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Autor	Rafał Rosiński
Tytuł	Obciążenia fiskalne dochodu uzyskiwanego z działalności rolniczej w Polsce
Title	Fiscal burdens of agricultural income in Poland
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Abstract	The agricultural business in the present fiscal systems often subject to separate rules of taxation. Such distinction present in Polish fiscal system. It with realized analysis of fiscal burdens observe considerable the privilege with agricultural business the fiscal burdens of income in relation to income with economic business. The inclusion to common system of national insurance the agricultural business as well as taxation personal and corporate income tax would can stand one of premises to reduction of total fiscal burdens for whole sector of national economy, and moreover it would contribute to fiscal justice of subjects economic.
Cytowanie	Rosiński R. (2010) Obciążenia fiskalne dochodu uzyskiwanego z działalności rolniczej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 151-159
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Pełny tekst	EIOGZ_2010_n82_s151.pdf

Autor	Joanna Bereżnicka
Tytuł	Kredyt kupiecki – koszty i korzyści w aspekcie wzrostu gospodarstwa
Title	Trade credit – costs and benefi ts in farms’ growth aspect
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Abstract	This paper contains analysis of costs and benefits connected with trade credit granted by farmers, as factors influencing farms’ growth abilities (understood as ability to enlarge both income and cash stocks). The research was carried out in a farm specialising in large-scale milk production. The researcher proposed three possible solutions concerning trade credit. The analysis revealed that trade credit creates costs which have negative influence on the farm income level. However, resigning from this credit was followed by unfavourable effects. On the other hand, using this credit in cash-flows gave considerable benefits. As a result of the research it was concluded that trade credit is an instrument positively affecting economic results of the farm and, consequently, its growth
Cytowanie	Bereżnicka J. (2010) Kredyt kupiecki – koszty i korzyści w aspekcie wzrostu gospodarstwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 161-170
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Pełny tekst	EIOGZ_2010_n82_s161.pdf

Autor	Joanna Żurakowska-Sawa
Tytuł	Sytuacja finansowa przedsiębiorstw przemysłowych według faz cyklu życia
Title	The financial situation of industrial enterprises according to the phases of the life cycle
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Abstract	In this paper presented the financial situation of industrial enterprises according to the phases of the life cycle. The studies included 65 companies listed on the Stock Exchange in Warsaw. The period of research covered the years 2004–2008. All group of companies in 2008. have achieved lowest profitability. With foreign capital to the greatest extent benefited the companies in the growth phase. The companies in the growth phase characterized the highest level of financial liquidity.
Cytowanie	Żurakowska-Sawa J. (2010) Sytuacja finansowa przedsiębiorstw przemysłowych według faz cyklu życia.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 171-181
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Pełny tekst	EIOGZ_2010_n82_s171.pdf

Autor	Justyna Franc-Dąbrowska
Tytuł	Zjawisko wypłat dywidend w przedsiębiorstwach rolniczych i w spółkach giełdowych sektora spożywczego
Title	Payment of dividend in agricultural enterprises and stock companies in food sector
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Abstract	The article discusses payment of dividend in agricultural enterprises and stock companies in food sector. That compared groups of enterprises owned similar features in range of payment of dividend equal, as well as distinct differences took a stand. It regard investigative hypothesis as verified to part ultimately only positively.
Cytowanie	Franc-Dąbrowska J. (2010) Zjawisko wypłat dywidend w przedsiębiorstwach rolniczych i w spółkach giełdowych sektora spożywczego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 193-202
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Pełny tekst	EIOGZ_2010_n82_s193.pdf

Autor	Jan Dworniak
Tytuł	Strategie finansowania spółdzielni mleczarskich
Title	Financial Strategies in dairy cooperatives
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Abstract	The elaboration presents chosen results of conducted research in dairy cooperatives in the 2000–2008 in aspect of efficiency of financial strategies. It evidenced the increased progression of improvements in cooperatives profitability. The strongest influence of these ratios was noticed in dairies which had had the highest equity and shareholders funds. Furthermore in these group noted also weaker relation between these funds and financial liquidity, whereas this financial indicator recorded stability and favorable level comparing to remain groups. The cooperative dairies which noticed higher profits and equity capital, decided to enlarge shareholders funds. It had resulted in secure of further development conducted activity. The application of net profit in cooperatives was useful in effectiveness’ of financial situation assessment
Cytowanie	Dworniak J. (2010) Strategie finansowania spółdzielni mleczarskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 203-213
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Pełny tekst	EIOGZ_2010_n82_s203.pdf

Autor	Serhiy Zabolotnyy
Tytuł	Metodyczne aspekty modelowania struktury majątku obrotowego w koncepcji synchronizacji zarządzania płynnością finansową
Title	Methodical aspects of current assets’ structure modeling according to matching principle in strategy of liquidity
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Abstract	In the article the metod of identification and evaluation of the relations between the seasonality of sales and structure of current assets are viewed on the expample of a manufacturing joint-stock company Wilbo S.A. An approach to the optimalization of the actual strategy of liquidity according to the matching principle is presented. The research indicated the relations between the level of current assets and sales seasonality: sales growth determined the increase of current assets and sales reduction led to decrease of current assets. According to matching principle no relations were determined between the structure and level of the components of current assets and seasonality. An optimalization of current assets’ structure enabled reduction of inventory level and increase of accounts receivable in the periods of sales’ maximization along with the maximization of cash in periods of sales’ decrease.
Cytowanie	Zabolotnyy S. (2010) Metodyczne aspekty modelowania struktury majątku obrotowego w koncepcji synchronizacji zarządzania płynnością finansową.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 215-227
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Pełny tekst	EIOGZ_2010_n82_s215.pdf

Autor	Wioletta Turowska
Tytuł	Ewidencja, rozliczanie i skutki rozrachunków przedsiębiorstw rolniczych z tytułu podatku VAT
Title	The register, accounting and effects of the score-settling of farming enterprises on account of the value added tax
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Abstract	Determining principles of the register and accounting for the value added tax is a purpose of the study and showing effects of the adopted solution with reference to the farming enterprise. The farmer has an opportunity of choice about the flat-rate scheme or broad principles of accounting for the VAT. Farmers don’t have such a law obliged to the bookkeeping. Record duties are also involving determined choice.
Cytowanie	Turowska W. (2010) Ewidencja, rozliczanie i skutki rozrachunków przedsiębiorstw rolniczych z tytułu podatku VAT.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 229-238
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Pełny tekst	EIOGZ_2010_n82_s229.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 Strzelecka
Tytuł	Zmiany w strukturze nadwyżek finansowych rolników indywidualnych w Polsce lokowanych w bankach w latach 2000–2010
Title	Changes in the structure of financial surpluses of farmers in Poland invested in banks in the years 2000–2010
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Abstract	The main aim of the article was determination of changes in structure of savings deposits of farmers in Poland in the years 2000–2010. The key sources of information were statistical data of The National Bank of Poland. To achieve the target the literature search was carried out as well as basic statistical tools were used to present and evaluate the collected data.
Cytowanie	Strzelecka A. (2010) Zmiany w strukturze nadwyżek finansowych rolników indywidualnych w Polsce lokowanych w bankach w latach 2000–2010.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 257-265
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Pełny tekst	EIOGZ_2010_n82_s257.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	Ewa Stawicka
Tytuł	Teoria a praktyka wobec koncepcji społecznej odpowiedzialności w biznesie
Title	Theory and practice to social responsibility in business
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Abstract	The knowledge about the concept of Corporate Social Responsibility (CSR) grows in importance, particularly due to technological progress and the necessity of the required co-operation of different group of economic subjects in a more and more complicated global economic system. Interest in the idea grows permanently, because all people should be conscious, that balancing economic growth, social life and ecological environmental protection is not only possible, but it is a duty common to all of them. The application of CSR positively affects the competitiveness of enterprises. It allows them to improve products, boosts satisfaction and loyalty of clients. All the above mentioned, lead to increases in sales and strengthen the company’s competitive position on the market
Cytowanie	Stawicka E. (2010) Teoria a praktyka wobec koncepcji społecznej odpowiedzialności w biznesie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 5-15
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Pełny tekst	EIOGZ_2010_n83_s5.pdf

Autor	Irena Łącka
Tytuł	Polska polityka innowacyjna w świetle zasad good governance
Title	Polish innovation policy in the light of the good governance standards
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Abstract	The article is an attempt at the evaluation of Polish innovation policy in the context of fulfilling the requirements of good governance. At the beginning I discusses the concept and rules of good governance. The next part of the description presents the evolution of Polish innovative policy in the recent twenty years. The authoress is trying to evaluate, if the realized innovation policy is consistent with the good governance standards.
Cytowanie	Łącka I. (2010) Polska polityka innowacyjna w świetle zasad good governance.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 17-29
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Pełny tekst	EIOGZ_2010_n83_s17.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	Nina Drejerska
Tytuł	Good governance w polskiej polityce regionalnej
Title	Good governance in the Polish regional policy
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Abstract	The aim of the paper is to present the current dilemmas of regional policy in Poland (the model of equalization vs. the model based on competitiveness and cohesion) in a context of the good governance rule. Realization of this aim was possible through a review of literature and documents connected with regional policy as well as issues of good governance. There were presented examples of good practices in implementation of rules of good governance in the phase of programming of the Polish regional policy on the base of works on and content of the National Strategy of Regional Development 2010–2020: Regions, Towns, Rural areas. However, presentation of such examples does not allow the confirmation of implementation of the good governance rule in the Polish regional policy because of continuous and permanent character of the rule and necessity of assessment of its implementation in the phases of realization and evaluation of the Strategy
Cytowanie	Drejerska N. (2010) Good governance w polskiej polityce regionalnej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 45-54
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Pełny tekst	EIOGZ_2010_n83_s45.pdf

Autor	Andrzej Czyżewski, Piotr Kułyk
Tytuł	Polityka fiskalna i monetarna w krajach triady ekonomicznej i w Polsce w długim okresie (1990–2008)
Title	The fiscal and monetary policy in countries of the economic triad and in Poland in the long period (1990–2009)
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Abstract	The process of globalization in recent years has created a new opportunity and necessity to review economic policy. This is due to a combination of factors including external pressures, the revised strategy of other states and regional trade agreements. Some of the policies of the last two decades of the twentieth century required redefinition to enhance effectiveness, and their applied solutions encountered more and more difficulties specifically due to internal and external dysfunctionality. In the article we paid attention on the changes of the option in the fiscal and monetary policy with the utilization of the pendulum model to their evaluation and also conversions in the level of the real effective exchange rate. We also presented the relationship between exchange rate and option in economics policy. The investigative period embraced years 1990–2009. Analysis that has been conducted allows us to distinguish regularities happening in the process of their adaptation to an external conditions and also has pointed to a few conclusions on solutions applied in Poland.
Cytowanie	Czyżewski A., Kułyk P. (2010) Polityka fiskalna i monetarna w krajach triady ekonomicznej i w Polsce w długim okresie (1990–2008).Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 55-70
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Pełny tekst	EIOGZ_2010_n83_s55.pdf

Autor	Adam Pawlewicz, Katarzyna Pawlewicz
Tytuł	Rola partycypacji społecznej na rzecz zrównoważonego rozwoju obszarów wiejskich
Title	The role of social participation for sustainable rural development
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Abstract	This is to ensure sustainable development in the area belonging to the task of public administration and individual citizens. For this reason, local authorities should encourage and enable active public participation in the settlement of matters important to them. This allows for social participation, which is an active, conscious and creative participation of citizens in deciding on matters related to the development of their residence. Such participation is a source of many benefits for the authorities and residents. This allows the development of relevant and socially acceptable decisions, thus reducing the risk of local social conflicts. The article presents theoretical aspects of social participation for rural development.
Cytowanie	Pawlewicz A., Pawlewicz K. (2010) Rola partycypacji społecznej na rzecz zrównoważonego rozwoju obszarów wiejskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 71-80
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Pełny tekst	EIOGZ_2010_n83_s71.pdf

Autor	Aldona Zawojska
Tytuł	Spekulacja jako forma aktywności ekonomicznej – aspekty moralne i etyczne
Title	Speculation as a form of economic activity, moral and ethical issues
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Abstract	The paper examines strands related to speculation. Some of the common criticisms and benefits of speculation were discussed. Additionally, distinction between investments, speculation and gambling were drawn. For centuries, speculation has been criticized and found “morally questionable” since speculators neither produce things, nor improve them for sale, however they profit by losses of others. Legitimate speculation helps risk transfer, provides market liquidity and contributes to price uncovering, while manipulative speculation can exacerbate harmful price bubbles.
Cytowanie	Zawojska A. (2010) Spekulacja jako forma aktywności ekonomicznej – aspekty moralne i etyczne.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 81-93
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Pełny tekst	EIOGZ_2010_n83_s81.pdf

Autor	Marcin Ratajczak, Jan Wołoszyn
Tytuł	Społeczna odpowiedzialność przedsiębiorstw wobec oczekiwań interesariuszy
Title	Corporate Social Responsibility towards the expectations of stakeholders
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Abstract	The aim of this paper is to show how the responsibility lies with the company in fulfilling a social mission, what stakeholders expect, and how companies come up to these expectations. Expectations of stakeholders to companies were illustrated by the results of surveys conducted on a group of Polish and German respondents, in such areas as: workplace, environment, market and society. The results show some similarities but also differences in the feelings of respondents about the ethical behavior of Polish and German companies. The analysis conducted shows that the modern company can not shirk its social responsibility, and its activities should be based on the organizational culture that integrates all stakeholders around common goals.
Cytowanie	Ratajczak M., Wołoszyn J. (2010) Społeczna odpowiedzialność przedsiębiorstw wobec oczekiwań interesariuszy.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 95-102
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Pełny tekst	EIOGZ_2010_n83_s95.pdf

Autor	Aleksandra Lubańska
Tytuł	Społeczna odpowiedzialność biznesu w sieciach hipermarketów w Polsce
Title	Corporate Social Responsibility in hypermarkets chains in Poland
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Abstract	The paper presents idea of the Corporate Social Resposibility (CSR) which has been implemented in Polish hypermarkets. The first part of the article explains the CSR concept. Then hypermarmets chains in Poland are characterized. Finally, the main, third part of the paper, concerns the concept of Corporate Social Responsibility applied in hypermarkets chains. The study reveals actions of CSR in hypermarkets including human capital, social capital, material and environmental responsibility
Cytowanie	Lubańska A. (2010) Społeczna odpowiedzialność biznesu w sieciach hipermarketów w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 83: 103-113
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Pełny tekst	EIOGZ_2010_n83_s103.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