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Autor	Andrzej Sobczyk
Tytuł	Rozwój lokalny – wybrane problemy finansowania
Title	Local development – specific problems in financing
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Abstract	The article suggests theoretical situations about local development and the resources of financing. Based on the borough of Jarocin actual figures it reflects the importance of analyzing how a number of tax payers and their tax revenue relate to financing local development
Cytowanie	Sobczyk A. (2010) Rozwój lokalny – wybrane problemy finansowania.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 125-136
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Pełny tekst	EIOGZ_2010_n81_s125.pdf

Autor	Bożena Sowa
Tytuł	Analiza struktury budżetu jednostek samorządu terytorialnego ze szczególnym uwzględnieniem dochodów własnych na przykładzie gminy Biłgoraj
Title	An analysis of the local self-government budget structure with the particular emphasis on own income (for instance of Biłgoraj community)
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Abstract	The local self-government unit’ s budget is an annual plan of incomes and expenses as well as revenues and expenditures of this unit. It is passed in the form of a budget resolution on a budget year, and provides the basis of the financial management. The budget incomes of the local self-government are public founds irreclaimable levying from a business entity and a natural person by the self-government unit, as well as the founds received form the State Budget i.e. subsidies and grants, which may be earmarked as the public expenses and expenditures. The purpose of this article is to analyze the structure and the growth of Biłgoraj community’s own revenues for years 2006–2008, with the particular emphasis on the revenues from the local taxes and charges.
Cytowanie	Sowa B. (2010) Analiza struktury budżetu jednostek samorządu terytorialnego ze szczególnym uwzględnieniem dochodów własnych na przykładzie gminy Biłgoraj.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 147-156
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Pełny tekst	EIOGZ_2010_n81_s147.pdf

Autor	Agnieszka Ginter
Tytuł	Analiza porównawcza dochodów w powiatach podregionu ostrołęcko-siedleckiego
Title	Comparative analysis of revenue in the districts of ostrołęcko-siedlecki subregion
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Abstract	The paper aims to analyze the revenues of ten districts of ostrołęckosiedlecki subregions located in in the Mazovia voivodship in the period of two years, means 2006 and 2007. The paper presents the total revenue structure of the ostrołęcko-siedlecki subregion, such as the revenue structure in ten districts of this subregion. The paper shows the sources of revenue in chosen subregion as well as in the disrticts
Cytowanie	Ginter A. (2010) Analiza porównawcza dochodów w powiatach podregionu ostrołęcko-siedleckiego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 157-165
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Pełny tekst	EIOGZ_2010_n81_s157.pdf

Autor	Barbara Kusto
Tytuł	Sytuacja finansowa gmin o zróżnicowanym poziomie kapitału ludzkiego władz samorządowych
Title	Financial situation of municipalities with diverse levels of human capital In local governments
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Abstract	The aim of this study is to present financial situation of municipalities characterized by a varied level of human capital. All municipalities of the Świętokrzyskie Province (101), excluding the City of Kielce with county rights, were subject to analysis that covered the period 2006–2008. Empirical data was sourced from the Regional Chamber of Accounts and interviews with municipal management personnel (chief municipal officers and mayors). This study attempts at presenting a new methodology of measurement of human capital and showing its relation with the financial situation of municipalities. It was determined that there was a clear correlation between the level of human capital of self-government authorities and the level of own revenues of municipalities and the share of own revenues in total revenues. In municipalities with a higher level of human capital, self-government authorities could better manage budget deficit
Cytowanie	Kusto B. (2010) Sytuacja finansowa gmin o zróżnicowanym poziomie kapitału ludzkiego władz samorządowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 167-176
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Pełny tekst	EIOGZ_2010_n81_s167.pdf

Autor	Dorota Hałaburda
Tytuł	Zewnętrzne źródła finansowania rozwoju przez samorząd województwa
Title	A outside sources of financing for development by regional self-governments
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Abstract	The paper presents the principles of financing development of regions. Regional authorities are facing the problem of insufficient current incomes, owing to which they seek new sources of financing, i.e. credits, loans and municipal bonds. Indebtedness of regional governments has systematically increased. In Poland, EU structural funds are becoming a very important factor contributing to regional development policy.
Cytowanie	Hałaburda D. (2010) Zewnętrzne źródła finansowania rozwoju przez samorząd województwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 187-199
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Pełny tekst	EIOGZ_2010_n81_s187.pdf

Autor	Aleksandra Pisarska, Mirosław Wasilewski
Tytuł	Dotacja budżetowa jako podstawowe źródło finansowania działalności uczelni publicznych w Polsce
Title	State budget subsidy as the primary source of financing operations of state-owned institutions of higher education in Poland
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Abstract	This study aims at the determination of sources of financing of operations of state-owned institutions of higher education in Poland. The source of empirical data was an announcement of the Minister for Science and Higher Education for years 2005 – concerning a list of institutions of higher education that received subsidies to the extent provided by relevant statutory regulations. The study offers a detailed analysis of legal regulations applicable to institutions of higher educations that govern their operations in all areas and provide a systematic review of sources of financing operations of institutions of higher education in Poland. A dominant source of financing operations of institutions of higher education is the state budget subsidy. That is why authorities of institutions of higher education make efforts in order to meet criteria that will result in the achievement of parameters that contribute to an increase in subsidy amounts in specific years. For all groups of institutions of higher education, an increase in subsidy amounts in the period under analysis (2005–2008) was determined. Institutions of higher education in the first group (universities) and fifth group (polytechnics) were in receipt of the largest subsidies. It reflects preferences in the relevant area in respect of entities that are most effective in terms of education and scientific research.
Cytowanie	Pisarska A., Wasilewski M. (2010) Dotacja budżetowa jako podstawowe źródło finansowania działalności uczelni publicznych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 201-214
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Pełny tekst	EIOGZ_2010_n81_s201.pdf

Autor	Magdalena Hodun
Tytuł	Rentowność przedsiębiorstw przemysłowych w zależności od strategii zarządzania kapitałem obrotowym netto
Title	Industrial companies` profi tability depending on strategies of working capital management
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Abstract	In this paper I investigate the relationship between working capital management strategies, and industrial companies` profitability. Among the branches under consideration are food, metal and machine-engineering. I used sample of 36 companies listed in the Polish Stock Exchange for the period of 2004–2008. The empirical findings show a relationship between working capital management strategies, and companies` profitability. A conservative and moderate conservative strategies in the scope usually allowed to gain the highest level of effectiveness. A aggressive strategy usually allowed to gain the least level of effectiveness. Metal branch was characterized by the highest profitability.
Cytowanie	Hodun M. (2010) Rentowność przedsiębiorstw przemysłowych w zależności od strategii zarządzania kapitałem obrotowym netto.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 215-230
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Pełny tekst	EIOGZ_2010_n81_s215.pdf

Autor	Barbara Gołębiewska
Tytuł	Struktura majątkowa i finansowanie działalności w gospodarstwach rolniczych o zróżnicowanych powiązaniach z otoczeniem
Title	The evaluation of assets’ and capital structure diversifi cation in family farms depending on the level of their correlation with the environment
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Abstract	The paper presents an evaluation of assets’ and capital structure diversification in family farms depending on the level of their correlation with the environment. It is stated, that the assets’ structure of the farms under research changed together with the changes in their correlation with the environment. Farms with the strongest contacts with the environment were characterized by the higher ratio of fixed assets than the units with the lower index of correlation. In the external sources of finance of the farms medium and long-term liabilities prevailed. In farms with the strongest correlation with the environment the most rapid growth of short-term liabilities occurred, more than 100% during four years. In these farms the lower ratio of owned capital to fixed assets was noted. The ratio of short-term capital to current assets was higher. In general the low level of use of external sources of finance in farms was determined.
Cytowanie	Gołębiewska B. (2010) Struktura majątkowa i finansowanie działalności w gospodarstwach rolniczych o zróżnicowanych powiązaniach z otoczeniem.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 241-250
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Pełny tekst	EIOGZ_2010_n81_s241.pdf

Autor	Sławomir Juszczyk, Maria Tymińska
Tytuł	Optymalizacja organizacji transportu w systemie dystrybucji przedsiębiorstwa
Title	Optimization of transport organization in distribution system of company
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Abstract	The paper deals with reflections on the optimal organization of transportation services for the tasks involved in the distribution business of light industry. Authors present a model to use solutions to improve the flow of streams of goods from the supplier to customers while increasing economic efficiency in the distribution of finished products. The article presents the possibility of using selected decision-making tools to support a rational choice of the variant of action, while stressing the benefits the tools offer in the practice of company.
Cytowanie	Juszczyk S., Tymińska M. (2010) Optymalizacja organizacji transportu w systemie dystrybucji przedsiębiorstwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 251-259
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Pełny tekst	EIOGZ_2010_n81_s251.pdf

Autor	Joanna Paliszkiewicz
Tytuł	Zaufanie a wyniki działalności przedsiębiorstw – przegląd literatury
Title	Trust and performance – literature review
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Abstract	The purpose of the article was to determine the role of trust in modern economy and making analysis of studies connected with trust and performance. The analysis shows that trust in organizations is very important because: it reduces transaction costs affect the competitiveness and promote knowledge sharing between members of groups which facilitates collaboration and improves productivity.
Cytowanie	Paliszkiewicz J. (2010) Zaufanie a wyniki działalności przedsiębiorstw – przegląd literatury.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 5-16
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Pełny tekst	EIOGZ_2010_n82_s5.pdf

Autor	Joanna Kisielińska, Adam Waszkowski
Tytuł	Polskie modele do prognozowania bankructwa przedsiębiorstw i ich weryfikacja
Title	Polish models to predict bankruptcy and its verifi cation
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Abstract	The paper presents 17 models of developed corporate bankruptcy prediction for the Polish economy. These were the model of Hołda [2001], Gajdka and Stos [2003], two models of Prusak [2005], seven models of Mączyńska and Zawadzki [2006], Wierzba [2000], Harmol, Czajka and Piechocki [2004] and four models of Gruszczyński [2003]. The effectiveness of models was verifi ed for the 8 companies that went bankrupt during the period 2003–2008 and 8 firms in good financial condition. Studies have shown that the quality of the resulting classification was satisfactory only for six models. In the remaining cases there was too low proportion of correct identification, or too strong asymmetry in the diagnosis classes. If, however, were considered to indicate all the analyzed models, it turned out that 14 companies recognized correctly most of them. Individual companies correctly classified from 65 to 100% of the models. Research has shown that poor performance gave the classification model using a small number of financial indicators.
Cytowanie	Kisielińska J., Waszkowski A. (2010) Polskie modele do prognozowania bankructwa przedsiębiorstw i ich weryfikacja.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 17-31
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Pełny tekst	EIOGZ_2010_n82_s17.pdf

Autor	Katarzyna Boratyńska
Tytuł	Poziom obciążeń podatkowych a zagrożenie bankructwem przedsiębiorstw piwowarskich
Title	The level of fiscal burden and threat of brewery enterprises bankruptcy
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Abstract	In this article the level of fiscal burden in terms of threat of brewery enterprises bankruptcy was discussed. On the basis on chairmen of enterprises opinions the Author stated that too high fiscal duties (e.g. excise tax) are significant factor limited breweries development. Tax government policy has tremendous importance for the beer industry representatives. On the one hand, excessive fiscal impact could decreasing tax revenues, on the other hand, it can lead to production and sales effectiveness reduction, and therefore threat of enterprises bankruptcy.
Cytowanie	Boratyńska K. (2010) Poziom obciążeń podatkowych a zagrożenie bankructwem przedsiębiorstw piwowarskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 33-45
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Pełny tekst	EIOGZ_2010_n82_s33.pdf

Autor	Jarosław Poteraj
Tytuł	Źródła finansowania powszechnych towarzystw emerytalnych
Title	Sources of financing of public pension societies
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Abstract	Author accomplishes an analyse of the sources of financing of 14 public pension societies (PPSs) in Poland in the years 1999–2009 using the basic statistical tools. The inquiry indicates the own funds as the basic sources of financing of PPSs, which have been financed in last years by about 90% of assets. An average value of own funds in 2009 overdrew the level of 230 mln PLN and existing from 2000 soaring dynamic of this value indicates indirectly on great profitability of all sector. In the dynamic perspective it is also mentioned the progressive standardization in area of sources of financing in inquired population. The most common value of own funds kept in the bracket 0–50 mln PLN and the value of liabilities in the bracket of 0–20 mln PLN.
Cytowanie	Poteraj J. (2010) Źródła finansowania powszechnych towarzystw emerytalnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 47-59
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Pełny tekst	EIOGZ_2010_n82_s47.pdf

Autor	Leszek Borowiec
Tytuł	Informatycznie wspomaganie rachunkowości budżetowej i zarządzania finansami jednostek oświatowych sektora publicznego
Title	Computer support of budgetary and fi nancial accounting management of public sector educational institutions
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Abstract	The company’s information system, has a special impact because of both, their qualities and cognitive flexibility to include the object of measurement and observation. Development of accounting associated with the need to assist management procedures. The purpose of this study was to show information budgetary accounting role by presenting software supporting of accounting and financial management of public sector enterprises using in the District Office of Education Finances Warszawa Śródmieście to support and service educational units. There was made the analysis utility and scope of the use of Vulcan software, which specializes in providing applications for accounting services public sector educational institutions.
Cytowanie	Borowiec L. (2010) Informatycznie wspomaganie rachunkowości budżetowej i zarządzania finansami jednostek oświatowych sektora publicznego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 61-73
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Pełny tekst	EIOGZ_2010_n82_s61.pdf

Autor	Sławomir Juszczyk, Michał Tymiński
Tytuł	Dwukryterialna koncepcja budowy portfela inwestycyjnego metodą programowania dynamicznego
Title	Bicriterion concept of building an investment portfolio by dynamic programming methods
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Abstract	This paper presents a new concept of portfolio optimization shares in the capital market. The main purpose this concept is bicriterion function – which maximized financial revenue and minimized the risk of the investment portfolio. The presented optimization algorithm uses elements of reliability theory and the method of dynamic programming. From an investor point of view it is important to assess the possibility of achieving the desired level of income maximum and minimizing risk. The proposed concept of the investment portfolio to such an assessment
Cytowanie	Juszczyk S., Tymiński M. (2010) Dwukryterialna koncepcja budowy portfela inwestycyjnego metodą programowania dynamicznego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 75-89
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Pełny tekst	EIOGZ_2010_n82_s75.pdf

Autor	Sebastian Tomczak
Tytuł	Wpływ kryzysu gospodarczego na kondycję finansową spółek z sektora transportu publicznego
Title	The influence of economic crisis on the public transportation sector’s financial situation
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Abstract	What becomes a very considerable factor in the present period of raging global economic crisis is the risk, especially the one closely related to decisionmaking of various kinds. That risk of assessment as banks or simply by single investors is a case in point. Banks, in order to lessen the risk of not paying off a would-be-granted loan, increase their demands. The aforementioned decisionmaking as such entails the risk. Being in need of such assessment in terms of company’s capacity to continue to operate, different institutions as well as individuals being interested in investing in enterprises employ diverse models that allow of probability estimation of business failure. A series of such methods is referred to as integrated financial analysis of a company (integrated corporate financial analysis). This paper presents five methods of discrimination analysis, applied to assessment of financial situation of the MZK S.A. company in the period of time from 2004 to 2009. the models which deserve special mention are the ones of Polish authorship, along with the two by Altman
Cytowanie	Tomczak S. (2010) Wpływ kryzysu gospodarczego na kondycję finansową spółek z sektora transportu publicznego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 91-101
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Pełny tekst	EIOGZ_2010_n82_s91.pdf

Autor	Agnieszka Bezat, Anna Wasilewska, Mirosław Wasilewski
Tytuł	Innowacyjność przedsiębiorstw przetwórstwa rolno-spożywczego:stan wiedzy i kierunki dalszych badań
Title	Innovation for permanent changes of the food-processing industry – dokumentation study and perspectives
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Abstract	The aim of this papers is to assess the importance of innovation for permanent changes of the food-processing industry. The authors note that innovations determine the dynamic and directions of firm development and they are the factor of domestic and international competitiveness. Furthermore, the innovativeness leads to the increase of firm effi ciency and synergy between particular elements of the organization. Finally, the innovations shape the tastes and inclinations of consumers.The above evaluation was made on the basis of existing research outcomes for the firm innovativeness. In consequence, the authors also defined the list of potential research areas, which should be investigated in respect of changeability of the firm activity environment and consumer preferences. For this reason the authors have made the documentation study of publications, which were focused on innovativeness, modernization and economic situation of foodprocessing industry
Cytowanie	Bezat A., Wasilewska A., Wasilewski M. (2010) Innowacyjność przedsiębiorstw przetwórstwa rolno-spożywczego:stan wiedzy i kierunki dalszych badań.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 103-114
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Pełny tekst	EIOGZ_2010_n82_s103.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	Magdalena Hodun
Tytuł	Strategie gospodarowania kapitałem obrotowym netto a sytuacja finansowa przedsiębiorstw przemysłowych
Title	Working capital management strategies and financial situation of industrial companies
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Abstract	In this paper investigate the relationship between working capital management strategies, and financial situation of industrial companies. Autor used sample of 65 companies listed in the Polish Stock Exchange for the period of 2004–2008. The empirical findings show a relationship between working capital management strategies, and profitability and financial liquidity. A moderate strategy in the scope usually allowed to gain the highest level of effectiveness. Opposite approaches to working capital management usually do not ensure the optimal level of profitability and financial liquidity
Cytowanie	Hodun M. (2010) Strategie gospodarowania kapitałem obrotowym netto a sytuacja finansowa przedsiębiorstw przemysłowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 139-150
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Pełny tekst	EIOGZ_2010_n82_s139.pdf