. The highest increase of return on equity noticed in farms which did not possess any current liabilities. At the same time this group characterized by the lowest return on equity. The highest return on equity was ascertained in farms of “grazing livestock” agriculture type. Together with growing European Size Unit, farms enhanced their efficiency of equity capital utilization. It suggests that farms which, were the strongest from the economic point, enhanced their competitiveness in this area comparing to farms with low economic power.
Cytowanie	Gałecka A., Wasilewski M. (2010) Rentowność kapitału własnego gospodarstw rolniczych w zależności od bieżącej płynności finansowej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 231-240
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Pełny tekst	EIOGZ_2010_n81_s231.pdf

Autor	Justyna Dyduch
Tytuł	Zyski z handlu uprawnieniami do emisji gazów cieplarnianych jako źródło finansowania działalności przedsiębiorstw na przykładzie sektora elektrowni zawodowych
Title	Profits from carbon emission trading as a source of financing enterprises on the example of power plant sector
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Abstract	Emission rights are ones of economic instruments of state environmental policy. The European Union Emissions Trading Scheme was implemented in the EU in 2005. The aim of the article is to determine the value of profits from carbon emission trading earned by power plants in Poland and the importance of these profits for their financial situations.
Cytowanie	Dyduch J. (2010) Zyski z handlu uprawnieniami do emisji gazów cieplarnianych jako źródło finansowania działalności przedsiębiorstw na przykładzie sektora elektrowni zawodowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 115-126
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Pełny tekst	EIOGZ_2010_n82_s115.pdf

Autor	Walenty Poczta, Joanna Średzińska, Anna Ziemińska
Tytuł	Zróżnicowanie sytuacji finansowo-dochodowej gospodarstw rolnych krajów Unii Europejskiej w wybranych typach rolniczych
Title	Diversifi cation of UE agricultural holdings’ financial and income situation in selected types of farming
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Abstract	In the article UE agricultural holdings were classified by the financial, production and income situation in three selected types of farming: fieldcrops, milk, granivores. FADN database was used. To create the typological classes synthetic coefficient was used. The results from research are: agricultural holdings’ financial and income situation is regionally diverse and depends on type of farming. EU-15 countries had generally better situation.
Cytowanie	Poczta W., Średzińska J., Ziemińska A. (2010) Zróżnicowanie sytuacji finansowo-dochodowej gospodarstw rolnych krajów Unii Europejskiej w wybranych typach rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 127-137
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Pełny tekst	EIOGZ_2010_n82_s127.pdf

Autor	Leonard Smolarski
Tytuł	Dopłaty do indywidualnych gospodarstw rolnych w województwie śląskim
Title	Payments to Individual Farms in the Silesian Voivodeship
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Abstract	In the article the scale of financing of farms from the European Union Funds assigned for rural investments in 2003–2008 is determined, with a particular review of Silesian Voivodeship. The course of application and the level of payments’ realization according to the activities’ scope of each of the supporting funds such as SAPARD, SOP, RDP 2004–2006, RDP – 2007–2013 are described. Most of these activities were addressed to the farmers who fulfulled mentioned criteria, namely to large and developing farms. At the same time the number of the farms using these funds was relatively small. According to research, the majority of funds come from the area payments, and the scale of the farms using this form of support is the biggest one. Payments for non-profitable areas are also important, that can maintain farms if invested properly
Cytowanie	Smolarski L. (2010) Dopłaty do indywidualnych gospodarstw rolnych w województwie śląskim.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 239-255
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Pełny tekst	EIOGZ_2010_n82_s239.pdf

Autor	Agnieszka Gałecka, Mirosław Wasilewski
Tytuł	Płynność finansowa gospodarstw rolniczych położonych w województwie lubelskim
Title	The financial liquidity of agriculture farms situated in Lubelskie voivodeship
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Abstract	The elaboration presents the level of financial liquidity in agriculture farms depending on cropland area, agriculture type and European Size Unit. The researched farms has rained current, quick and cash financial liquidity ratios on similar level. The highest level of financial liquidity noticed in “field crops” and “mixed” agriculture type, while the lowest in “rother grazing livestock” type of farms. Low liquidity level recorded rather in bigger farms in the aspect of their economic power, whereas higher ratio described on the contrary small and medium farms. The highest financial liquidity ratio was an attribute of farms with small cropland area, and was a result of limited range of short-term credit utilization. The most efficient way of managing on the financial liquidity level by farmers ascertained in the largest area farms. In this group the liquidity was the lowest, however this level reflected appropriate relation between current assets and liabilities components.
Cytowanie	Gałecka A., Wasilewski M. (2010) Płynność finansowa gospodarstw rolniczych położonych w województwie lubelskim.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 267-279
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Pełny tekst	EIOGZ_2010_n82_s267.pdf

Autor	Barbara Wieliczko
Tytuł	System ewaluacji unijnego wsparcia wobec wsi i rolnictwa a społeczna odpowiedzialność oraz zasady good governance
Title	EU rural development and agricultural policy evaluation system vs. social responsibility and good governance principles
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Abstract	Good governance principles are considered by the European Union to be a basic indicator serving in the assessment of the quality of the Community’s public management. Therefore, these principles should be treated as a reference point in the process of building all the necessary elements of the system of implementation of the EU tasks and activities. The same applies to the Common Agricultural Policy and to supporting within it the development of agriculture and rural areas. Following this the evaluation system should respect the good governance principles in most complex way that is possible and achievable. However, up to now, the development of the EU evaluation culture has not reached the level of comprehensive actual fulfillment of these principles and for the evaluation process to lead to improving the effectiveness and efficiency of the CAP. Moreover, if the EU involvement in supporting the development of social responsibility of the agriculture is worth underlining it should be conducted via the introduction of different rules and regulations applicable in this sector, which combined with the competition typical of this part of the economy should lead to development of socially responsible agriculture.
Cytowanie	Wieliczko B. (2010) System ewaluacji unijnego wsparcia wobec wsi i rolnictwa a społeczna odpowiedzialność oraz zasady good governance.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 31-44
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Pełny tekst	EIOGZ_2010_n83_s31.pdf

Autor	Tomasz Siudek
Tytuł	Społeczna odpowiedzialność biznesu w bankach spółdzielczych Unii Europejskiej – teoria i praktyka
Title	Corporate social responsibility in the cooperative banks of the European Union – theory and practice
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Abstract	Cooperative banks in developed countries of the European Union are social economy entities with range of social and environmental purposes. They fully realize the concept of corporate social responsibility – CSR. They stimulate local and regional socio-economic development as well as contribute significantlyt environmental protection. They also implemented the principles of CSR towards different stakeholders such as bank members, customers and employees. They are key players in EU cohesion policy.
Cytowanie	Siudek T. (2010) Społeczna odpowiedzialność biznesu w bankach spółdzielczych Unii Europejskiej – teoria i praktyka.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 115-127
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Pełny tekst	EIOGZ_2010_n83_s115.pdf

Autor	Sylwester Kozak
Tytuł	Czynniki kształtujące dochodowość i efektywność banków spółdzielczych w okresie integracji z europejskim systemem finansowym
Title	Factors affecting profitability and efficiency of cooperative banks in the period of integration with the European financial system
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Abstract	Process of integration of cooperative banks within the European banking system was associated with the need to raise their own capital and the consolidation of cooperative banking in early 2000. and increased competition, as well. Transfer of large amounts of EU funds to the banking accounts of farers and local governments contributed to the increase in the amount of deposits, and provided a cheap source of funding for banks. In this period banks were characterized by good profitability and efficiency. The scale of positive yield depended on the share of interest income in total income and the volume of lending. Additionally, for improvement in profitability contributed a higher proportion of deposits non-financial sector, as well as higher interest rates in the banking sector and decline in stock market indices, associated with higher interest rates and interest income.
Cytowanie	Kozak S. (2010) Czynniki kształtujące dochodowość i efektywność banków spółdzielczych w okresie integracji z europejskim systemem finansowym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 141-152
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Pełny tekst	EIOGZ_2010_n83_s141.pdf

Autor	Robert Rusielik
Tytuł	Zmiany efektywności działalności rolniczej w województwach polski po akcesji do Unii Europejskiej
Title	Changes in the efficiency of farming in the provinces after the Polish accession to the European Union
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Abstract	The article presents the results of measuring the technical efficiency of agriculture in Poland using two alternative methods of group analysis of the border (frontier analysis): method SFA (Stochastic Frontier Analysis) and DEA method (Data Envelopment Analysis). The main objective of this study was to determine what changes in the efficiency of agricultural activity took place after the Polish accession to the European Union. For this purpose, there were compared the effectiveness of the years 2005 and 2008. The results show that, depending on the econometric model may show the effectiveness of changes either increasing or decreasing trend in the case of the same province.
Cytowanie	Rusielik R. (2010) Zmiany efektywności działalności rolniczej w województwach polski po akcesji do Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 84: 13-21
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Pełny tekst	EIOGZ_2010_n84_s13.pdf

Autor	Krzysztof Firlej
Tytuł	Globalizacja i integracja europejska – szansa, czy mit dla polskiego agrobiznesu
Title	Globalization and European integration– an opportunity or myth of the Polish agribusiness
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Abstract	This article presents the problem of evolution of agri-business sector and its ability to function in the era of globalization and European integration. Describing the successive stages of development of Polish food the author wonders how they influenced the international cooperation of Polish enterprises and the opportunities arising from their positioning in the global economy. Special regard was given to privatization of enterprises in transition, subjected to the transformation and included in agri – food industry in the EU structures. The author argues that the mere inclusion of our country to the countries of market economy was a move to allow to join the globalized economic structures and legitimated active participation in international economic cooperation. It is considered that six years of operation in the EU structures changed our country both economically and politically. The EU membership has changed the structure of the economy and has continued transformation of privatization and modernization of most companies. Subsequent market-oriented transformation of corporate behavior forced the agribusiness sector and the high positioning of our economy to the international arena. Operation in the EU structures has opened a great opportunity for the Polish agri-business, for all its divisions, and only from wealth in the form of human and physical capital depends its development on a global scale
Cytowanie	Firlej K. (2010) Globalizacja i integracja europejska – szansa, czy mit dla polskiego agrobiznesu.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 84: 23-32
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Pełny tekst	EIOGZ_2010_n84_s23.pdf

Autor	Artur Wilczyński
Tytuł	Makroekonomiczne uwarunkowania produkcji mleka w Unii Europejskiej do 2020 roku
Title	Macro-economic trends in EU dairy sector until 2020
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Abstract	The dairy market In the EU is regulated by the Common Market Organization for milk and milk products. This policy is influencing together with changes in the Common Agricultural Policy. Within the Health Check the European Commission proposed a milk quota abolition, which will come into force from the year 2015. This paper presents a scenario analysis of milk quota abolition and the influence on production, price and demand on farm gate milk, butter and skimmed milk powder. Analysis was divided on two groups EU-15 and ten countries whose accession to EU in the year 2004. Special case was made for Germany, France, Great Britain and Poland as the largest milk producers in the EU. Conclusions fl owing from analysis show decline of real milk farm gate price to the year 2020, about 20% in the comparison with the average from the period 2003–2005. The supply of milk will increase with simultaneous decline of butter production and skimmed milk powder. Unfortunately the majority of unfavorable changes will in the group of countries UE-10
Cytowanie	Wilczyński A. (2010) Makroekonomiczne uwarunkowania produkcji mleka w Unii Europejskiej do 2020 roku.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 84: 77-85
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Pełny tekst	EIOGZ_2010_n84_s77.pdf

Autor	Tadeusz Filipiak, Mariusz Maciejczak
Tytuł	Sektor warzywniczy w Polsce i w wybranych krajach UE
Title	Production of vegetables in Poland and selected countries of the EU
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Abstract	The paper aims to analyze the state of the art and the conditions of development of vegetable sector in Poland and selected countries of the European Union. It argues that the further development of the sector will depend on the dynamics of increasing competitive positions on the EU Single Market as well as taking advantages of EU founds and the level of cooperation between sector’s stakeholders.
Cytowanie	Filipiak T., Maciejczak M. (2010) Sektor warzywniczy w Polsce i w wybranych krajach UE.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 84: 99-110
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Pełny tekst	EIOGZ_2010_n84_s99.pdf

Autor	Piotr Bórawski
Tytuł	PROW jako źródło środków finansowych umożliwiających rozwój obszarów wiejskich
Title	PROW as a source of financial measures enabling rural areas development
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Abstract	The objective of the paper was to recognize the structure of PROW in the years 2004–2006 and 2007–2013. Moreover the allocation of PROW in particular provinces was presented. The analysis of collected material proves that the most financial measures was directed for the support of agricultural activity on areas about adverse conditions of the management, fulfillment of direct payments and farms adjustment to European Union standards. But, in the 2007–2013 the most financial measures was directed for the improvement of competitiveness of agricultural and forest sector and the improvement of natural environment and rural areas. The descriptive methods were used in the paper
Cytowanie	Bórawski P. (2010) PROW jako źródło środków finansowych umożliwiających rozwój obszarów wiejskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 85: 35-42
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Pełny tekst	EIOGZ_2010_n85_s35.pdf

Autor	Agnieszka Baer-Nawrocka, Ewa Kiryluk-Dryjska
Tytuł	Wpływ akcesji do Unii Europejskiej na poziom i relacje cenowe w rolnictwie polskim (analiza długookresowa)
Title	The impact of the accession to the UE on prices and price relations in Polish agriculture (long term analysis)
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Abstract	The paper aims to present the impact of Polish accession to the EU on prices and price relations of agricultural products in Poland. The results show that after the accession the price volatility decreased. Lower values of price volatility indexes in Poland after the accession tend to decrease the price risk of production decisions.
Cytowanie	Baer-Nawrocka A., Kiryluk-Dryjska E. (2010) Wpływ akcesji do Unii Europejskiej na poziom i relacje cenowe w rolnictwie polskim (analiza długookresowa).Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 85: 59-67
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Pełny tekst	EIOGZ_2010_n85_s59.pdf

Autor	Jan Wołoszyn
Tytuł	Gospodarka oparta na twórczości i jej pomiar
Title	An economy based on creativity and its measurement
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Abstract	This article presents the basic concepts of creativity-based economy (GOT) by R. Florida and its method of measurement. The economy of creativity was shown in the context of a knowledge economy (GOW) showing their common and different issues. Measurement of GOT were related to three areas, namely talent, technology and tolerance. Place of Poland in the ranking of European countries, America and Asia in terms of ratio GOT and GOW was also presented. By showing the measurement procedure GOT one has also referred to the research of the conditions and quality of life of the Poles, in which, inter alia, the level of human capital, professed values or tolerance of the population were determined.
Cytowanie	Wołoszyn J. (2010) Gospodarka oparta na twórczości i jej pomiar.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 86: 5-14
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Pełny tekst	EIOGZ_2010_n86_s5.pdf