Wyniki wyszukiwania

Autor	Michał Ambroziak
Tytuł	Międzynarodowy Standard Sprawozdawczości Finansowej dla MŚP a specyfika małej i średniej przedsiębiorczości w Polsce
Title	INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTERPRISES VERSUS SPECIFIC CHARACTER OF SMES IN POLAND
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper aims to present a comparative analysis of two different forms of financial reporting of Small and Medium-sized Enterprises (SMEs). There will be compared international and Polish standards. The analysis focuses on the subjective scope of those solutions. The paper is an attempt to answer the question: For which entities those solutions are designed? In the opinion of the author, the national and international solutions present different approaches to the issues discussed in the paper. This divergence is a consequence, first of all, of the different notion of SMEs. In other words, the Exposure Draft of the proposed International Financial Reporting Standard for Small and Medium-sized Entities, in the opinion of the author, is incompatible with the specificity of SMEs in Poland
Cytowanie	Ambroziak M. (2008) Międzynarodowy Standard Sprawozdawczości Finansowej dla MŚP a specyfika małej i średniej przedsiębiorczości w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 171-181
HTML	wersja html
Pełny tekst	EIOGZ_2008_n66_s171.pdf

Autor	Krzysztof Prymon
Tytuł	Międzynarodowe Standardy Rachunkowości w kształtowaniu standingu finansowego przedsiębiorstwa
Title	INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR ROLE IN FORMING FINANCIAL STANDING OF A COMPANY
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper attempts to demonstrate modern problems of evaluation of financial condition of a company. At the moment, the corporate accounting system in Poland is regulated both by the national Accountancy Law and International Financial Reporting Standards. As a result of such situation the financial results reported by company largely depend on the rules that are applied. The analysis conducted in the paper are executed on the example of the company Żywiec S.A.
Cytowanie	Prymon K. (2008) Międzynarodowe Standardy Rachunkowości w kształtowaniu standingu finansowego przedsiębiorstwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 195-201
HTML	wersja html
Pełny tekst	EIOGZ_2008_n66_s195.pdf

Autor	Adam Chmielewski
Tytuł	Rachunkowość w rolnictwie – wybrane zagadnienia wymogów ewidencyjnych
Title	AGRICULTURAL ACCOUNTANCY – SELECTED ISSUES OF REPORTING REQUIREMENTS
Słowa kluczowe
Key words
Abstrakt
Abstract	Historical changes initiated in Poland at the end of the nineties, followed by integration with the European Union, have forced Poland to face a lot of challenges throughout the economy. Amongst these, there are those concerning the information systems which assist the estimation of the financial standing of the agriculture sector and individual farms. The article presents the current legal regulations and farmers’ duties regarding financial reporting. The first regulation, applicable to only a very small group of farmers, is the accounting act of law. A larger group of agricultural enterprises have to provide documentation related to profits and value added tax. The third group is those farmers who agreed to participate in the Farm Accountancy Data Network – FADN. The article concludes that despite the various legal regulations which obligate disclosure, financial information about the agricultural sector and individual farms is almost non-existent
Cytowanie	Chmielewski A. (2008) Rachunkowość w rolnictwie – wybrane zagadnienia wymogów ewidencyjnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 203-212
HTML	wersja html
Pełny tekst	EIOGZ_2008_n66_s203.pdf

Autor	Wacław Laskowski
Tytuł	Zmiany poziomu spożycia żywności w Polsce
Title	THE CHANGES OF THE LEVEL OF FOOD CONSUMPTION IN POLAND
Słowa kluczowe
Key words
Abstrakt
Abstract	The total amount of consumed food decreased in Poland. It is observed the decrease of consumption of cereals, potatoes, milk and butter. The changes are observed within the structure of food consumption as well. Beef consumption decreases, and poultry and plant fat consumption increases. In the future there are expected lower changes of consumption. There is observed the decrease of energy and nutritious value of daily food rations, what is justified. The change of nutritious value causes a lot of hazards to health. The most dangerous effect is the drastically decrease of calcium intake in the period of 20 years
Cytowanie	Laskowski W. (2008) Zmiany poziomu spożycia żywności w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 5-14
HTML	wersja html
Pełny tekst	EIOGZ_2008_n67_s5.pdf

Autor	Tomasz Rokicki
Tytuł	Uwarunkowania rozwoju produkcji owczarskiej w Polsce
Title	THE CONDITIONS OF DEVELOPMENT OF SHEEP PRODUCTION IN POLAND
Słowa kluczowe
Key words
Abstrakt
Abstract	In the paper factors of sheep production development in Poland was presented. In 1986 year were around 5 million sheep. Price of wool and lamb meat grew. Economic situation on sheep producer were very good. Crisis has caused decrease price and demand of wool in Poland. Sheep population has decreased in 2001 year to 331 thousands. Sheep production development in XXI century is depended from economic factors (price of sheep meat and government support). Other factors (reproduction indices, number of lamb born, producer’s group, sheep breed) have minor impact. Sheep meat promotion in Poland can cause growth economic results and sheep population
Cytowanie	Rokicki T. (2008) Uwarunkowania rozwoju produkcji owczarskiej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 109-116
HTML	wersja html
Pełny tekst	EIOGZ_2008_n67_s109.pdf

Autor	Mirosława Marciniak
Tytuł	Stan i perspektywy rozwoju społeczeństwa informacyjnego na obszarach wiejskich
Title	STATE OF ART AND PEROSPECTS OF DEVELOPMENT FOR INFORMATION SOCIETY AT POLISH RURAL AREAS
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper is dedicated a problems concern with development of information society at the Polish rural areas. Based on statistical data (prepared by GUS) one can state, that from 2004 to 2006 the situation on village areas was slowly improving (in 2006, 46% households used computer and 25% had access to Internet), but goals of using Internet is still dissatisfied (especially in cases of: contact with public institution, e-banking). As an example of good working programs dedicated to village society are selected e-VITA program and Rzeczpospolita Internetowa program. Especially interesting is the “e-VITA” program, which is cofinancing by The Polish - American Foundation “Freedom”, The Support Village Foundation and company CISCO Systems Poland. The results of the program are following: 11 noncommercial computers nets on rural areas, many various workshops and information meetings, 400 persons participated in e- courses. In the future (2007–2013 year) local governments will have possibilities to receive financial support in frame of Regional Operating Programs
Cytowanie	Marciniak M. (2008) Stan i perspektywy rozwoju społeczeństwa informacyjnego na obszarach wiejskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 29-40
HTML	wersja html
Pełny tekst	EIOGZ_2008_n68_s29.pdf

Autor	Emilia Grzegorzewska
Tytuł	Zjawisko upadłości przedsiębiorstw w Polsce na tle innych krajów europejskich
Title	THE BANKRUPTCY OF COMPANIES IN POLAND AND OTHER EU COUNTRIES
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper aims to describe the scale of bankruptcy of companies in the European Union, with special focus on Poland. There were pointed out differences between West and Central-East EU member states. Additionally the general economic situation of these countries was analyzed
Cytowanie	Grzegorzewska E. (2008) Zjawisko upadłości przedsiębiorstw w Polsce na tle innych krajów europejskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 51-63
HTML	wersja html
Pełny tekst	EIOGZ_2008_n68_s51.pdf

Autor	Andrzej Parzonko
Tytuł	Rynek mleka w Chinach i Indiach a sytuacja w Europie
Title	MILK MARKET IN CHINA AND INDIA VS. EUROPEAN SITUATION
Słowa kluczowe
Key words
Abstrakt
Abstract	The aim of his article is to present the situation of the dairy market in China and India in relation to the European Union and particularly Poland. The analysis has been based on the data provided by International Farm Comparison Network (IFCN). Milk production in China and India is developing very dynamically. In 1981–2004 milk production in India increased over three times whereas in China more than eight times. Dairy production is stimulated by the domestic demand. In China in 2000–2005 milk consumption increased from 9.7 to 22.6 kg per capita per year. It has been estimated that in the following 4 years milk demand in China will double. Increasing demand along with not sufficient production capacity in China may trigger the increase in milk import. The estimated deficiency of milk products in next 4 years may amount from 13 up to 23 million tons. This situation creates new opportunities for the exporters of dairy products (the UE, Poland)
Cytowanie	Parzonko A. (2008) Rynek mleka w Chinach i Indiach a sytuacja w Europie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 75-89
HTML	wersja html
Pełny tekst	EIOGZ_2008_n68_s75.pdf

Autor	Arkadiusz Artyszak, Katarzyna Kucińska
Tytuł	Zmiany w produkcji cukru i buraka cukrowego w Polsce i w Unii Europejskiej spowodowane reformą rynku cukru
Title	CHANGES IN PRODUCTION OF SUGAR AND SUGAR BEATS IN POLAND AN THE EUROPEAN UNION DUE TO THE REFORM OF SUGAR MARKET
Słowa kluczowe
Key words
Abstrakt
Abstract	In presented paper changes in the sugar production and in the nursery of the sugar beet in the EU brought about were described with implementing the reform of the market of the sugar. An too small interest in limiting the sugar production in 2007 caused the yr the European Commission modified principles of the reform and a possibility of the resignation led farmers from the right into the cultivation of the sugar beet in exchange for high bonuses in the framework of the so-called farmer’s initiative. At the same time they enabled sugar factories to assume this initiative under the condition of limiting the sugar production, in case of Poland, by the 13.5%. All sugar concerns took advantage of this possibility. However it turned out, that considerable part of farmers, on account of the low profitability of the cultivation of the sugar beet, doesn’t want to plant this plant. In April 2008 yr, sugar concerns had a problem with contracting the essential amount of the raw material. Therefore they persuaded farmers which relinquished their right to the cultivation to produce the raw material in frames of the limit of the sugar factory. However such a situation can cause, that Poland will become the net importer of the sugar, or else the domestic production in 2008 will be shorter than the demand
Cytowanie	Artyszak A., Kucińska K. (2008) Zmiany w produkcji cukru i buraka cukrowego w Polsce i w Unii Europejskiej spowodowane reformą rynku cukru.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 91-103
HTML	wersja html
Pełny tekst	EIOGZ_2008_n68_s91.pdf

Autor	Iwona Kowalska
Tytuł	Zagrożenia wsparcia unijnego na rzecz rozwoju kapitału ludzkiego na obszarach wiejskich
Title	THREATS FOR ABSORPTION OF EU FOUNDS FOR SOCIAL DEVELOPMENT AT RURAL AREAS
Słowa kluczowe
Key words
Abstrakt
Abstract	Poland, as a member of European Union, is responsible for implementation European Employment Strategy. In the age of changes in rural areas lifelong learning (LL), one of aspect of European Employment Strategy, is very important for economic growth. European Social Found is very useful of financing LL in Poland. The article describes difficulties in absorption process of European Social Found
Cytowanie	Kowalska I. (2008) Zagrożenia wsparcia unijnego na rzecz rozwoju kapitału ludzkiego na obszarach wiejskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 105-116
HTML	wersja html
Pełny tekst	EIOGZ_2008_n68_s105.pdf

Autor	Tomasz Siudek
Tytuł	Wpływ poziomu rozwoju rolnictwa na wartość udzielanych kredytów dla gospodarstw rolnych w Polsce
Title	Impact of the level of development of agriculture on the value of given credits for agricultural holdings in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	In the paper, interrelationship between value of agricultural loans and agriculture development was studied. The research findings indicate positive impact of agricultural development on value of agricultural loans given by cooperative banks in Poland. Coefficient of correlation character was taking away between reinspected variables 0.25 and was significant statisticall
Cytowanie	Siudek T. (2008) Wpływ poziomu rozwoju rolnictwa na wartość udzielanych kredytów dla gospodarstw rolnych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 5-16
HTML	wersja html
Pełny tekst	EIOGZ_2008_n69_s5.pdf

Autor	Magdalena Mądra, Marcin Ratajczak
Tytuł	Źródła i bariery finansowania innowacji w sektorze MSP w Polsce
Title	Resources and barriers of the innovation financing in the SME sector in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	The elaboration presents the financial analysis of innovation outlays and their financial sources in the partition on 16 provinces. The aim of research is to present the structure and barriers of the outside capital usage in aspect of the new technologies implementation in small and medium enterprises in Poland. Empirical data refer to year 2005 and were analysed by authors on the ground of gained information from Polish Agency for Enterprise Development (PAED)
Cytowanie	Mądra M., Ratajczak M. (2008) Źródła i bariery finansowania innowacji w sektorze MSP w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 43-53
HTML	wersja html
Pełny tekst	EIOGZ_2008_n69_s43.pdf

Autor	Ewa Drabik
Tytuł	Wykorzystanie ciągu Ulama do analizy fal giełdowych
Title	An application of Ulam’s sequence to analysis of the stock waves
Słowa kluczowe
Key words
Abstrakt
Abstract	The aim of this paper is to modify one of technical analysis instruments that can be used for description of stock value diagrams as well as forecasting the future asset prices – it is the so called Elliott Waves Theory. In classic version this theory is based on the Fibonacci sequence. Modification of Fibonacci sequence was introduced in the fifties of the 20. century by American mathematician Stanislaw Marcin Ulam, who was born in Poland, and consists of introducing random elements. The analysis of waves created by prices will be presented in reference to the companies from Warsaw Stock Exchange
Cytowanie	Drabik E. (2008) Wykorzystanie ciągu Ulama do analizy fal giełdowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 77-87
HTML	wersja html
Pełny tekst	EIOGZ_2008_n69_s77.pdf

Autor	Dorota Komorowska
Tytuł	Rolnictwo ekologiczne w Polsce
Title	Ecological agriculture in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	After Polish accession into the European Union and covering polish agriculture with Common Agricultural Policy, ecological agriculture benefits from financial aid realized within the confines of the Programme for Rural Development in the scope of agricultural and environmental programmes. As the result of the Programme realization dynamic development of ecological production has been noted, indicated by increasing number of ecological farms. The necessity of the research of economics and organization of production appeared. The aim of the article is approaching the state of polish economical agriculture development and economics of production in selected types of activity in ecological farms.
Cytowanie	Komorowska D. (2008) Rolnictwo ekologiczne w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 125-134
HTML	wersja html
Pełny tekst	EIOGZ_2008_n69_s125.pdf

Autor	Karolina Jąder, Magdalena Kozera, Olga Stefko
Tytuł	Relacje wybranych składników majątku i kapitału w gospodarstwach prowadzących produkcję roślinną w Polsce
Title	Relationships between selected property elements and capital in plant producing holdings in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	The article presents selected elements of financial analysis within agricultural holdings producing plants. Relationships between elements of assets and capital in particular groups of farms were presented. There are presented relationships connected with: amount of assets, liquidity, financial sources and security of the long term – debt
Cytowanie	Jąder K., Kozera M., Stefko O. (2008) Relacje wybranych składników majątku i kapitału w gospodarstwach prowadzących produkcję roślinną w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 135-142
HTML	wersja html
Pełny tekst	EIOGZ_2008_n69_s135.pdf

Autor	Justyna Nowaczyk
Tytuł	Rozwój tanich przewozów lotniczych w Polsce
Title	The Development of the Low Cost Carriers in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	Low cost carriers began their activity in Poland in the year 2003, before Poland’s accession to the European Union. Since 2004, this kind of transportation has become very popular and has been developing rapidly. The aim of the study is to present and analyze low cost carriers section of air transport in Poland
Cytowanie	Nowaczyk J. (2008) Rozwój tanich przewozów lotniczych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 143-150
HTML	wersja html
Pełny tekst	EIOGZ_2008_n69_s143.pdf

Autor	Jan Hybel
Tytuł	Tendencje w rozwoju sektora usług w Polsce w latach 2000–2006
Title	Tendencies in the Services Sector Development in Poland in the years 2000–2006
Słowa kluczowe
Key words
Abstrakt
Abstract	The aim of the article is to present tendencies in the services sector development and its role in the creation of workplaces, capital expenditures and gross added value. The period 1995–2006 is analysed. The main data source was data published by Central Statistical Office. As a result of the conducted analysis the author states that transformation into market economy and Polish accession into European Union causes increase of the service sector as well as its particular sections dynamics. In the analyzed period two sections predominated in the structure of services: trade and repair and real estate activities
Cytowanie	Hybel J. (2008) Tendencje w rozwoju sektora usług w Polsce w latach 2000–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 71: 5-13
HTML	wersja html
Pełny tekst	EIOGZ_2008_n71_s5.pdf

Autor	Grzegorz Spychalski
Tytuł	Działania interwencyjne w rolnictwie i na obszarach wiejskich w Polsce
Title	Intervention Activities in Agriculture and Rural Areas in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper presents intervention mechanisms in Polish agriculture and rural areas in the aspect of institutions and used measures. The rural area is treated in the work as the socioeconomic category with the spatial and functional separation which is supported with special instruments. There is a description of Polish agricultural policy model and its evolution connected with the implementation of Common Agricultural Policy of European Union. Some possible improvements in the policy formula are discussed in the process of coordination and integration of the activities of public institution. The work is finished with diagnostic and application conclusions considering the increase of intervention activities efficiency in the food economy
Cytowanie	Spychalski G. (2008) Działania interwencyjne w rolnictwie i na obszarach wiejskich w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 71: 43-52
HTML	wersja html
Pełny tekst	EIOGZ_2008_n71_s43.pdf

Autor	Agnieszka Deresz, Marian Podstawka
Tytuł	Podatek dochodowy od osób fi zycznych: progresywny czy proporcjonalny?
Title	Income Tax on Individuals: Progressive or Proportionate?
Słowa kluczowe
Key words
Abstrakt
Abstract	The current system of income tax on individuals was created in the period 1991–1994. At that time it was considered to be a modern and coherent system that met economic needs. However, numerous changes arising as a result of budgetary needs meant that the system became unduly complex and unmanageable. The introduction of a single flat rate tax in Poland is very controversial. It has divided opinion, especially that of economists, politicians and society as a whole. Both sides of the argument point out the advantages and disadvantages of applying one tax rate regardless of total income of individuals. The aim of this article is to highlight these issues in economic and social terms as well as discussing how the organization and administration of the tax system can be streamlined. The study consists of an introduction and four parts. In the first one, the main concept of taxes is presented. The second one is devoted to tax justice and the third part to tax refunds which are one of the elements of the tax system. The last part outlines the main problems connected with, and the influence of social inequality on economic growth.
Cytowanie	Deresz A., Podstawka M. (2008) Podatek dochodowy od osób fi zycznych: progresywny czy proporcjonalny?.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 71: 67-83
HTML	wersja html
Pełny tekst	EIOGZ_2008_n71_s67.pdf

Autor	Piotr Adamczyk
Tytuł	Produktywność czynników wytwórczych w przemyśle spożywczym w Polsce
Title	The productivity of factors of production in food industry in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	The article examines the changes in the productivity of factors of production in food industry in the years 1997–2006. The theoretical part of the paper presents the methods of productivity measurement and the most frequently used indexes. The empirical part shows the changes of labour and capital productivity indexes in particular branches of food industry in the studied period. It was stated that when the production in Polish food industry grew, there was a simultaneous increase in labour productivity and decrease in capital productivity. Thus, there was a process of input substitution which resulted in the replacement of the labour by the capital
Cytowanie	Adamczyk P. (2008) Produktywność czynników wytwórczych w przemyśle spożywczym w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 71: 95-106
HTML	wersja html
Pełny tekst	EIOGZ_2008_n71_s95.pdf