Wyniki wyszukiwania

Autor	Stefaniia Belinska, Ondrej Beňuš, Peter Bielik, Miriam Buliková
Tytuł	EVALUATING THE IMPACT OF TAX POLICY ON THE ASSETS OF AGRICULTURAL ENTERPRISE
Title
Słowa kluczowe	agricultural enterprise, tax, tax burden, tax implications, tax policy
Key words
Abstrakt	Every taxpayer is obliged to pay tax on their profits, but if taxpayers feel that the government is opaque and ineffective with their taxes, their willingness to pay taxes is reduced. At the same time, the higher the tax rate for tax subjects, the lower their interest in paying taxes. The optimal tax burden should be a burden that encourages people to work and stimulate businesses to create value. Each state seeks to maximize tax revenues as part of its tax policy, while at the same time ensuring that the tax system does not interfere with the economy or negatively affect the business environment. The state strives to maintain the most optimal state tax system and to support the market economy and competitiveness. Therefore, the state must have a tax administration that can collect taxes efficiently, and consequently, the tax system in the state should be such that the redistribution of collected taxes will be as efficient and fair as possible. The main goal of the article is to examine the dependence of tax policy on the agricultural business economy and find an effective variant of enterprise income taxation, which should have a positive impact on the business activity and competitiveness of companies in the selected sector of the economy and such taxation still would be beneficial for the state. The article will also set out some hypotheses based on the gained theoretical knowledge, as well as on the set research question.
Abstract
Cytowanie	Belinska S., Beňuš O., Bielik P., Buliková M.
HTML	wersja html
Pełny tekst	ESARE_2021_n5_s22.pdf

Autor	Rolan Albornoz, Stanislava Kontsevaya, Svetlana Kontsevaya, Luboš Smutka
Tytuł	METHODOLOGY FOR ESTIMATION THE EFFICIENCY OF AGRICULTURAL LAND IN RUSSIAN FEDERATION
Title
Słowa kluczowe	land assets, economic efficiency, ecological efficiency, criteria, methods, soil quality
Key words
Abstrakt	Paper devoted estimation of the efficiency of agricultural land in the Russian Federation. Land is the main production factor in agriculture, hence it is important to know the effective usage of land. Land efficiency could be evaluated in different ways. In this paper, it was suggested to use as factors – feed units received from 1 ha arable land, amount of growing production in fair price in 1 ha, gross and net profit per 1 ha. Also, methodology suggested calculating potential yield and the potential cost of arable land, using a score of soil quality. The paper aims to suggest a methodology of economic efficiency. Case study base on agricultural company Kolos, Russia.
Abstract
Cytowanie	Albornoz R., Kontsevaya S., Kontsevaya S., Smutka L.
HTML	wersja html
Pełny tekst	ESARE_2021_n5_s56.pdf

Autor	S.H. Pushpa Malkanthi
Tytuł	Outlook of Present Organic Agriculture Policies and Future Needs in Sri Lanka
Title	Outlook of Present Organic Agriculture Policies and Future Needs in Sri Lanka
Słowa kluczowe	conventional agriculture, organic agriculture, organic farming policies, Sri Lanka
Key words	conventional agriculture, organic agriculture, organic farming policies, Sri Lanka
Abstrakt	Many countries are formulating organic agriculture or organic farming policies aimed at sustainable agricultural development. Therefore, the objectives of this study were: to understand the present situation of organic agriculture policies in Sri Lanka and also in other countries where successful organic agriculture is operating; identify problems in the organic agriculture sector; and suggest potential policy measures to be implemented in Sri Lanka in future. The research was conducted in two stages. In the first stage, a thorough literature review was conducted to study the suitable policies available in other countries and also in Sri Lanka at present. In the second stage, two field surveys were carried out using pre-tested questionnaires, from December 2019 to May 2020, in order to gather farmers’ and extension officers’ information related to organic farming policy suggestions. According to the findings of the literature review, organic systems in some countries are more integrated with national strategic plans and visions. Those governments are more involved in new initiatives and farmers are encouraged to go organic through reliable and feasible policies. Although Sri Lanka has a high potential for organic agriculture, at present it is at an initial stage. While most organic products in Sri Lanka go to the export market, a small portion is kept at local markets. Demand for organic products in export as well as domestic markets is increasing. Even though there are seven international food certification agencies operating in the country as external inspection and certification bodies, a limited number of accredited certifications exist for products on the domestic market. Results of the farmers’ survey showed that even if farmers have a significant level of knowledge, few of them practice organic farming due to several existing problems. Moreover, extension officers have also identified similar types of problems that are faced by the farmers related to organic farming. Evaluation of Strengths, Weaknesses, Opportunities and Threats (SWOT) related to organic agriculture in the country helped to identify key problems facing policy-makers when balancing the supply and demand sides of organic products. Also, in developing organic agriculture, an effective linkage and coordination among government and private participants is crucial. Therefore, in Sri Lanka in this context, strategic focus on policy support for organic agriculture is needed. Current organic farming programs need to be revised in order to formulate policies covering all areas related to production, handling, processing, certification, labeling and marketing, in order to bring the benefits of organic agriculture to farmers, marketers and consumers in a fair manner.
Abstract	Many countries are formulating organic agriculture or organic farming policies aimed at sustainable agricultural development. Therefore, the objectives of this study were: to understand the present situation of organic agriculture policies in Sri Lanka and also in other countries where successful organic agriculture is operating; identify problems in the organic agriculture sector; and suggest potential policy measures to be implemented in Sri Lanka in future. The research was conducted in two stages. In the first stage, a thorough literature review was conducted to study the suitable policies available in other countries and also in Sri Lanka at present. In the second stage, two field surveys were carried out using pre-tested questionnaires, from December 2019 to May 2020, in order to gather farmers’ and extension officers’ information related to organic farming policy suggestions. According to the findings of the literature review, organic systems in some countries are more integrated with national strategic plans and visions. Those governments are more involved in new initiatives and farmers are encouraged to go organic through reliable and feasible policies. Although Sri Lanka has a high potential for organic agriculture, at present it is at an initial stage. While most organic products in Sri Lanka go to the export market, a small portion is kept at local markets. Demand for organic products in export as well as domestic markets is increasing. Even though there are seven international food certification agencies operating in the country as external inspection and certification bodies, a limited number of accredited certifications exist for products on the domestic market. Results of the farmers’ survey showed that even if farmers have a significant level of knowledge, few of them practice organic farming due to several existing problems. Moreover, extension officers have also identified similar types of problems that are faced by the farmers related to organic farming. Evaluation of Strengths, Weaknesses, Opportunities and Threats (SWOT) related to organic agriculture in the country helped to identify key problems facing policy-makers when balancing the supply and demand sides of organic products. Also, in developing organic agriculture, an effective linkage and coordination among government and private participants is crucial. Therefore, in Sri Lanka in this context, strategic focus on policy support for organic agriculture is needed. Current organic farming programs need to be revised in order to formulate policies covering all areas related to production, handling, processing, certification, labeling and marketing, in order to bring the benefits of organic agriculture to farmers, marketers and consumers in a fair manner.
Cytowanie	Malkanthi S. (2021) Outlook of Present Organic Agriculture Policies and Future Needs in Sri Lanka.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 3: 55-72
HTML	wersja html
Pełny tekst	PRS_2021_T21(36)_n3_s55.pdf

Autor	Konrad Rojek
Tytuł	THE ANALYSIS OF EUROPEAN ORGANIC FARMING PRODUCTION IN 2010 - 2017
Title
Słowa kluczowe	organic farming, organic food, agricultural production
Key words
Abstrakt	The world sees one of the many agricultural production opportunities in organic farming. There are manychallenges facing ecological producers, which on the one hand affect the income sphere of farmers, becausethey concern the provision of a fair existence, and on the other, farmers and organic producers must respectlegal regulations and meet growing social expectations in the field of environmental protection and biodiversity.The aim of this article was to analyse data on organic farming production in Europe. Presented in it thenumber of organic European agricultural producers, the biggest producers, the number of organic crop area inEurope and the countries with the largest agricultural area in Europe. The article focuses on plant and animalorganic production. Animal production divided into organic production of livestock of animals and organicproduction of animal products (excluding eggs).
Abstract
Cytowanie	Rojek K.
HTML	wersja html
Pełny tekst	ESARE_2019_n3_s118.pdf

Autor	Marta Domagalska-Grędys
Tytuł	EXCHANGE OF INFORMATION AND EDUCATION IN COOPERATION BETWEEN AGRICULTURAL HOLDINGS MAINTAINING CONSERVATIVE BREED ANIMALS
Title
Słowa kluczowe	cooperation goals, knowledge exchange and education, livestock conservative breeds, principal component analysis (PCA)
Key words
Abstrakt	The development by means of cooperation, an exchange of knowledge and education is of crucial importance in the contemporary knowledge-based economy. The goal of the study was to determine important goals in cooperation with regard to the scope of knowledge and education of agricultural holdings maintaining conservative breed animals in the region of fragmented agriculture (South-Eastern Poland). The studied entities contribute to an increased biodiversity and maintenance of small agricultural holdings. The conditions of cooperation basing on an exchange of knowledge and education are laid down based on the results of a questionnaire study conducted among 145 agricultural holdings and principal component analyses (PCA). The evaluation of the exchange of knowledge and education varied within the industry. The highest degree of approval for the exchange of knowledge and education was among breeders of pigs and cows, the lowest among sheep breeders. It was demonstrated that participation in fairs and trainings improved the evaluation of analysed cooperation.
Abstract
Cytowanie	Domagalska-Grędys M.
HTML	wersja html
Pełny tekst	ESARE_2018_n2_s81.pdf

Autor	Adam Ambroziak, Renata Grochowska
Tytuł	Selected Aspects of Protectionism of EU Member States in the EU Agri-Food Market
Title	Selected Aspects of Protectionism of EU Member States in the EU Agri-Food Market
Słowa kluczowe	EU internal market, non-tariff barriers, agri-food products
Key words	EU internal market, non-tariff barriers, agri-food products
Abstrakt	Tendencies in national actions against foreign products currently observed in the European Union indicate protectionism or at least discrimination. The aim of this article is describe economic mechanisms of applying selected import-related policy instruments of Member States and to identify some potential directions of their impact on the functioning of the EU agri-food internal market. The presented mechanisms are related to three situations: (a) hindering the market entry through retargeting of consumer demand; (b) promotion of own products contrary to the fair rules of competition; (c) limiting economic activity of foreign companies. The analyses carried out allowed to identify economic activity areas, where negative effects could reveal and to state that the potential result of these activities may be selective reduction of trade or change of its directions.
Abstract	Tendencies in national actions against foreign products currently observed in the European Union indicate protectionism or at least discrimination. The aim of this article is describe economic mechanisms of applying selected import-related policy instruments of Member States and to identify some potential directions of their impact on the functioning of the EU agri-food internal market. The presented mechanisms are related to three situations: (a) hindering the market entry through retargeting of consumer demand; (b) promotion of own products contrary to the fair rules of competition; (c) limiting economic activity of foreign companies. The analyses carried out allowed to identify economic activity areas, where negative effects could reveal and to state that the potential result of these activities may be selective reduction of trade or change of its directions.
Cytowanie	Ambroziak A., Grochowska R. (2018) Selected Aspects of Protectionism of EU Member States in the EU Agri-Food Market.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 2: 82-94
HTML	wersja html
Pełny tekst	PRS_2018_T18(33)_n2_s82.pdf

Autor	Oleksandra Mandych, Arkadii Mykytas, Liliia Prokopchuk
Tytuł	THE ECONOMIC ASPECTS OF SOLAR ENERGY PRODUCTION BY HOUSEHOLDS IN UKRAINE
Title
Słowa kluczowe	solar power, electricity, household electric energy, solar panels, bioeconomics
Key words
Abstrakt	In recent decades considerable attention has been paid to alternative and renewable energy. Among the alternative sources, the sun’s energy is most appealing. Therefore, the development of solar energy, in the long run, is one of the top priorities. In practice, there are numerous barriers to the growth of the solar energy market. First of all, economic: fairly high prices for solar systems and payback period; the absence of working capital from manufacturing enterprises, the absence of specific mechanisms for stimulating production in the form of subsidies, tax exemptions, preferential tariff policies, etc. Therefore, research into the development of solar energy, as a real tool for a comprehensive solution to economic and environmental problems, is becoming increasingly relevant. The paper considers the energy policy of the use of renewable energy sources in rural areas. The theoretically feasible and technically achievable potential of solar energy in the territory of Ukraine was characterized. It was noted that the sun is the most affordable supplier of energy on earth today. The use of solar radiation is expedient for the development of thermal and electric energy and is possible throughout the territory of Ukraine. The dynamics of the commissioning of solar power plants by private households was analysed. The attention is focused on the application of the ‘green’ tariff, which stimulates the increase in the number of solar projects implemented in households. A financial model of private households of choosing a solar power plant option was proposed. The problems were identified and the possibilities of using solar energy for ensuring energy independence of households and profit generation were assessed. The forecast for the development of solar energy of the period up to 2020 was made.
Abstract
Cytowanie	Mandych O., Mykytas A., Prokopchuk L.
HTML	wersja html
Pełny tekst	ESARE_2018_n1_s231.pdf

Autor	Alesia Efremova
Tytuł	ROLE OF POULTRY INDUSTRY IN PUBLIC FOOD SUPPLY
Title
Słowa kluczowe	livestock, poultry industry, poultry meat, egg, food supplies
Key words
Abstrakt	Within the framework of implementation of overarching national tasks, special attention is paid to the food production and the matter of keeping up with the consumer demand for quality food, which is of national significance. The poultry industry is able to make its fairly considerable contribution into solving the problems of the consumer demand for valuable healthy food products; and to create conditions for the national food security owing to this industry economic growth based on its production potential development and strengthening. The domestic and foreign practice clearly demonstrates that it is possible to provide the population with quality food within a relatively short term, primarily due to the increase of egg and poultry meat production. The poultry industry is not only the most dynamic and fast-growing branch of the livestock farming, but also it has the most intensive production methods. The aim of this article is to determine the influence and the role of the poultry industry on providing the population with food supplies in present-day conditions in the world.
Abstract
Cytowanie	Efremova A.
HTML	wersja html
Pełny tekst	ESARE_2018_n2_s29.pdf

Autor	Aleksandra Kowalska
Tytuł	UNFAIR INFORMATION PRACTICES RELATED TO MEAT AND MEAT PRODUCTS IN POLAND
Title
Słowa kluczowe	food adulteration, mislabelling, meat and meat products
Key words
Abstrakt	The aim of this paper was to recognize the scale and types of the food adulteration practices associated with meat and meat products from Poland. The vulnerability of food supply chains to fraud/adulteration is growing as a result of globalisation, which is expanding the scope and scale of the incidence of food fraud/adulteration. Both the intentional and unintentional adulteration of food can lead to a public health threat, and cause severe economic consequences. Meat and meat products are the most common targets for adulteration in Poland and the EU. Since meat and meat products hold a key position in food production and consumption in Poland, it is in both the industry’s and government’s interests to eliminate adulteration in the meat supply chain. The methodological approach was to first review the literature to define and outline the challenge of food adulteration, and then to build a database on the basis of IJHARS decisions regarding adulterated meat and meat products, and to analyse them in detail. An analysis of the data revealed that most cases infringed Article 7.1(a) of Regulation (EU) 1169/2011 on the provision of food information to consumers concerning fair information practices.
Abstract
Cytowanie	Kowalska A.
HTML	wersja html
Pełny tekst	ESARE_2018_n2_s37.pdf

Autor	Paweł Kobus
Tytuł	Inequalities in Agricultural Subsidies in European Union
Title
Słowa kluczowe
Key words	agricultural subsidies, Gini coefficient, beta convergence, CAP
Abstrakt
Abstract	The paper constitutes an attempt at comparison of subsidies level in relation to utilised agricultural area, labour force and value of production throughout EU-25 member states in years 2005 – 2013. The main objective of the paper was assessment of the level of inequalities in agricultural subsidies in European Union and evaluation of their potential trends. Using FADN data aggregated at country level the Gini coefficient was calculated for mentioned dimensions of subsidies level. Additionally sigma and beta convergence analysis were carried out for subsidies and productivity levels. The general conclusion from performed analysis was that famers in EU-10N should now perceive the subsidies level throughout EU quite fair in contrast to 2005, it is especially true in case subsidies per utilised agricultural area with drop of Gini coefficient from 0.23 to 0.15, that is by 35%. On the other hand the productivity levels are converging on much slower pace than subsidies level, for both measures of productivity the beta coefficients in convergence analysis where negative but not significant at standard 5% significance level.
Cytowanie	Kobus P. (2016) Inequalities in Agricultural Subsidies in European Union.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 16(31), z. 4: 179-187
HTML	wersja html
Pełny tekst	PRS_2016_T16(31)_n4_s179.pdf

Autor	Joanna Chudzian
Tytuł	Wpływ czynników ekonomicznych na zachowania zrównoważone konsumentów żywności
Title	The impact of economic factors on consumer behavior on sustainable food market
Słowa kluczowe	konsumpcja zrównoważona, zachowania konsumentów, rynek żywności, gotowość do zapłacenia więcej
Key words	sustainable consumption, consumer behavior, food market, willingness to pay
Abstrakt	Celem artykułu jest określenie, w jakim stopniu czynniki ekonomiczne warunkują zachowania konsumentów w odniesieniu do zachowania odpowiedzialnego na rynku żywności. Badanie opisane w artykule dotyczy wieloaspektowo definiowanej żywności zrównoważonej takiej jak: żywność ekologiczna (certyfikowana), żywność świeża, lokalna, nieprzetworzona, znakowana znakami Fair Trade itd. Wyniki potwierdzają założenia o istnieniu nowych, wyróżniających się, szczególnie w dużych miastach, trendach konsumenckich związanych z konsumpcją produktów zrównoważonych oraz dużym znaczeniu czynników ekonomicznych, w tym związanych z oceną własnej sytuacji finansowej.
Abstract	The aim of the paper is to determine the extent to which economic factors determine consumer behavior with respect to sustainability on food market. Research presented in the paper concerns food defined as sustainable in a multifaceted way, e.g. organic food (certified), fresh food, local food, unprocessed food or fair trade food. The results confirm assumption of the existence of new, outstanding, especially in bigger cities, consumer trends related to sustainable food consumption and significant importance of economic factors, including self-assessment of financial condition.
Cytowanie	Chudzian J. (2016) Wpływ czynników ekonomicznych na zachowania zrównoważone konsumentów żywności.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 115: 127-139
HTML	wersja html
Pełny tekst	EIOGZ_2016_n115_s127.pdf

Autor	Anna Kudlińska-Chylak
Tytuł	Innowacyjne usługi żywieniowe na przykładzie targów śniadaniowych
Title	Innovative food services on the example of breakfast fairs
Słowa kluczowe	innowacje, targ, posiłek, śniadanie, biesiadowanie, weekend
Key words	innovations, fair, meal, breakfast, feasting, weekend
Abstrakt	Celem publikacji jest analiza nowych trendów na rynku usług żywieniowych. Przykładem innowacyjności są targi śniadaniowe oraz śniadania ludzi biznesu w lokalach gastronomicznych. Targi śniadaniowe obejmują obszar związany z usługami żywieniowymi i zabawą. W szerszym znaczeniu można mówić o spożywaniu posiłków na świeżym powietrzu, pozyskiwaniu produktów od lokalnych producentów oraz zacieśnianiu więzi sąsiedzkich. Targi są miejscem, gdzie można obcować z muzyką, uczestniczyć w warsztatach oraz zabawach. Cieszą się one coraz większą popularnością w dużych miastach Polski, takich jak: Warszawa, Poznań, Sopot. Jako metodę badawczą wykorzystano case study oraz obserwację własną.
Abstract	Introduction of innovative solutions is observed in many areas of the food market and food services. Among the examples of innovations one can find breakfast fairs, business people breakfasts in restaurants, special offer breakfasts in restaurants etc. The purpose of the publication is to analyze new trends in the market of food services based on the example of the breakfast fairs. These include combining nutritional services, having fun and socialising. In a broader sense we can talk about eating meals in the open air, obtaining products from local producers and strengthening neighborly bonds. While visiting such fairs one can listen to the music, participate in workshops and games. They become increasingly popular in major Polish cities, including Warsaw, Poznan, Sopot. The research methods used were case studies and personal observation.
Cytowanie	Kudlińska-Chylak A. (2016) Innowacyjne usługi żywieniowe na przykładzie targów śniadaniowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 115: 163-170
HTML	wersja html
Pełny tekst	EIOGZ_2016_n115_s163.pdf

Autor	Paweł Kosiń
Tytuł	Zwiększanie zaangażowania kapitałowego w spółce zależnej a wartość godziwa
Title	The capital involvement growth in the subsidiary company and its fair value
Słowa kluczowe	dokapitalizowanie, wartość godziwa, zarządzanie wartością dla akcjonariuszy, sieć zdominowana
Key words	recapitalization, fair value, shareholders management, dominated network
Abstrakt	Niniejszy artykuł poświęcony jest problemowi podmiotów gospodarczych, które realizują wizję rozwojową w oparciu o koncepcję grupy kapitałowej i powiązań sieciowych. Aktywa spółek zależnych ujawniają się w bilansach w postaci inwestycji długoterminowych. Ich wartość, zgodnie z obowiązującymi rozwiązaniami, może być wyrażona jako wartość godziwa. Zwiększanie zaangażowania kapitałowego w spółkach zależnych, optymalizowane według kryteriów zarządzania wartością kapitału dla akcjonariuszy musi uwzględniać wiele uwarunkowań wynikających z zasad wyceny. Kluczowym problemem jest analiza konsekwencji wzrostu kapitału spółki zależnej w zakresie wartości godziwej jej kapitału prezentowanego w sprawozdawczości holdera. Za zasadne należy uznać rozróżnienie dwóch odmiennych sytuacji: dokapitalizowania bez wzrostu wartości kapitału własnego ogółem (a więc poprzez przejęcie udziałów/akcji innych partnerów) lub dokapitalizowania poprzez emisję nowych akcji/udziałów. W pierwszym przypadku najistotniejsze są konsekwencje, które mogą pojawić się w zakresie konfiguracji sieci i jej zdolności do kreowania wartości dodanej. W drugim z wymienionych przypadków za kluczowe uznaje się wypośrodkowanie korzyści między poprawą oceny ryzyka związanego z dokapitalizowaną spółką a maksymalizacją efektów zastosowania dźwigni finansowej.
Abstract	This article is given to economic units, which realize their vision of growth basing on capital group and network connections conceptions. Assets of subsidiary companies are shown as a long term investments in balances. Their value may be expressed, according to the valid regulations, as a fair value. The capital involvement growth in the subsidiary company has to consider several conditions of valuations principles, in accordance with shareholder management criteria. The analysis of the subsidiary company equity increase consequences in holder’s reports is the key problem. Two different situations have been taken into account in this article: the capital involvement growth without total equity increase (it means, by the takeover of other partners shares) and the involvement by new shares emission. In the first case, the network reconfigurations consequences on the field of economic value added creating ability are most important. In the second mentioned case, the profits balance between improvement of risk estimations of subsidiary company and the effects of the degree of financial leverage is treated as an essential criterion.
Cytowanie	Kosiń P. (2015) Zwiększanie zaangażowania kapitałowego w spółce zależnej a wartość godziwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 110: 143-153
HTML	wersja html
Pełny tekst	EIOGZ_2015_n110_s143.pdf

Autor	Grażyna Rembielak
Tytuł	Insights into the choice and decision making to study at a selected British university in the example of Polish students at the university global fair in Poland
Title
Słowa kluczowe
Key words	Polish students, UK Higher Education, study motivation, push factors, pull factors
Abstrakt
Abstract	The paper investigates what motivates Polish students to study in the UK. The research is based on Polish students who attended the University Global Fair in Warsaw, Poland in 2015, and were inclined to study at one British university in north-west England. The paper examines these students’ motivation for their choice and investigates their decision-making process in this case. According to the literature, two main types of factors influence students’ decision-making process: push and pull factors. Push factors are created by the students’ country of origin, and are the ones that persuade them to move abroad. Pull factors, in turn, are those which operate within the host country and encourage students to consider it as their new residence Though the UK is one of the main destinations to study for Polish students, little research has been done on this particular group. That gap created the opportunity for the present investigation, for which I interviewed a group of students. Their answers indicate that, contrary to what a number of other studies have suggested, pull factors could be more important in influencing Polish students to study at British universities.
Cytowanie	Rembielak G.
HTML	wersja html
Pełny tekst	AMME_2015_n2_s69.pdf

Autor	Ewa Jaska
Tytuł	Targi jako forma komunikacji przedsiębiorstwa z grupami otoczenia
Title	Trade fair as a form of corporate communication with the stakeholders
Słowa kluczowe	targi, komunikacja rynkowa, promocja, marketing targowy, produkt regionalny
Key words	trade fair, marketing communication, promotion, trade fair marketing, regional product
Abstrakt	W przeszłości z targami wiązano przed wszystkim cele sprzedażowe, a ich skuteczność mierzono liczbą i wartością zawartych kontraktów. Obecnie uczestnicy targów coraz częściej postrzegają je jako narzędzie komunikacji, służące przede wszystkim realizacji celów długookresowych. W artykule przedstawiono podstawowe cechy targów i ich miejsce w systemie komunikacji marketingowej w ujęciu teoretycznym, a w drugiej części zaprezentowano wyniki badań ankietowych przeprowadzonych wśród reprezentantów przedsiębiorstw branży wydawniczej i nieruchomości oraz uczestników targów żywności, aby poznać opinie na temat targów jako narzędzia komunikacji rynkowej wykorzystywanego w kreowaniu wizerunku przedsiębiorstwa i marki produktu regionalnego.
Abstract	In the past, the key objective of exhibiting at trade fairs was to increase sales and their effectiveness was measured by the number and value of business contracts. Nowadays the trade fair attendants are increasingly viewing them as a communication tool, serving primarily the long-term targets. The theoretical part of the paper presents the basic characteristics of trade fairs and their role in the system of marketing communication. The empirical part discusses the results of a survey study conducted among representatives of the publishing and real estate industries as well as food fair participants to gain their opinions on the fair as a communication tool used in the creation of the corporate image and regional product brand awareness.
Cytowanie	Jaska E.
HTML	wersja html
Pełny tekst	TIRR_2014_n2_s35.pdf

Autor	Marzena Trajer, Maja Trajer
Tytuł	Kampanie promocyjne i informacyjne na rynku mięsa współfinansowane w ramach wspólnej polityki rolnej
Title	Promotion and information campaigns on the meat market co-financed in scope of the common agricultural policy
Słowa kluczowe	spólna polityka rolna, kampanie promocyjno-informacyjne, public relations
Key words	common agricultural policy, promotion and information campaigns, public relations
Abstrakt	Po przystąpieniu Polski do Unii Europejskiej organizacje branżowe, które były reprezentatywne dla danej branży rolnej, mogły ubiegać się o współfinansowanie kampanii promocyjno-informacyjnych w ramach unijnego mechanizmu „Wsparcie działań promocyjnych i informacyjnych na rynkach wybranych produktów rolnych”. Celem dofinansowania było m.in. zwiększenie popytu na określone wspólnotowe artykuły żywnościowe i uświadomienie konsumentom, że produkty te gwarantują wysoką jakość. Promocja produktów rolnych możliwa była zarówno na wewnętrznym rynku unijnym, jak i na rynkach poza UE. W artykule przybliżono kampanie realizowane na rynku mięsa. Komisja Europejska do końca 2014 roku przyznała organizacjom branżowym w Polsce, realizującym kampanie na rynku mięsa, 33,6 mln euro. Działania w ramach kampanii obejmowały m.in.: public relations, udział w targach, a także produkcję i emisję reklam telewizyjnych.
Abstract	After Poland’s accession to the European Union, branch organizations representative for the agricultural branch could apply for co-financing promotion and information campaigns within the EU scheme “Support for promotion and information activities of selected agricultural products”. Aim of the co-financing was inter alias to increase demand for certain Community food products and to make the consumers aware that those products guarantee high quality. Promotion of agricultural products was possible on the internal union market as well as on the markets beyond the EU. The article presents the campaigns carried out in the meat market. The European Commission granted branch organization implementing campaigns on the meat market EUR 33.6 million. In framework of the campaign public relations activities, participation in fairs as well as production and TV advertisements were carried out.
Cytowanie	Trajer M., Trajer M.
HTML	wersja html
Pełny tekst	TIRR_2014_n2_s99.pdf

Autor	Małgorzata Rówińska
Tytuł	Polityka rachunkowości jednostek gospodarczych w zakresie doboru modeli wyceny bilansowej inwestycji finansowych
Title	Accounting policy with regards to choice of the financial investment valuation models
Słowa kluczowe	wartość godziwa; wycena bilansowa inwestycji finansowych; polityka rachunkowości
Key words	fair value; financial investment valuation at the given balance sheet date; accounting policy
Abstrakt	W artykule przedstawiono istotę poszczególnych grup i kategorii inwestycji finansowych według polskich oraz międzynarodowych regulacji rachunkowości. Wskazano zasady wyceny właściwe określonym kategoriom (według wartości godziwej lub skorygowanej cenie nabycia). Modele wartości godziwej przewidują aktualizację składnika aktywów na każdy dzień bilansowy, doprowadzając jego wartość do poziomu wartości godziwej wyznaczonej na dzień bilansowy. Model wyceny według skorygowanej ceny nabycia uwzględnia konieczność dokonywania korekty wartości początkowej o oprocentowanie (odsetki o kapita- łu). Modele oparte na wartości godziwej w coraz szerszym zakresie stają się podstawowymi modelami wyceny bilansowej inwestycji finansowych. Rozszerzenie stosowania modeli wyceny wykorzystujących wartość godziwą wpływa niewątpliwie na kreowanie własnej polityki bilansowej podmiotu.
Abstract	The article presents the essence of each groups or category of financial investments based on the polish and international accounting regulations. Principles of measurement of each category (at fair value or amortised cost) were stated. The fair value models allow for the valuation of assets for every balance sheet date, bringing their value to the level of the fair value, established as at the given balance sheet date. The amortised cost model takes into consideration the need to adjust the original value by means of return on capital. The models based on the fair value are increasingly becoming the basic approach to measurement of financial investments for the balance sheet purposes. A wider application of the fair value models undoubtedly helps the economic entity to create their own accounting policy.
Cytowanie	Rówińska M. (2014) Polityka rachunkowości jednostek gospodarczych w zakresie doboru modeli wyceny bilansowej inwestycji finansowych.Zarządzanie Finansami i Rachunkowość, nr 2: 35-49
HTML	wersja html
Pełny tekst	ZFIR_2014_n2_s35.pdf

Autor	Joanna Antczak
Tytuł	Wycena inwestycji
Title	Investments valuation
Słowa kluczowe	decyzje inwestycyjne; metody wyceny inwestycji; polityka rachunkowości
Key words	investment decision; valuation method of investment; accounting policy
Abstrakt	Podmiot gospodarczy, który się nie rozwija zmniejsza swój udział w rynku. Aby dotrzymać kroku liderom i nie wypaść z rynku, musi on niejednokrotnie mierzyć się z trudnymi wyborami dotyczącymi zarówno bieżącej działalności, jak i działań długoterminowych, mających charakter inwestycji. Trudno odpowiedzieć w chwili podejmowania decyzji o inwestowaniu, czy decyzje te zapewnią efektywność działania, czy polepszą wizerunek firmy. Efekty decyzji inwestycyjnych uwidoczniają się dopiero w przyszłości. Wybór metody wyceny inwestycji jest bardzo ważny. Możliwość zastosowania różnych metod, takich jak: ceny nabycia pomniejszonej o odpisy z tytułu trwałej utraty wartości, według wartości godziwej czy skorygowanej ceny nabycia wyceny inwestycji, powoduje konieczność dokonania wyboru metody wyceny dla jej stosowania w sposób ciągły i wieloletni. Wybór metody wyceny inwestycji musi być określony w stosowanej polityce rachunkowości danego podmiotu gospodarczego.
Abstract	Business which is not growing faces its market share shrinking. In order to keep pace with the market leaders and not to be spin off the market, a company frequently has to face difficult choices related to both current and long-term activities of the investment nature. At the moment when the decisions are taken it is hard to predetermine whether these decisions will assure the efficiency of functioning of the company and improve its image. It is only in the future when the effects of the investment decisions are visible. The investments valuation method selection is of utmost importance. The possibility to apply different methods such as: the acquiring price discounted by the provisions for permanent value impairment, fair value method or an adjusted purchase price of an investment results in the requirement to select a given valuation method and its sustainable and longterm application. The investment valuation method selection must be determined in the accounting policy applied by the given economic entity
Cytowanie	Antczak J. (2014) Wycena inwestycji.Zarządzanie Finansami i Rachunkowość, nr 2: 51-62
HTML	wersja html
Pełny tekst	ZFIR_2014_n2_s51.pdf

Autor	Ilona Dziedzic-Jagocka, Edyta Piątek
Tytuł	Metody wyceny inwestycji długoterminowych w prawie bilansowym
Title	Methods for property evaluation in accounting law
Słowa kluczowe	wycena nieruchomości; wartość godziwa; polityka bilansowa
Key words	real estate evaluation; fair value; accounting policy
Abstrakt	Nieruchomości to jeden z najciekawszych i najbardziej rozwijających się segmentów gospodarki. Wprowadzenie w Polsce gospodarki rynkowej umoż- liwiło postrzeganie nieruchomości nie – jak to było wcześniej – jako przyczyny kosztów i kłopotów, ale jako źródła zysku, wzrostu wartości, prestiżu itp. Tematem artykułu są inwestycje, w szczególności metody ich wyceny w systemie rachunkowości podmiotu gospodarczego. Na dzień bilansowy nieruchomości inwestycyjne muszą zostać przedstawione w wartości rynkowej lub wartości godziwej. Ustawodawca nie zdefiniował metod operacyjnych wyznaczania wartości godziwej, pozostawiając tę kwestię do wyboru podmiotom posiadającym nieruchomości inwestycyjne – zakresowi przyjętej polityki bilansowej. W artykule przedstawiono metody operacyjne wyceny inwestycji w nieruchomości zapisane w polityce bilansowej dużej firmy inwestycyjno-deweloperskich.
Abstract	Real estate development is one of the most interesting and most rapidly growing markets in the economy. The introduction of market economy in Poland gave a new outlook on real estates – not as cost-generating entities but as potential sources of revenue, growth of wealth, higher prestige etc. This work concerns with real estate investments and their pricing methods within the accounting system of a company. Investments should appear on the company’s balance sheet either in market value or the so-called fair value. Polish legislation does not define operations methods for computing the fair value leaving it to the companies that have such investment properties – dependently on their accounting policies. This article discusses operations methods for real estate investment pricing based on accounting practices in a large investment company.
Cytowanie	Dziedzic-Jagocka I., Piątek E. (2014) Metody wyceny inwestycji długoterminowych w prawie bilansowym.Zarządzanie Finansami i Rachunkowość, nr 2: 79-90
HTML	wersja html
Pełny tekst	ZFIR_2014_n2_s79.pdf

Autor	Anna Kuzior
Tytuł	Dylematy wyceny inwestycji niefinansowych
Title	Dilemmas of non – financial investments measurement
Słowa kluczowe
Key words
Abstrakt	The article presents problems concerning non – financial investments, their range, classification and measurement based on Polish accounting law. Possibilities of initial value calculations of different groups of investments were presented. The rules of measurement after initial recognition as well as the depreciation of investment property were described here. The valuation models used at the balance sheet date were depictured – historical cost model, fair value model and lower price model. External and internal indications of impairment as well as the procedure of tests for impairment were described in the article. Problems of operational and investment assets reclassification were mentioned. Treatment and allocation of results of valuation and selling non – financial investments were presented. The rules of gains and losses presentation in an income statement were criticized.
Abstract
Cytowanie	Kuzior A. (2014) Dylematy wyceny inwestycji niefinansowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 106: 5-19
HTML	wersja html
Pełny tekst	EIOGZ_2014_n106_s5.pdf