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Autor	Antoni Kożuch
Tytuł	Zmiany w zarządzaniu finansami lokalnymi
Title	CHANGES IN MANAGEMENT OF LOCAL FINANCES
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Abstract	The aim of this paper is to make an attempt to evaluate a financial system of a commune and on this base to describe directions of changing a financial system of a commune with particular attention paid to processes of budgetary management rationalisation. Finance management is understood as a decision process devoted to creation good conditions for functioning and development of selfgovernment territorial units. It covers the development of quantity and structure of budget incomes and expenditures in connection with current and investment activities. A financial system of a commune is built on a rule of the division selfgovernment goals into objectives based on self-financing and on objectives based on principle of financial autonomy. Existing shortage of financial resources requires rational process of their use
Cytowanie	Kożuch A. (2008) Zmiany w zarządzaniu finansami lokalnymi.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 121-132
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Pełny tekst	EIOGZ_2008_n65_s121.pdf

Autor	Emil Rudowicz
Tytuł	Budżet zadaniowy – reorientacja z wydatkowania na zarządzanie finansami publicznymi
Title	TASK BUDGET – REORIENTATION FROM EXPENDITURES TO MANAGEMENT OF PUBLIC FINANCES
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Abstract	The paper presents the methodology of drawing up a task budget and contains practical insights in the first stage of task budget implementation in Poland. After the process of changes that took place during last two decades in Poland, one can argue that the ordinary administration of the State is not efficient. What is more, taking into account single, highly competitive market of the EU, the administration is not sufficient enough to live up to dynamically changing economic challenges. Nowadays, the key element of the management of national economy are the knowledge and better quality of management. The task budget is a new quality of management. Its main aim is to improve the efficiency of implemented state tasks as well as the allocation of resources
Cytowanie	Rudowicz E. (2008) Budżet zadaniowy – reorientacja z wydatkowania na zarządzanie finansami publicznymi.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 133-143
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Pełny tekst	EIOGZ_2008_n65_s133.pdf

Autor	Anna Majchrzak
Tytuł	Klasyfikacja powiatów według sytuacji finansowej w województwie wielkopolskim
Title	CLASIFICATION OF DISTRICTS OF WIELKOPOLSKA VOIVODSHIP BASED ON THEIR FINANCIAL CONDITION
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Abstract	The paper aims to present analysis of financial situation of districts of Wielkopolska voivodship. The analysis are based on selected indexes describing their financial situation. A typology if districts was conducted using Ward’s method. Three clusters were distinguished. The first one includes areas in the contiguity of cities Kalisz, Konin, Leszno, Poznań and districts: jarociński and szamotulski. The results show that these units had have the best fi nancial situation due to high values of financial independence indexes, high own income per capita and high rate of investment expenditures. The situation was different in the second cluster which includes districts: pleszewski, rawicki, ostrzeszowski, międzychodzki and czarnkowsko-trzcianecki. These units had have the lowest values of financial independence indexes, the lowest level of liabilities connected with very low percentage of investment expenditures. Majority of Wielkopolska districts were classified in the third cluster characterised by high financial independence of the second level and the lowest own income per capita
Cytowanie	Majchrzak A. (2008) Klasyfikacja powiatów według sytuacji finansowej w województwie wielkopolskim.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 145-154
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Pełny tekst	EIOGZ_2008_n65_s145.pdf

Autor	Andrzej Sobczyk
Tytuł	Zarządzanie informacją ekonomiczno-finansową w gminie jako narzędzie rozwoju lokalnego
Title	MANAGEMENT OF ECONOMIC AND FINANCIAL INFORMATION IN A COMMUNITY AS A TOOL OF LOCAL DEVELOPMENT
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Abstract	The awareness of the state of phenomena accompanying the economy is advantageous and creates the possibility to analyze their course and trends of development. This, in turn, provides opportunity to anticipate possible problems and search for solutions. Today, it is more frequent that a local government initializes economical events. The collection and further elaboration of relatively appropriate data allowing for professional analysis is, in this situation, the necessary condition for the active participation of local governments in the economic life. High sensitivity of the economy to variable factors and phenomena requires constant observation of its parameters. It is also necessary to monitor the widest spectrum of above factors considering both their variability in time and their relation to unexpected events.
Cytowanie	Sobczyk A. (2008) Zarządzanie informacją ekonomiczno-finansową w gminie jako narzędzie rozwoju lokalnego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 155-165
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Pełny tekst	EIOGZ_2008_n65_s155.pdf

Autor	Anna Świrska
Tytuł	Subwencje jako źródło dochodów gminy
Title	SUBVENTIONS AS A SOURCE OF COMMUNITY’S INCOMES
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Abstract	General subvention granted in Poland constitutes one of basic sources of incomes for local districts authorities – communities. In some cases it becomes the major income allotted for completion of local tasks. The general subvention in Poland consists of three elements, which are: compensation subvention, education subvention and balance subvention. These are regulated by the different regulations, i.e. Local District Authorities Income Act from 13th November 2003 and ordinances of the Minister of Finance. The major aim of the subvention is to supplement local own incomes, particularly when these incomes are not sufficient to carry out local authorities’ projects. However there appear some nuances which cast doubt on subvention’s effectiveness.
Cytowanie	Świrska A. (2008) Subwencje jako źródło dochodów gminy.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 167-180
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Pełny tekst	EIOGZ_2008_n65_s167.pdf

Autor	Agnieszka Ginter
Tytuł	Zróżnicowanie struktury dochodów gmin podregionu ostrołęcko-siedleckiego
Title	DIFFERENTIATION OF REVENUE STRUCTURE OF OSTROŁĘCKO-SIEDLECKI SUBREGION’S COMMUNES
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Abstract	The paper aims to analyze the revenues of three types of communes (i.e. urban, urban – rural and rural) located in the ostrołęcko-siedlecki subregion of Mazovia voivodship. The paper presents the total revenue structure of those communes, the main sources of revenue as well as own revenue structure and its sources in chosen communes
Cytowanie	Ginter A. (2008) Zróżnicowanie struktury dochodów gmin podregionu ostrołęcko-siedleckiego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 181-187
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Pełny tekst	EIOGZ_2008_n65_s181.pdf

Autor	Anna Kobiałka
Tytuł	Sytuacja dochodowa gmin województwa lubelskiego w latach 1999–2005
Title	INCOME SITUATION OF COMMUNES FROM LUBLIN REGION IN 1999–2005
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Abstract	The paper aims to analyze the income situation of communes from Lublin region. The analysis have been made for the period 1999–2005. Special attention is paid to present the situation of rural communes with comparison to other types of communes from the region. The analysis show that rural communes are in majority in Lublin region. Their both economic and financial situation are far worse than other types of communes. Accordingly they have greater financial needs in order to fulfill tasks aiming to improve living conditions of their inhabitants
Cytowanie	Kobiałka A. (2008) Sytuacja dochodowa gmin województwa lubelskiego w latach 1999–2005.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 189-200
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Pełny tekst	EIOGZ_2008_n65_s189.pdf

Autor	Aleksandra Płonka, Tomasz Wojewodzic
Tytuł	Polityka gmin województwa małopolskiego w zakresie podatku od nieruchomości
Title	THE REAL ESTATE TAX POLICY OF COMMUNES FROM MAŁOPOLSKA REGION
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Abstract	While executing their responsibilities, local governments aim at satisfying broadly understood needs of the local communities so as to ensure them the best living conditions within the available financial resources. One of the instruments of such a policy is the right to set real estate tax rates. The purpose of the study is to show the tendencies in the tax policy of the Małopolska Region. The analysis comprises resolutions of all 182 municipalities in the 2003 and 2006. On the basis of the executed studies, it has been concluded that most municipalities applied tax regulations with rates set at 70–90% of rates proposed in the resolutions of the Minister of Finance. Thus resigning from a part of revenues due to them. The observation of the applied solutions points to the evolution of the tax policy of municipalities in the area of greater variation of the rates than envisaged by the law on taxes and local charges. This indirectly testifies the fact that municipalities perceive the opportunities to impact the local development by using available tax instruments
Cytowanie	Płonka A., Wojewodzic T. (2008) Polityka gmin województwa małopolskiego w zakresie podatku od nieruchomości.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 201-209
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Pełny tekst	EIOGZ_2008_n65_s201.pdf

Autor	Tomasz Wojewodzic
Tytuł	Strategie dostosowawcze gospodarstw ograniczających produkcję rolniczą
Title	ADJUSTMENT STRATEGIES OF AGRICULTURAL FARMS THAT LIMIT THE PRODUCTION
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Abstract	The paper aims to present the theoretical discussion on the changes that are taking place in Polish agricultural farms which limit the production. The discussion is extended an attempt to find reasons of economic collapses of farms in Polish areas of Carpathian mountains
Cytowanie	Wojewodzic T. (2008) Strategie dostosowawcze gospodarstw ograniczających produkcję rolniczą.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 57-66
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Pełny tekst	EIOGZ_2008_n67_s57.pdf

Autor	Jarosław Mikołajczyk, Tomasz Wojewodzic
Tytuł	Kluczowe czynniki dekapitalizacji majątku gospodarstw upadających południowej Polski
Title	Key factors of property decapitalization in economically declining agricultural holdings in southern Poland
Słowa kluczowe	dekapitalizacja, gospodarstwo rolne, upadłość
Key words	agricultural holdings, decapitalization, bankcruptcy
Abstrakt	W opracowaniu podjęto próbę wskazania zależności pomiędzy wybranymi czynnikami wynikającymi z wewnętrznej sytuacji gospodarstw a częstotliwością podejmowania przez kierujących tymi gospodarstwami decyzji o pozbyciu się składników majątku. Czynnikami tymi były wielkość obszarowa gospodarstw, poziom produkcji towarowej, wiek i wykształcenie kierujących gospodarstwami.
Abstract	The article attempts to identify relationships between selected factors resulting from the internal situation of farms and frequency with which farm managers make decisions to get rid of property components. These factors included farm acreage, level of production sold, age and education of farm managers
Cytowanie	Mikołajczyk J., Wojewodzic T. (2008) Kluczowe czynniki dekapitalizacji majątku gospodarstw upadających południowej Polski.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 5(20), z. : 66-75
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Pełny tekst	PRS_2008_T5(20)_n_s66.pdf

Autor	Tomasz Wojewodzic
Tytuł	Perspektywy gospodarstw suplementarnych Pogórza Zachodniobeskidzkiego i Beskidów Zachodnich
Title	Perspectives for supplementary farms in the West Beskid Upland and Western Beskidy Mountains
Słowa kluczowe	upadek ekonomiczny, gospodarstwa rolne, gospodarstwa suplementarne
Key words	economic decline, agricultural farms, supplementary farms
Abstrakt	W pracy podjęto zagadnienia dotyczące upadku ekonomicznego gospodarstw na obszarach górskich i podgórskich. Głównym celem opracowania było przedstawienie opinii użytkowników gospodarstw ograniczających produkcję na temat planowanego sposobu wykorzystania posiadanych zasobów ziemi i wpływu procesu integracji europejskiej na sytuację gospodarstwa. W wyniku przeprowadzonych analiz można stwierdził bardzo duże zaawansowanie procesów upadku ekonomicznego w badanych gospodarstwach. Ponad połowa z nich w perspektywie kilkunastu lat utraci najprawdopodobniej charakter rolniczy, a pozostałe przyjmą lub utrwalą charakter gospodarstw suplementarnych, z których dochody stanowić będą jedynie dodatkową i to na ogół niewielką część dochodów rodziny. Zdania respondentów na temat wpływu integracji europejskiej na ich gospodarstwa są podzielone, niemniej bardzo rzadko upatrują oni szans na rozwój swoich gospodarstw, co wynika głownie z wielkości i charakteru badanych podmiotów.
Abstract	The paper addresses issues of the economic decline of farms in the mountain and submountain areas. The main objective of the work was to present opinions of users of farms reducing production concerning the way of future use of land resources at their disposal and the influence of the European integration process on their farm economic situation. The conducted analyses show a considerably advanced processes of economic decline in the investigated farms. In the perspective of a few years more than half of them will most probably lose their agricultural status, whereas the other will assume or stabilize their character of supplementary farms, where incomes derived from farming will actually provide only additional and generally small part of family income. Respondents’ opinions on the influence of the European integration on their farms are diversified, but they only rarely see a chance for their farms’ development, which results mainly from the acreage and character of the analyzed subjects
Cytowanie	Wojewodzic T. (2008) Perspektywy gospodarstw suplementarnych Pogórza Zachodniobeskidzkiego i Beskidów Zachodnich.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 4(19), z. : 456-466
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Pełny tekst	PRS_2008_T4(19)_n_s456.pdf

Autor	Małgorzata Winter
Tytuł	Status administracyjny gminy a podatkowe uwarunkowania rozwoju agroturystyki
Title	ADMINISTRATIVE STATUS OF A COMMUNITY VS. TAX DETERMINANTS OF AGRO-TOURISM DEVELOPMENT
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Abstract	The paper aims to present the current taxation regulations applied to the agro-tourism activity. It argues that the administrative status of a community influences the taxation of the agro-tourism activity located at its area. In consequence, it might also influences the interest of farmers, for whom agro-tourism is a main source of income. Simultaneously, the paper shows how the activity of a local community might influence tax determinants of agro-tourism development. The analysis will be made on the example of the Szczawnica community
Cytowanie	Winter M. (2008) Status administracyjny gminy a podatkowe uwarunkowania rozwoju agroturystyki.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 211-218
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Pełny tekst	EIOGZ_2008_n65_s211.pdf

Autor	Katarzyna Trzpioła
Tytuł	Agroturystyka czy działalność gospodarcza na terenie wiejskim – dylematy przedsiębiorcy ubiegającego się o wsparcie unijne na przykładzie uczestniczek projektu Nowe Kwalifi kacje Kobiet
Title	AGRO-TOURISM OR REGISTERED BUSINESS ACTIVITY AT RURAL AREA – DILEMMA OF ENTREPRENEUR APPLYING FOR EU FOUNDS ON THE EXAMPLE OF PARTICIPANTS OF THE PROJECT “WOMEN’S’ NEW QUALIFICATIONS
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Abstract	The paper presents the information which form of income taxation could be applied to the economic activity of renting a room at agricultural farm. Under the project entitled Women’s New Qualifications some participants decided to apply for European Union’s founds in order to start up a business. To get resources necessary to initiate renting rooms at their farms they applied to The Polish Chamber of Commerce, responsible for founds’ granting. However to receive the support they have to fulfill certain requirements. One of them was unfavorable form of taxation. The paper analysis the consequences of participants’ decisions
Cytowanie	Trzpioła K. (2008) Agroturystyka czy działalność gospodarcza na terenie wiejskim – dylematy przedsiębiorcy ubiegającego się o wsparcie unijne na przykładzie uczestniczek projektu Nowe Kwalifi kacje Kobiet.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 219-230
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Autor	Małgorzata Hybka
Tytuł	Władztwo podatkowe i jego wpływ na strukturę dochodów budżetowych gmin w Niemczech
Title	TAX GOVERNMENT AND ITS INFLUENCE OF THE STRUCTURE OF BUDGET INCOMES OF COMMUNITIES IN GERMANY
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Abstract	German communities belong to the administrative structure of the Länder and are subject to their supervision. However, the article 28 of The German Constitution guarantees the municipalities in this country local autonomy by granting them the right to manage all their affairs on their own responsibility. The right of self-government also includes responsibility for financial matters. The basic aim of this article is to present the scope of municipal tax autonomy and its influence on the structure of incomes collected by local-governments in Germany. The author emphasizes among other things the fact, that there exist considerable differences in the incomes sources between the former East and West Germany. The revenues of West German municipalities are composed mainly of taxes, fees and contributions, while the basic source of revenue for eastern communities are the federal and state grants
Cytowanie	Hybka M. (2008) Władztwo podatkowe i jego wpływ na strukturę dochodów budżetowych gmin w Niemczech.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 231-241
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Pełny tekst	EIOGZ_2008_n65_s231.pdf

Autor	Agnieszka Bobola
Tytuł	Źródła finansowania rolniczych ubezpieczeń społecznych w latach 1999–2006
Title	FUNDING SOURCES OF SOCIAL INSURANCE FOR FARMERS IN 1999–2006
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Abstract	The paper aims to present principles of Agricultural Social Insurance Found (KRUS) funding. There were analyzed the sources of funding for Pension, Prevention and Rehabilitation as well as Administrative KRUS funds. The investigations of funding sources (incomes) were based on analyses of the structure, dynamics and changes of face values
Cytowanie	Bobola A. (2008) Źródła finansowania rolniczych ubezpieczeń społecznych w latach 1999–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 243-255
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Autor	Paweł Góralski
Tytuł	System dotacji publicznych dla spółek hodowlanych nadzorowanych przez Ministerstwo Skarbu Państwa
Title	SYSTEM OF PUBLIC SUBSIDIES FOR ANIMALS’ BREEDING COMPANIES UNDER THE SUPERVISION OF THE STATE TREASURY
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Abstract	The paper aims to analyze the system of public subsidies for animals’ breeding companies under the supervision of the State Treasury. The subsidy system for companies that breed and reproduce animals have had to be adapted to requirements of public aid regulated by the law of the European Union. It resulted with the gradual limitation of subsidies for analyzed companies. The paper presents an assessment of the subsidies system for the animal breeding enterprises, which was in force during the 2000–2007, along with its future developments. There is also executed an analyse of the subsidies level in 2001–2005 and showed their influence on financial situation of investigated companies
Cytowanie	Góralski P. (2008) System dotacji publicznych dla spółek hodowlanych nadzorowanych przez Ministerstwo Skarbu Państwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 257-266
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Pełny tekst	EIOGZ_2008_n65_s257.pdf

Autor	Dariusz Kusz
Tytuł	Finansowanie działalności inwestycyjnej w wybranych gospodarstwach rolniczych Podkarpacia
Title	FINANCING INVESTMENT ACTIVITIES IN SELECTED FARMS OF PODKARPACIE REGION
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Abstract	The paper aims to analyze the sources of financing investment activities in selected farms of Podkarpacie region, using the criteria of the investment’s value. It shows that investments were mainly financed by the European Union’s structural funds, following own sources, then credits and loans. The paper argues that such order of sources of financing may originate form the fact that farmers tend to avoid the credit market and want to gain access to the capital on lowest possible cost. At the same time, when the value of investment increases, the role of own founds significantly decreases, and accordingly grows the share of commercial credits. The results shows that financing based on the sources from EU structural funds contributes to increase of farms’ own capital and accordingly to reduction of financial risk
Cytowanie	Kusz D. (2008) Finansowanie działalności inwestycyjnej w wybranych gospodarstwach rolniczych Podkarpacia.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 63-72
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Pełny tekst	EIOGZ_2008_n66_s63.pdf

Autor	Dariusz Kusz
Tytuł	Inwestycje rzeczowe w wybranych gospodarstwach rolniczych o różnych kierunkach gospodarczych
Title	TANGIBLE INVESTMENTS IN SELECTED FARMS WITH DIFFERENT RANGE OF PRODUCTION
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Abstract	This study presents and evaluates investment activity regarding fixed assets in selected farms with different range of production. It has been stated that the main reasons to invest in selected farms were: improvement of production quality, reduction of costs, improvement of organization of production, increase of income and in swine and milk farms – increase of the volume of production. Those reasons of investments may prove the need to strengthen the market position as well as to improve the financial position of examined farms. Realized tangible investments aimed mainly for modernization and development and part of them had reconstructive character. The character of investments together with the investment reasons may show that the main investment targets are: the cost reduction, increase of production capacity and improvement of financial situation
Cytowanie	Kusz D. (2008) Inwestycje rzeczowe w wybranych gospodarstwach rolniczych o różnych kierunkach gospodarczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 33-44
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Pełny tekst	EIOGZ_2008_n67_s33.pdf

Autor	Alicja Antonowicz
Tytuł	Wykorzystanie franchisingu w finansowaniu działalności przedsiębiorstw w Polsce
Title	APPLYING FRANCHISING TO FINANCE ACTIVITIES OF COMPANIES IN POLAND
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Abstract	The paper aims to analyze the possibility of applying franchising to finance activities of companies in Poland. It argues that one of the alternatives to commonly used external capital sources, which are often expensive and hard to gain, is franchising. It is a form of cooperation between legally and organizationally independent companies, from which one is the franchisor and the other one is the franchisee. The main issue of a franchise agreement is gaining, in exchange of agreed amount of money, entitlement of the franchisee to use the name, the brand and the knowledge of running a business of the franchisor. Franchising is recognized as an attractive source of financing for the both sides of the agreement. For the franchisor it means no assets in market expansion, for the franchisee it is the way to limit the costs of running a business
Cytowanie	Antonowicz A. (2008) Wykorzystanie franchisingu w finansowaniu działalności przedsiębiorstw w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 73-83
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Pełny tekst	EIOGZ_2008_n66_s73.pdf

Autor	Aleksandra Pisarska
Tytuł	Procesy inwestycyjne w opiniach zarządzających w sektorze MSP regionu świętokrzyskiego
Title	MANAGERS’ OPINIONS ON INVESTMENT PROCESSES IN SMALL AND MEDIUM ENTERPRISES IN THE ŚWIĘTOKRZYSKIE REGION
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Abstract	The article presents opinions of managers on investment processes in small and medium enterprises. In most of examined companies, the financial source of tangible investments was the ownership capital. The entrepreneurs consider this source as the safest and bringing the least additional costs. To choose the financial source, the entrepreneurs pay attention especially to the availability, maintaining the liquidity and lack of their own means to implement the investment. For the entrepreneurs, the new investments serve as a source to increase the production and to preserve the market position. They purchase the tangible assets as new ones and manage them reasonably, making periodic reviews and repairs. The enterprise managers realize the barriers of making the investment decisions and in connection with this, they are guided by an intuition and experience. They observe and learn from the environment observation
Cytowanie	Pisarska A. (2008) Procesy inwestycyjne w opiniach zarządzających w sektorze MSP regionu świętokrzyskiego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 113-123
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Pełny tekst	EIOGZ_2008_n66_s113.pdf