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Autor	Małgorzata Garstka
Tytuł	Dostęp do informacji finansowej w następstwie zmian wielkości przedsiębiorstw spowodowanych kryzysem COVID-19
Title	ACCESSIBILITY OF FINANCIAL INFORMATION IN RELATION TO CHANGES IN SIZE OF ENTITIES CAUSED BY THE COVID‐19 CRISIS
Słowa kluczowe	MSP, informacja finansowa, jakość informacji, sprawozdanie finansowe
Key words	SMEs, financial information, quality of information, financial statement
Abstrakt	Konsekwencje pandemii wirusa Covid-19 dla jakości i zakresu informacji finansowej generowanej przez rachunkowość są złożone. Zakres sprawozdania finansowego oraz obowiązek badania zależą od klasyfikacji jednostek dokonywanej ze względu na ich wielkość. Zakres ten jest węższy dla jednostek małych i mikro. Kryzys może wpłynąć na wielkość podmiotów, a tym samym na ich miejsce w tej klasyfikacji i zakres ujawnianych przez nie informacji. Celem jest wstępna weryfikacja tego czy - jeśli po pandemii nadal będzie takie zapotrzebowanie na informacje jak dawniej, zostanie ono zaspokojone. Dostęp do informacji wiąże się z poziomem bezpieczeństwa prowadzenia działalności gospodarczej. Rozwiązaniem problemu braku wystarczającej informacji może być wprowadzenie zmian w kryteriach zaliczania podmiotów do MSP oraz w obowiązku badania sprawozdań finansowych. Zastosowana metodologia to analiza regulacji i wnioskowanie. Pozwoliła ona stwierdzić, że skutki pandemii w postaci rosnącej liczby jednostek mikro i małych mogą ograniczyć dostęp do informacji. Wartością dodaną artykułu jest wskazanie i uzasadnienie potrzeby weryfikacji kryteriów klasyfikacji jednostek.
Abstract	The consequences of the Covid-19 pandemic on the quality and scope of financialinformation prepared by accounting are complex. The scope of the financial statement and theobligation to audit depend on the classification of units based on their size. The required scope isnarrower for micro and small entities than it is for larger organizations. The crisis may haveinfluenced the size of entities and by that their classification and the scope of information that theyneed to disclose. The goal of this article is to verify whether post-pandemic demands forinformation, assuming it will be the same as pre-pandemic, can be fulfilled. The accessibility ofinformation is connected with the level of security of engaging in business activities. Makingchanges in the criteria of an entity’s inclusion as an SME and in its obligation to audit can be onesolution for the problem of insufficient information. The methodology used in this study is analysisof regulations and deductive reasoning. It showed that the effects of the pandemic, particularly theincrease in the number of micro and small entities, can limit the accessibility of information. Thisarticle contributes to the scientific literature by displaying and justifying the need to verify theclassification criteria of businesses and other entities.
Cytowanie	Garstka M. (2022) Dostęp do informacji finansowej w następstwie zmian wielkości przedsiębiorstw spowodowanych kryzysem COVID-19.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 27(76): 30-42
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Pełny tekst	PEFIM_2022_n76_s30.pdf

Autor	Karol Sołek, Bogusław Ślusarczyk
Tytuł	ENVIRONMENTAL AWARENESS OF YOUNG CONSUMERS ON THE EXAMPLE OF STUDENTS OF THE UNIVERSITY OF RZESZÓW
Title
Słowa kluczowe	ecological awareness, environmental protection, consumer behaviour
Key words
Abstrakt	The justification for the selection of the topic and undertaking the research were information gaps in the field of the behaviour of young consumers in the area of activities related to the environment. The study used a deliberate selection of the sample due to the direction and year of education, as well as the stratified selec_x0002_tion – the population structure and the divisions into layers according to specific characteristics were known. The technique of auditorium survey was used. The analysed students are characterised by a high level of environmental awareness and a sense of responsibility for them as informed and pragmatic consumers. They engage in pro-ecological behaviour and, as committed and ecological consumers, create the desired patterns of consumer behaviour. The analysed students have a sense of responsibility for the surrounding environ_x0002_ment, and the belief in individual influence is reflected in pro-ecological behaviour.
Abstract
Cytowanie	Sołek K., Ślusarczyk B.
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Pełny tekst	ESARE_2021_n5_s62.pdf

Autor	Zuzana Bajusová, Ľudmila Dobošová, Ľubomír Gurčík, Jana Ladvenicová
Tytuł	FINANCIAL CONTROLLING AND LIQUIDITY MANAGEMENT IN AGRICULTURAL ENTERPRISES IN THE SLOVAK REPUBLIC
Title
Słowa kluczowe	liquidity, indicators, agricultural companies, financial controlling
Key words
Abstrakt	Controlling as an in-house management system is not only focused on profit management and cost control,in a selected region of the Slovak Republic. Liquidity is the ability of a company to transform assets into money and pay its liabilities on time. Effective financial management is one of the basic tasks of financial control. The main source of information for this control is the financial statement of companies. Based on the data from the financial statements of agricultural enterprises operating in the Nitra Region, we quantified and evaluated the development of current, quick, and cash ratio liquidity, as well as credit less and corrected liquidity for the period 2015–2019. The Nitra Region is one of the regions where agricultural activity has favourable conditions for its development. We analysed a total of 149 farms. From the point of view of the legal form, agricultural cooperatives show more favourable results of ʽclassic’ and credit fewer liquidities in all years. On the contrary, from the point of view of the calculation of corrected liquidities, which take into account the binding of selected items of assets and liabilities, trading companies achieve better results than agricultural cooperatives.
Abstract
Cytowanie	Bajusová Z., Dobošová Ľ., Gurčík Ľ., Ladvenicová J.
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Pełny tekst	ESARE_2021_n5_s29.pdf

Autor	Kinga Smolińska
Tytuł	The functioning of the local group of actions “Brama Lubuska”in thre opinion of residents of member communes
Title
Słowa kluczowe	Local Action Group, local development, Leader, rural areas, counties
Key words
Abstrakt	The aim of the article is to present the level of knowledge about the Leaderprogramme and the Local Action Group among the inhabitants of the LAG “Brama Lubuska” areaconsisting of 14 member communes. The study was carried out by means of a questionnairesurvey on a sample of 200 inhabitants of communes comprising the LAG “Brama Lubuska” in2015 and 2020. Most of the inhabitants have heard about the Leader programme and the LocalAction Group. In addition, respondents are positive about the group’s initiative and activities.It is possible to notice an increase in satisfaction with the quality of advice provided at theLAG headquarters. The inhabitants are beginning to notice the undertakings carried out underthe Leader initiative in the area of member communes. As the main source of information onthe LAG and Leader, the respondents indicate the media, leaflets and information received incommune offices.
Abstract
Cytowanie	Smolińska K.
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Pełny tekst	TIRR_2021_n15_s105.pdf

Autor	Oladimeji Oladele, Danlami Yakubu
Tytuł	Determinants of Use of Climate Change Adaptation Practices by Rice Farmers in Kebbi State, North-West Nigeria
Title	Determinants of Use of Climate Change Adaptation Practices by Rice Farmers in Kebbi State, North-West Nigeria
Słowa kluczowe	climate change, smallholder farmers, Nigeria, climate adaptation, adoption, livelihoods
Key words	climate change, smallholder farmers, Nigeria, climate adaptation, adoption, livelihoods
Abstrakt	Rice productivity and sustainability are threatened by both biotic and abiotic stresses, the effects of which can be further aggravated by dramatic changes in global climate. The most viable option for rice farmers is to use climate change adaptation practices. This study therefore investigated the determinants of use of climate change adaptation practices among rice farmers in Kebbi State, North-West, Nigeria. Data were collected from a sample of 279 farmers selected using a multistage sampling procedure. The results of the data analysis revealed that the farmers used improved rice varieties, intercropping, recommended rates of fertilizers and other chemicals as climate change adaptation practices among others. Education, climate change awareness, and extension contact significantly influenced the use of climate change adaptation practices among the farmers. Other determinants of use of climate change adaptation practices among the farmers were years of cooperative membership, affordability, farming experience, weather information and farm size. It was concluded that use of climate change adaptation practices was determined by socioeconomic, institutional and technological characteristics. It is recommended among others that government policy should be geared towards encouraging the farmers especially the younger ones to acquire more formal education, larger farmlands and more climate change awareness.
Abstract	Rice productivity and sustainability are threatened by both biotic and abiotic stresses, the effects of which can be further aggravated by dramatic changes in global climate. The most viable option for rice farmers is to use climate change adaptation practices. This study therefore investigated the determinants of use of climate change adaptation practices among rice farmers in Kebbi State, North-West, Nigeria. Data were collected from a sample of 279 farmers selected using a multistage sampling procedure. The results of the data analysis revealed that the farmers used improved rice varieties, intercropping, recommended rates of fertilizers and other chemicals as climate change adaptation practices among others. Education, climate change awareness, and extension contact significantly influenced the use of climate change adaptation practices among the farmers. Other determinants of use of climate change adaptation practices among the farmers were years of cooperative membership, affordability, farming experience, weather information and farm size. It was concluded that use of climate change adaptation practices was determined by socioeconomic, institutional and technological characteristics. It is recommended among others that government policy should be geared towards encouraging the farmers especially the younger ones to acquire more formal education, larger farmlands and more climate change awareness.
Cytowanie	Oladele O., Yakubu D. (2021) Determinants of Use of Climate Change Adaptation Practices by Rice Farmers in Kebbi State, North-West Nigeria.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 1: 52-69
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Pełny tekst	PRS_2021_T21(36)_n1_s52.pdf

Autor	Adenike Olayungbo
Tytuł	Land Use and Land Cover Change Detection Using Remote Geospatial Techniques: A Case Study of an Urban City in Southwestern, Nigeria
Title	Land Use and Land Cover Change Detection Using Remote Geospatial Techniques: A Case Study of an Urban City in Southwestern, Nigeria
Słowa kluczowe	land use, land cover, change detection, landsat images, supervised classification, Nigeria
Key words	land use, land cover, change detection, landsat images, supervised classification, Nigeria
Abstrakt	Many cities in developing countries are experiencing ecosystem modification and change. Today, about 10 million hectares of the world’s forest cover have been converted to other land uses. In Nigeria, there is an estimated increase of 8.75 million ha of cropland and decrease of about 1.71 million ha of forest cover between 1995 to 2020, indicating that Nigeria has been undergoing a wide range of land use and land cover changes. This paper analyses the changes in land use/cover in Ila Orangun, Southwestern, Nigeria from 1986 to 2018, with a view to providing adequate information on the pattern and trend of land use and land cover changes for proper monitoring and effective planning. The study utilized satellite images from Landsat 1986, 2002 and 2018. Remote sensing and Geographical Information System techniques as well as supervised image classification method were used to assess the magnitude of changes in the city over the study period. The results show that 26.36% of forest cover and 44.48% of waterbody were lost between the period of 1986 and 2018. There was a rapid increase in crop land by 365.7% and gradual increase in built-up areas by 103.85% at an annual rate of 3.25%. Forest was the only land cover type that recorded a constant reduction in areal extent. The study concluded that the changes in land use and land cover is a result of anthropogenic activities in the study area.
Abstract	Many cities in developing countries are experiencing ecosystem modification and change. Today, about 10 million hectares of the world’s forest cover have been converted to other land uses. In Nigeria, there is an estimated increase of 8.75 million ha of cropland and decrease of about 1.71 million ha of forest cover between 1995 to 2020, indicating that Nigeria has been undergoing a wide range of land use and land cover changes. This paper analyses the changes in land use/cover in Ila Orangun, Southwestern, Nigeria from 1986 to 2018, with a view to providing adequate information on the pattern and trend of land use and land cover changes for proper monitoring and effective planning. The study utilized satellite images from Landsat 1986, 2002 and 2018. Remote sensing and Geographical Information System techniques as well as supervised image classification method were used to assess the magnitude of changes in the city over the study period. The results show that 26.36% of forest cover and 44.48% of waterbody were lost between the period of 1986 and 2018. There was a rapid increase in crop land by 365.7% and gradual increase in built-up areas by 103.85% at an annual rate of 3.25%. Forest was the only land cover type that recorded a constant reduction in areal extent. The study concluded that the changes in land use and land cover is a result of anthropogenic activities in the study area.
Cytowanie	Olayungbo A. (2021) Land Use and Land Cover Change Detection Using Remote Geospatial Techniques: A Case Study of an Urban City in Southwestern, Nigeria.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 2: 4-14
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Pełny tekst	PRS_2021_T21(36)_n2_s4.pdf

Autor	S.H. Pushpa Malkanthi, S.D. Dilini Rathnachandra
Tytuł	Female Farmers’ Agricultural Information Needs and Food Production: A Case Study of Imbulpe ds Division in Sri Lanka
Title	Female Farmers’ Agricultural Information Needs and Food Production: A Case Study of Imbulpe ds Division in Sri Lanka
Słowa kluczowe	agricultural information, Imbulpe, information needs, Sri Lanka, women farmers
Key words	agricultural information, Imbulpe, information needs, Sri Lanka, women farmers
Abstrakt	The study was conducted to find out female farmers’ agricultural information needs and their impact on food production, in the Imbulpe DS Division in Sri Lanka. Of the female farmers in the area, 238 were taken as the sample for the study from seven selected Grama Niladhari (GN) divisions in the area. Female farmers were selected by using a simple random sampling method from these purposively selected GN divisions. A pre-tested, interviewer-administered questionnaire survey was used as the primary data collection method from March to July 2019. Data analysis was done by using descriptive statistics and chi-square analysis. The result revealed that the majority (62.6%) of respondents were middle aged (40-59 years), married, and belonged to families with 4-5 members. Most respondents (64.3 %) had studied up to junior secondary education level. Their average farm land size is 0.84 acres and they have farming experience of about 15 years. Most of the respondents mentioned that they had obtained higher levels of information needs about improved crop varieties. In addition, female farmers reported that they moderately need information on application of agrochemicals, improved market systems and modern farming technologies. Extension agents and other female farmers act as their major sources of agricultural information and ICT equipment acts as the least important agricultural information source in this area. Moreover, there is a significant positive association between the agricultural information needs and food production. Therefore, providing necessary agricultural information and enhanced utilization of ICT tools for agricultural information sources, and encouraging female farmers to participate in farming societies will lead to enhanced food production in this area.
Abstract	The study was conducted to find out female farmers’ agricultural information needs and their impact on food production, in the Imbulpe DS Division in Sri Lanka. Of the female farmers in the area, 238 were taken as the sample for the study from seven selected Grama Niladhari (GN) divisions in the area. Female farmers were selected by using a simple random sampling method from these purposively selected GN divisions. A pre-tested, interviewer-administered questionnaire survey was used as the primary data collection method from March to July 2019. Data analysis was done by using descriptive statistics and chi-square analysis. The result revealed that the majority (62.6%) of respondents were middle aged (40-59 years), married, and belonged to families with 4-5 members. Most respondents (64.3 %) had studied up to junior secondary education level. Their average farm land size is 0.84 acres and they have farming experience of about 15 years. Most of the respondents mentioned that they had obtained higher levels of information needs about improved crop varieties. In addition, female farmers reported that they moderately need information on application of agrochemicals, improved market systems and modern farming technologies. Extension agents and other female farmers act as their major sources of agricultural information and ICT equipment acts as the least important agricultural information source in this area. Moreover, there is a significant positive association between the agricultural information needs and food production. Therefore, providing necessary agricultural information and enhanced utilization of ICT tools for agricultural information sources, and encouraging female farmers to participate in farming societies will lead to enhanced food production in this area.
Cytowanie	Malkanthi S., Rathnachandra S. (2021) Female Farmers’ Agricultural Information Needs and Food Production: A Case Study of Imbulpe ds Division in Sri Lanka.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 2: 22-32
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Pełny tekst	PRS_2021_T21(36)_n2_s22.pdf

Autor	S.H. Pushpa Malkanthi, S.D. Dilini Rathnachandra, W.A. Ruwani N. Weerasinghe
Tytuł	Consumers’ Awareness on Organic Food: Case of Urban Sri Lanka
Title	Consumers’ Awareness on Organic Food: Case of Urban Sri Lanka
Słowa kluczowe	consumers’ awareness, organic food, regression analysis, urban consumer, Sri Lanka
Key words	consumers’ awareness, organic food, regression analysis, urban consumer, Sri Lanka
Abstrakt	The organic food market is rapidly expanding all over the world with the recent rise of concern in food safety and environmental protection. Thus, examining information about consumers’ awareness on organic food is one of the inspiring areas for producers and marketers to capture a greater market share successfully. Therefore, this study aimed at analyzing the consumer awareness towards organic food products while addressing socio-demographic factors affecting consumer awareness on organic food, knowledge of consumers about organic food, and their purchasing pattern. A sample of 600 consumers was selected from the main cities of six urban districts in Sri Lanka for the study. Data were collected via a consumer survey using a pre-tested questionnaire, from November 2018 to May 2019. The data analysis was carried out using frequencies, percentages, and multiple linear regression analysis. According to the results, the majority of the respondents were married females. The results revealed that Sri Lankan consumers have a better awareness on organic food. The results of the regression analysis highlighted that the consumers’ awareness is significantly affected by factors such as gender, marital status, education, and monthly income. Although most respondents have a good level of awareness on organic food, their buying trend is at a lower level. The findings of the study play an important role in promoting the organic food market and are essential for food marketing planners, researchers, and policymakers to enhance the organic food industry in the country in the future.
Abstract	The organic food market is rapidly expanding all over the world with the recent rise of concern in food safety and environmental protection. Thus, examining information about consumers’ awareness on organic food is one of the inspiring areas for producers and marketers to capture a greater market share successfully. Therefore, this study aimed at analyzing the consumer awareness towards organic food products while addressing socio-demographic factors affecting consumer awareness on organic food, knowledge of consumers about organic food, and their purchasing pattern. A sample of 600 consumers was selected from the main cities of six urban districts in Sri Lanka for the study. Data were collected via a consumer survey using a pre-tested questionnaire, from November 2018 to May 2019. The data analysis was carried out using frequencies, percentages, and multiple linear regression analysis. According to the results, the majority of the respondents were married females. The results revealed that Sri Lankan consumers have a better awareness on organic food. The results of the regression analysis highlighted that the consumers’ awareness is significantly affected by factors such as gender, marital status, education, and monthly income. Although most respondents have a good level of awareness on organic food, their buying trend is at a lower level. The findings of the study play an important role in promoting the organic food market and are essential for food marketing planners, researchers, and policymakers to enhance the organic food industry in the country in the future.
Cytowanie	Malkanthi S., Rathnachandra S., Weerasinghe W. (2021) Consumers’ Awareness on Organic Food: Case of Urban Sri Lanka.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 4: 25-36
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Pełny tekst	PRS_2021_T21(36)_n4_s25.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
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Pełny tekst	PRS_2021_T21(36)_n3_s55.pdf

Autor	Marian Podstawka, Łukasz Podstawka
Tytuł	TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS
Title	Stan i perspektywy opodatkowania działalności rolniczej w Polsce
Słowa kluczowe	farm, agricultural activity, agricultural tax, forestry tax, property tax, income tax, revenue tax, level of income taxation, level of revenue taxation
Key words	gospodarstwo rolne, działalność rolnicza, podatek rolny, podatek leśny, podatek od nieruchomości, podatek dochodowy, podatek od przychodów, stopień opodatkowania dochodów, przychodów
Abstrakt	This study is a response to an ongoing debate on changes in the taxation of agricultural income. The current taxes applicable to farms in Poland do not concern income per se – they are property taxes which include: agricultural tax on land, forestry tax and property tax. Although these taxes do not refer to agricultural income, they are paid by it. It is important, therefore, to know how much this income is reduced by these taxes. Studies show that it is about 10%. Therefore, when a new income tax structure is introduced, its rate should not exceed 10%. The calculation of farm income in Poland will encounter many problems, such as establishing a catalogue of costs, which will include depreciation. In order to include it when calculating income, the present value of a farm’s fixed assets should first be established, which may encounter major substantive and organizational difficulties. More problems will surely follow, such as: dividing costs between household and agricultural holding, determining what a fixed asset is in the case of a farm, etc. It seems that calculating farm income is unavoidable. On the one hand, it is necessary for the potential introduction of income tax. On the other hand, having recognized the income situation of farms, one could resign from estimating losses caused by drought or other unfortunate events. Compensation could be granted due to income losses. This would be a clearer, more obvious and objective criterion. According to current practices, losses caused by unfortunate events (e.g. drought) do not always translate into losses in agricultural income, given that these losses are not always objectively estimated by the committees appointed by provincial governors. In the case of income losses, agricultural accounting data guarantee their objective appraisal. The aim of the paper is to evaluate the current situation regarding the taxation of agricultural activity and to present proposals for potential changes in the taxation of agricultural activity. Two research hypotheses were put forward: 1. the current level of taxation of income and revenue from agricultural activity with agricultural tax and property tax is symbolic, 2. in order to maintain the current tax treatment, the rate of the new tax on farm income cannot be higher than 10%. The article is based on descriptive, tabular and financial analysis methods. The sources of information were literature and FADN agricultural accounting data collected by the Institute of Agricultural and Food Economics – National Research Institute in Warsaw.
Abstract	Opracowanie wychodzi naprzeciw toczącym się dyskusjom w sprawie zmian opodatkowania dochodów pochodzących z działalności rolniczej. Aktualnie istniejące podatki, odnoszące się do gospodarstw rolnych w Polsce, nie odnoszą się do dochodów. Mają one charakter podatków majątkowych, do których należy: podatek rolny od gruntów, podatek leśny i podatek od nieruchomości. Podatki te mimo, że nie nawiązują do dochodów z działalności rolniczej, są z nich pokrywane. Ważnym jest jaką część tych dochodów pomniejszają. Z badań wynika, że jest to ok. 10%. Stąd ewentualnie we wprowadzanym nowym podatku od dochodów jego stawka nie powinna przekraczać 10%.Obliczanie dochodów gospodarstw rolnych w Polsce będzie napotykać na wiele problemów. Jednym z nich będzie ustalenie katalogu kosztów, do których zaliczać będzie się amortyzacja. Aby ją uwzględnić w obliczaniu dochodów, należy wcześniej ustalić wartość bieżącą środków trwałych, wchodzących w skład gospodarstw rolnych. Mogą temu procesowi towarzyszyć spore trudności merytoryczne i organizacyjne. To jeden z wielu problemów. Prawdopodobnie będą i inne. Zaliczyć do nich można: podział kosztów na gospodarstwo domowe i gospodarstwo rolne, ustalenie co jest środkiem trwałym w gospodarstwie rolnym itp. Wydaje się, że liczenie dochodów w gospodarstwach rolnych jest nie uniknione. Z jednej strony jest to niezbędne dla ewentualnego wprowadzeniu podatku dochodowego. Z drugiej strony mając rozpoznaną sytuację dochodową gospodarstw rolnych można by zrezygnować z szacowania strat spowodowanych przez suszę, czy innymi zdarzeniami losowymi. Tytułem otrzymania rekompensat byłyby straty dochodów. Jest to kryterium bardziej klarowne oczywiste i obiektywne. Dotychczasowa praktyka wskazuje, że nie zawsze straty spowodowane zdarzeniami losowymi (suszę) przekładają się na straty w dochodach rolniczych. Zważywszy, że straty te nie zawsze są obiektywnie szacowane przez powoływane przez wojewodów komisje. W przypadku strat w dochodach, dane rachunkowości rolnej są gwarantem ich obiektywnej oceny.Celem opracowania jest dokonanie oceny aktualnej sytuacji dotyczącej opodatkowania działalności rolniczej oraz przedstawienie propozycji ewentualnych zmian w opodatkowaniu działalności rolniczej. Przyjęto dwie hipotezy badawcze: 1. Aktualny stopień opodatkowania dochodów, przychodów z działalności rolniczej podatkiem rolnym, podatkiem od nieruchomości jest symboliczny, 2. Dla zachowania dotychczasowego ujęcia podatkowego stawka nowego podatku od dochodów gospodarstw rolnych nie może przekraczać 10%. W artykule wykorzystano metody analizy opisowej, tabelarycznej i analizy finansowej. Źródłem informacji była literatura oraz dane rachunkowości rolnej FADN gromadzone przez Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej – Państwowy Instytut Badawczy w Warszawie.
Cytowanie	Podstawka M., Podstawka Ł. (2020) TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 24(73): 177-188
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Pełny tekst	PEFIM_2020_n73_s177.pdf

Autor	Agata Balińska, Piotr Gabryjończyk, Jan Zawadka
Tytuł	SOURCES OF INFORMATION ON PRO-ECOLOGICAL BEHAVIOUR OF STUDENTS OF THE FACULTY OF ECONOMICS OF THE WULS-SGGW
Title
Słowa kluczowe	pro-ecological behaviour, students, media, information sources
Key words
Abstrakt	The research aimed to verify the sources of information used by students of the Faculty of Economics of the Warsaw University of Life Sciences - SGGW (WULS-SGGW) in shaping their ecological attitudes. The research issues have been reduced to answering the following questions: 'which sources of information on the desired pro-ecological behaviour were most often indicated by the respondents?' and 'is there too much information on appropriate behaviour towards nature in the public space?'. The survey technique as used in empirical research. The sample consisted of 119 students of all fields, levels, and forms of study at the Faculty of Economics of the WULS-SGGW. The research shows that this information was rather easily accessible to the respondents, and the main source as social media and internet portals. In the opinion of the respondents, the analysed issues are not excessively exposed in the media, as evidenced by the limited traceability of pro--environmental campaigns.
Abstract
Cytowanie	Balińska A., Gabryjończyk P., Zawadka J.
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Pełny tekst	ESARE_2020_n4_s17.pdf

Autor	Karolina Babuchowska
Tytuł	Wpływ zniesienia kwot mlecznych na funkcjonowanie gospodarstw specjalizujących się w produkcji mleka
Title	Impact of the Abolition of Milk Quotas on the Functioning of Dairy Farms
Słowa kluczowe	produkcja mleka, gospodarstwa rolne, zniesienie kwot mlecznych
Key words	dairy production, farms, the abolition of milk quotas
Abstrakt	Rynek mleka od początku integracji europejskiej należał do najbardziej uregulowanych. Jednym w kluczowych instrumentów, które miały zapewnić jego stabilizację były wprowadzone w 1984 r. kwoty mleczne. Dążąc do większej liberalizacji rynku mleka UE zdecydowała o zniesieniu od 1 kwietnia 2015 r. limitów produkcji. Fakt ten znacząco zmienił warunki funkcjonowania gospodarstw specjalizujących się w produkcji mleka. Celem artykułu była próba ukazania jak zniesienie limitowania produkcji mleka wpłynęło na funkcjonowanie polskich gospodarstw mleczarskich. Podstawowym źródeł informacji były wyniki badań ankietowych przeprowadzonych wśród 1047 właścicieli gospodarstw specjalizujących się w produkcji mleka. Informacje te uzupełniono danymi Agencji Rynku Rolnego, Głównego Urzędu Statystycznego oraz Eurostat. W opinii ponad połowy respondentów na skutek likwidacji w 2015 r. kwot mlecznych pogorszyła się sytuacja ich gospodarstwa. Wynikało to przede wszystkim z niskich cen mleka, które wpłynęły na obniżenie opłacalności produkcji. Z tego względu aż 62% badanych było zdania, że na rynku mleka powinien być większy stopień interwencji.
Abstract	The milk market was one of the most regulated since the beginning of European integration. One of the key instruments to stabilize this market was milk quota. It was introduced in 1984. Aiming at greater milk market liberalization, the EU decided to lift limits of the production from 1 April 2015. This fact significantly changed the operating conditions of dairy farms. The aim of the article was to show how the implementation (along with Poland's accession to the EU), and then the abolition of milk production, affected the situation of Polish dairy farms. The primary sources of information were the results of a survey in 1047 dairy farm owners operating throughout the country. This information was supplemented by Agriculture Market Agency and Milk Market Observatory data. In the opinion of more than half of the respondents, as a result of the abolition of milk quotas in 2015, the situation of their farms worsted. This fact was primarily due to the low prices of raw milk, which was driven by lower efficiency of production. As a result, 62% of the respondents believed that there should be a greater degree of intervention on the milk market.
Cytowanie	Babuchowska K. (2020) Wpływ zniesienia kwot mlecznych na funkcjonowanie gospodarstw specjalizujących się w produkcji mleka.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 20(35), z. 1: 5-14
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Pełny tekst	PRS_2020_T20(35)_n1_s5.pdf

Autor	Monika Szafrańska
Tytuł	FACTORS DETERMINING THE LEVEL OF FINANCIAL LITERACY OF ACADEMIC YOUTH
Title	Czynniki determinujące poziom świadomości finansowej młodzieży akademickiej
Słowa kluczowe	financial attitudes, financial behaviours, financial knowledge, university students
Key words	postawy finansowe, zachowania finansowe, wiedza finansowa, studenci
Abstrakt	The main objective of the paper is to characterize the level of financial literacy of academic youth and to identify selected socio-demographic factors that determine this level. The main source of data used for analysis and conclusions was primary information obtained from the author’s own research. The research was conducted in 2018 with the PAPI method on a group of 337 respondents. The interview was conducted with young people studying at the second largest academic centre in Poland – Kraków. The study used a set of questions to assess the level of financial literacy of adults proposed by the OECD. Apart from primary sources, Polish and foreign literature on the subject was also used to achieve the goal. To analyze the data, total statistical indicators (mean, minimum, maximum) and non-parametric "chi square" test” (χ2) were used. The analysis shows that students are characterized by an average level of financial literacy. The factors that significantly determined the level of students' financial literacy were gender and the field of study. A higher level of financial literacy was characteristic for men and those studying the economic faculties, which results from the curriculum contents. In order to increase the level of financial competence of students in other fields of study, curricula should be supplemented with subjects covering personal finance. The factors that did not differentiate the level of financial performance are the place of residence, the degree of study and the student's professional experience.
Abstract	Celem pracy jest charakterystyka poziomu świadomości finansowej młodzieży akademickiej oraz identyfikacja wybranych czynników o charakterze socjo-demograficznym, które determinują ten poziom. Zasadniczym źródłem danych wykorzystanych do analizy i wnioskowania były informacje pierwotne uzyskane z badań własnych. Badania przeprowadzono w 2018 roku, metodą PAPI na grupie 337 respondentów. Wywiad został przeprowadzony z młodzieżą studiującą w drugim pod względem wielkości ośrodku akademickim w Polsce - Krakowie. W badaniach wykorzystano zestaw pytań umożliwiający ocenę poziomu świadomości finansowej osób dorosłych zaproponowany przez OECD. Poza źródłami pierwotnymi wykorzystano również źródła wtórne. Do analizy danych zastosowano sumaryczne wskaźniki statystyczne (średnia, minimum, maksimum) oraz nieparametryczny test „chi kwadrat” (χ2). Jak wynika z przeprowadzonej analizy, studenci cechują się średnim poziomem świadomości finansowej. Czynnikami, który istotnie determinują poziom świadomości finansowej studentów są płeć oraz kierunek studiów. Wyższym poziomem świadomości finansowej charakteryzowali się mężczyźni oraz osoby studiujace na kierunkach ekonomicznych, co wynika z realizowanych treści programowych. W celu wzrostu poziomu kompetencji finansowych osób studiujących na pozostałych kierunkach, programy studiów powinny zostać uzupełnione o przedmioty obejmujące kwestie finansów osobistych. Czynnikami, które nie różnicowały poziomu świadmości finansowej są miejsce zamieszkania, stopień studiów oraz doświadczenie zawodowe studenta.
Cytowanie	Szafrańska M. (2020) FACTORS DETERMINING THE LEVEL OF FINANCIAL LITERACY OF ACADEMIC YOUTH.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 24(73): 232-243
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Autor	Tetiana Balanovska, Olga Gogulya, Volodymyr Kharchenko, Hanna Kharchenko
Tytuł	COGNITIVE MODELLING OF AN EFFECTIVE SYSTEM OF INFORMATION SUPPORT OF AGRICULTURAL ENTERPRISES
Title
Słowa kluczowe	information support, cognitive approach, modelling, forecasting, poorly structured system, cognitive modelling of efficiency of functioning of the information system of agricultural entrepreneurship
Key words
Abstrakt	This article encompasses the methodology of cognitive modelling of complex poorly structured systems. Based on the expert method and with the help of this modelling methodology, the main factors that influence the effectiveness of information support of agricultural entrepreneurship were identified and the direction of their action was determined. There has been developed a cognitive map that reflects the cumulative impact of various factors on each other, as well as on the effectiveness of the information system for agricultural entrepreneurship. Hidden patterns between factors influencing the effectiveness of information support of agricultural entrepreneurship are revealed based on the cognitive map. The scenario approach is simulated based on different trends that reflect the current situation. This model allows us to further evaluate the performance of the system of information support of agricultural entrepreneurship under the influence of the environment, to predict its development, as well as to develop optimal strategic decisions that are aimed at ensuring sustainable development.
Abstract
Cytowanie	Balanovska T., Gogulya O., Kharchenko V., Kharchenko H.
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Autor	Magdalena Kowalska
Tytuł	THE BLOG AS A COMMUNICATION TOOL IN THE ASSESSMENT OF YOUNG CONSUMERS - THE RESULTS OF EMPIRICAL RESEARCH
Title	Blog jako narzędzie komunikacji w ocenie młodych konsumentów – wyniki badań empirycznych
Słowa kluczowe	blog, generation Y, blogosphere, online communication, influencer marketing
Key words	blog, generation Y, blogospfara, online communication, influencer marketing.
Abstrakt	The aim of the article is to explore the attitudes of young people towards the use of company blogs as a communication tool between the company and clients and source of information about products and/or the company. In the first part of the article, based on the analysis of secondary sources, the history of the development of modern blogs is presented. This part also discusses the classification of blogs and the potential of the blogosphere as a virtual community as well as the numerous benefits resulting from running a corporate blog. The second part of the study presents the results of the primary research carried out among a representative sample of young people (aged 15-24), whose aim was to recognize their attitudes towards the use of corporate blogs in marketing communication.
Abstract	Celem artykułu jest eksploracja przekonań i postaw młodych osób wobec wykorzystania blogów firmowych jako narzędzia komunikacji pomiędzy przedsiębiorstwem a klientami oraz źródła informacji o produktach i/lub firmie. W pierwszej części artykułu w oparciu o analizę źródeł wtórnych zaprezentowano historię powstania współczesnych blogów, omówiono ich klasyfikację, wskazano na potencjał blogosfery jako wirtualnej społeczności, a także omówiono liczne korzyści wynikające z prowadzenie bloga korporacyjnego. W drugiej części opracowania zaprezentowano wyniki badań pierwotnych, przeprowadzonych wśród przedstawicieli młodych osób (w wieku 15-24 lat), których celem było poznanie ich postaw względem wykorzystanie blogów korporacyjnych w komunikacji marketingowej
Cytowanie	Kowalska M. (2020) THE BLOG AS A COMMUNICATION TOOL IN THE ASSESSMENT OF YOUNG CONSUMERS - THE RESULTS OF EMPIRICAL RESEARCH.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 23(72): 57-67
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Autor	Yuriy Hubeni, Oksana Krupa, Volodymyr Krupa, Nataliia Raiter
Tytuł	Globalization and Local Determinants of HORECA Customers Market Behavior in the Wholesale Food Market
Title	Globalization and Local Determinants of HORECA Customers Market Behavior in the Wholesale Food Market
Słowa kluczowe	globalization, HoReCa, wholesale trade, wholesale market of agricultural production, wholesale purchase, customers’ market behavior
Key words	globalization, HoReCa, wholesale trade, wholesale market of agricultural production, wholesale purchase, customers’ market behavior
Abstrakt	The article is devoted to the research of local determinants of HoReCa sphere subject economic behavior in the wholesale markets of agricultural production under hospitality sphere globalization in Ukraine. The authors generalized the key provisions of consumer market behavior theories and its formation factors in HoReCa sphere. The peculiarities of agricultural wholesale market functioning are defined and the competitive surrounding of wholesale food market in western region of Ukraine is characterized. Main principles of business organization in HoReCa sphere are studied; the impact of globalization and foreign economic activity vectors on this sphere internationalization is outlined. The results of research project made by the authors are given, which was aimed at examining motives and peculiarities of HoReCa customers market behavior when wholesale purchasing agricultural production for their own business. The research was conducted on the basis of “Shuvar” market of agricultural production Ltd. - the largest in Western Ukraine wholesale agricultural market. It consists of several specialized food halls, including HoReCa centre. The structure of HoReCa establishments, that are “Shuvar” wholesale market clients, is analyzed. The factors influencing their managers’ decisions, concerning purchase assortment, its frequency, the most convenient time of goods delivery, are investigated. The evaluation of significance degree of certain products purchase, including price, products homogeneity, their constant availability, exclusiveness, is received. HoReCa sphere subjects’ wishes were studied, concerning purchase information support in the wholesale market, for service quality improvement.
Abstract	The article is devoted to the research of local determinants of HoReCa sphere subject economic behavior in the wholesale markets of agricultural production under hospitality sphere globalization in Ukraine. The authors generalized the key provisions of consumer market behavior theories and its formation factors in HoReCa sphere. The peculiarities of agricultural wholesale market functioning are defined and the competitive surrounding of wholesale food market in western region of Ukraine is characterized. Main principles of business organization in HoReCa sphere are studied; the impact of globalization and foreign economic activity vectors on this sphere internationalization is outlined. The results of research project made by the authors are given, which was aimed at examining motives and peculiarities of HoReCa customers market behavior when wholesale purchasing agricultural production for their own business. The research was conducted on the basis of “Shuvar” market of agricultural production Ltd. - the largest in Western Ukraine wholesale agricultural market. It consists of several specialized food halls, including HoReCa centre. The structure of HoReCa establishments, that are “Shuvar” wholesale market clients, is analyzed. The factors influencing their managers’ decisions, concerning purchase assortment, its frequency, the most convenient time of goods delivery, are investigated. The evaluation of significance degree of certain products purchase, including price, products homogeneity, their constant availability, exclusiveness, is received. HoReCa sphere subjects’ wishes were studied, concerning purchase information support in the wholesale market, for service quality improvement.
Cytowanie	Hubeni Y., Krupa O., Krupa V., Raiter N. (2020) Globalization and Local Determinants of HORECA Customers Market Behavior in the Wholesale Food Market.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 20(35), z. 1: 25-39
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Pełny tekst	PRS_2020_T20(35)_n1_s25.pdf

Autor	Тetiana Bilushchak, Sofia Kolos
Tytuł	Functioning of book trailers in the development of literarytourism popularization in the context of hashtag analysis
Title
Słowa kluczowe	multimedia presentation, social networks, video advertising of books, book trailer,hashtags, statistics, literary tourism
Key words
Abstrakt	Based on the analysis of hashtags, it was found that the use of a multimedia formatof book presentation as a book trailer on social networks is an effective means of promotingliterary tourism. With the help of the “goal tree” method, an information model of thefunctioning of book trailers in the development of literary tourism popularization was created.The creation of a “goal tree” in the study provided an opportunity at the stage of informationmodeling to show the subordination and relationship of goals, which demonstrates the divisionof the overall goal into sub-goals, objectives and individual actions.
Abstract
Cytowanie	Bilushchak Т., Kolos S.
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Autor	Alexandra-Maria Chirilas, Diana Foris
Tytuł	DEVELOPMENT OF AGRITOURISM THROUGH THE CONCEPT OF LOCAL GASTRONOMY POINTS
Title
Słowa kluczowe	agritourism, rural areas, local gastronomy
Key words
Abstrakt	This paper addresses issues regarding the new government initiative Local Gastronomic Points to develop rural areas with agritourism potential in Romania by highlighting the local gastronomy. The main objective of this research is to identify how the concept of Local Gastronomic Points is perceived in terms of the opinion of the owners who manage such businesses and to identify the implications of this concept in the development of agritourism. In this respect, qualitative marketing research based on the semi-structured interview method was conducted at the level of the rural tourist destination Vama Buzaului, Romania. The main conclusion of the study is that the Local Gastronomic Points is an initiative that demonstrates that it can generate horizontal development of the rural areas and the development of agritourism. The research results revealed that this concept enhances the local community and gastronomy. Starting from these results, we propose to design a unitary Gastro Local concept at the county level, which should include specific requirements regarding the culinary preparations and services, the standardization of the marking and signalling of these Points, and intense activity of information and tourist promotion. The results of the study are conclusive and relevant for stakeholders in agritourism, for the responsible public authorities in the field of tourism, to develop competitive rural tourist destinations. The paper also offers future research directions.
Abstract
Cytowanie	Chirilas A., Foris D.
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Autor	Barbara Kucharska, Mirosława Malinowska
Tytuł	Pokolenie Y na rynku żywności – perspektywa placówek gastronomicznych
Title	Generation Y on the Food Market – the Perspective of Catering Establishment
Słowa kluczowe	pokolenie Y, rynek żywności, placówka gastronomiczna
Key words	generation Y, food market, catering establishment
Abstrakt	Celem artykułu jest identyfikacja wybranych elementów zachowań pokolenia Y na rynku usług gastronomicznych oraz działań podejmowanych przez placówki gastronomiczne w kontekście tych zachowań. Realizacji celu posłużyły studia literaturowe, informacje pochodzące z czasopism branżowych oraz badania bezpośrednie przeprowadzone przez autorów artykułu. Identyfikacji wyróżników oferty placówek gastronomicznych wpisujących się w specyfikę pokolenia Y dokonano na podstawie analizie zawartości informacji zawartych na stronach internetowych placówek. Wyniki przeprowadzonych badań i analiz wskazują, że pokolenie Y to niezwykle ważny podmiot rynku usług gastronomicznych – duży liczebnie, ale również innowacyjny, aktywny, szybki, wymagający. Zachowania pokolenia Y wyznaczają współczesne trendy na rynku i wymuszają podejmowanie działań przez placówki gastronomiczne zgodne z tymi trendami - w zakresie oferty, jej różnorodności i dostępności, a także wirtualizacji elementów obsługi klienta.
Abstract	The aim of the article is to identify selected elements of behaviors of generation Y on the market of catering services and activities undertaken by catering establishments in the context of these behaviors. The purpose of the article was accomplished by literature studies, information from branche magazines, and direct research carried out by the authors of the article. Identification of the distinguishing features of gastronomic establishments suitable to the specificity of generation Y was based on the analysis of the content of information contained on the websites of these establishments. The results of research and analysis indicate that Generation Y is an extremely important entity on the food service market - it is not only large in number, but also innovative, active, fast and demanding. Behaviors of generation Y determine modern market trends and force gastronomic establishments in accordance with these trends - in terms of the offer, its diversity and availability, as well as the virtualization of customer service elements.
Cytowanie	Kucharska B., Malinowska M. (2020) Pokolenie Y na rynku żywności – perspektywa placówek gastronomicznych.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 20(35), z. 1: 40-51
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Pełny tekst	PRS_2020_T20(35)_n1_s40.pdf

Autor	Cezary Szydłowski
Tytuł	AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND
Title	Audyt dochodów z tytułu opłaty miejscowej w wybranych gminach województwa pomorskiego w Polsce
Słowa kluczowe	audit, budget revenues, local tax, climate fee, public sector, local government.
Key words	audyt, dochody budżetowe, opłata miejscowa, opłata klimatyczna, sektor publiczny, samorząd terytorialny.
Abstrakt	The article presents the importance of auditing the assessment of a commune's budget revenues for tourist fees (local fee or spa fee) as a tool enabling its increase by the commune authorized to impose it. The purpose of this article is to present on the basis of selected coastal municipalities of the Pomeranian Voivodeship in Poland, the role and significance of the audit of the assessment of income to the municipal budget in terms of local and spa fees. The article uses case study, analytical method, inference method and document examination method as the research methodology. The source materials for the analysis were documents made available on the pages of the Public Information Bulletin by the assessed local government units from the Pomeranian Voivodeship (reports on the implementation of the budget and Rb-27s reports containing information on revenue for the year). The local and spa fees constitute a small share in the total income of the budgets of the surveyed municipalities. The key factor improving the revenues of municipalities from local and spa fees is the improvement of their collection system. The risk of inefficient collection of fees by those who collect them from tourists is a threat to effective collection of the fees. Therefore, individual communes should improve the supervision system and control of toll collection by hotel service providers.
Abstract	Artykuł przedstawia znaczenie audytu oceny dochodów do budżetu gminy z tytułu opłat turystycznych (opłaty miejscowej lub opłaty uzdrowiskowej) jako narzędzia umożliwiającego zwiększanie jego poboru przez gminę uprawnioną do jej nakładania. Głównym celem artykułu było ustalenie jaki poziom dochodów budżetowych nadmorskich gmin województwa pomorskiego w Polsce stanowią wpływy z opłaty miejscowej i uzdrowiskowej. W artykule jako metodę badawczą wykorzystano studium przypadku, metodę analityczną, metodę wnioskowania oraz metodę badania dokumentów. Ocenie poddano wybrane nadmorskie samorządy miejskie oraz wiejskie województwa pomorskiego w Polsce. Materiał źródłowy do analizy stanowiły sprawozdania z realizacji budżetu oraz sprawozdania Rb-27s zawierające informacje o dochodach za dany rok. Przeprowadzone badania uwidoczniły, że dochody z opłaty miejscowej i uzdrowiskowej stanowią niewielki udział w budżecie poszczególnych gmin. Kluczowym czynnikiem wpływającym na poprawę dochodów gmin z tytułu opłat miejscowych i uzdrowiskowych jest usprawnienie systemu ich poboru.
Cytowanie	Szydłowski C. (2020) AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 23(72): 208-221
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Pełny tekst	PEFIM_2020_n72_s208.pdf