61. |
Economic Sciences for Agribusiness and Rural Economy, 2018 |
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Pawlonka T. BEHAVIOURAL FINANCE IN AGRIBUSINESS – THE BIRTH OF A CONCEPT
Autor | Tomasz Pawlonka |
Tytuł | BEHAVIOURAL FINANCE IN AGRIBUSINESS – THE BIRTH OF A CONCEPT |
Title | |
Słowa kluczowe | homo oeconomicus, rationality, agriculture, speculative motif |
Key words | |
Abstrakt | Up until now, a model approach has constituted the core of mainstream economics with regard to the decision maker and decision-making conditions. The financial (and economic) crises appearing with increased frequency and numerous market anomalies, although considered predictable by economists and being only a residual component of econometric models, are related to the growing financialization of the economy and an existing asymmetry of information in the absence of full decision-maker rationality. The importance of the psychological characteristics of individuals, their knowledge, the level of trust and priorities, recognized more and more commonly in economic practice, make it necessary to conduct research to identify ‘difficult quantifiable’ characteristics of decision-makers, including their purely economic considerations. (as a supplement to previous economic considerations, including the inclusion of new variables to econometric models that have been in operation for years). The aim of the study was to systematize the evolution of the homo oeconomicus concept along with an indication of further possible directions in its development. A survey of behavioural finance in relation to agribusiness has also been reviewed, which is a perfect example of the evolution of mainstream economics. |
Abstract | |
Cytowanie | Pawlonka T. |
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Pełny tekst | ESARE_2018_n1_s389.pdf |
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62. |
Economic Sciences for Agribusiness and Rural Economy, 2018 |
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Paluszak G., Wiśniewska-Paluszak J. ECO-INDUSTRIAL BANK ATTENDANCE TO ECO-INDUSTRIAL SYMBIOSIS
Autor | Grzegorz Paluszak, Joanna Wiśniewska-Paluszak |
Tytuł | ECO-INDUSTRIAL BANK ATTENDANCE TO ECO-INDUSTRIAL SYMBIOSIS |
Title | |
Słowa kluczowe | eco-industrial bank, eco-industrial symbiosis, industrial ecology |
Key words | |
Abstrakt | This article aims at conceptualization of new construct of eco-industrial bank and discusses its role in the development of eco-industrial symbiosis. The concept has been grounded in late theoretical streams of industrial ecology and industrial networks. The eco-industry bank plays a significant role of connecting ecology with business for the stakeholders’ economic and social benefits. According to the concept the broad objectives of the bank are to use financial resources with economic, social and environmental responsibility and to give priority to environmental interaction with business and society. |
Abstract | |
Cytowanie | Paluszak G., Wiśniewska-Paluszak J. |
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Pełny tekst | ESARE_2018_n1_s396.pdf |
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63. |
Economic Sciences for Agribusiness and Rural Economy, 2018 |
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Bajan B., Mrówczynska-Kamińska A. GLOBAL DIFFERENCES IN LABOUR PRODUCTIVITY IN THE AGRIBUSINESS
Autor | Bartłomiej Bajan, Aldona Mrówczynska-Kamińska |
Tytuł | GLOBAL DIFFERENCES IN LABOUR PRODUCTIVITY IN THE AGRIBUSINESS |
Title | |
Słowa kluczowe | agribusiness, labour productivity, economic growth |
Key words | |
Abstrakt | The purpose of this paper is to assess the global differences in labour productivity in the agribusiness. The relationship between a country’s economic development level (measured as GDP per capita) and labour productivity in the agriculture and across the entire agribusiness was measured in 39 countries around the world (which are entered to the World Input-Output Database and for which the relevant I/O tables were prepared) in 2000 and 2014. The input-output analysis, employed as the main research method, enabled the calculation of value added in the agriculture and elsewhere in the agribusiness. The results suggest the existence of a positive linear association between agribusiness labour productivity and economic development level, as corroborated by previous observations. In turn, two separate groups are noticeable in the relationship between agricultural labour productivity and the level of development of a country. In the first group of countries, agricultural labour productivity grows fast as the economy grows whereas in the second group, the growth rate of labour productivity clearly decreases as the economy grows. This study is a part of the discussion on the global agricultural development model which, on the one hand, calls for increasing the productivity of agricultural labour and, on the other, shows a need to reduce environmental degradation. |
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Cytowanie | Bajan B., Mrówczynska-Kamińska A. |
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Pełny tekst | ESARE_2018_n2_s191.pdf |
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64. |
Economic Sciences for Agribusiness and Rural Economy, 2018 |
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Milewska A. KNOWLEDGE BASED ECONOMY: OPPORTUNITIES AND CHALLENGES
Autor | Anna Milewska |
Tytuł | KNOWLEDGE BASED ECONOMY: OPPORTUNITIES AND CHALLENGES |
Title | |
Słowa kluczowe | knowledge management, shared services centres, business process outsourcing |
Key words | |
Abstrakt | Nowadays, we can observe in different business and academicals environments an ongoing dialog about knowledge – based economy, due to the fact, that economies are increasingly based on knowledge and information. Practically it means, that companies have started looking for answers for plenty important questions – what ‘knowledge’ exactly means and what kind of knowledge is significant from business continuity perspective? What exactly is a driver of productivity and economic growth? Business executives have to face also other challenges: how all this knowledge has to be managed and how to adapt to swiftly changing circumstances? Should it be centralized in shared services centres forms or maybe outsourced based on business process outsourcing strategy? Do companies should establish cooperation with universities or R&D institutes based on the cluster structure? In this article the author will characterized the knowledge as a source of competitiveness, increasing importance of science and try to summarize best practices in that field. |
Abstract | |
Cytowanie | Milewska A. |
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Pełny tekst | ESARE_2018_n2_s313.pdf |
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65. |
Economic Sciences for Agribusiness and Rural Economy, 2018 |
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Rokicki T. THE ORGANISATION OF TRANSPORT IN THE AGRIBUSINESS SECTOR IN THE RESEARCH OF THE FACULTY OF ECONOMIC SCIENCES OF WULS-SGGW IN THE 21ST CENTURY
Autor | Tomasz Rokicki |
Tytuł | THE ORGANISATION OF TRANSPORT IN THE AGRIBUSINESS SECTOR IN THE RESEARCH OF THE FACULTY OF ECONOMIC SCIENCES OF WULS-SGGW IN THE 21ST CENTURY |
Title | |
Słowa kluczowe | transport cost, agribusiness, food processing, own and external transport |
Key words | |
Abstrakt | Transport is a very important branch of the economy. It was quite well recognized in the case of industry services, however, there have been few studies on transport services provided in the agribusiness sector. This gap was filled by employees of the Faculty of Economic Sciences at WULS-SGGW. The subjects of interest were entities dealing in food processing. The study reviewed research and publications of the Faculty’s employees that were created in the 21st century. The majority of enterprises did not have a separate department dealing with transport. Apart from own transportation, small and micro enterprises also combined their own and external transport means. Forwarding services were used to a small extent in the shipping process organisation. The results of the research at WULS-SGGW and other studies were quite similar. |
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Cytowanie | Rokicki T. |
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Pełny tekst | ESARE_2018_n2_s347.pdf |
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66. |
Annals of Marketing Management and Economics, 2018 |
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Kaźmierczak J., Łabuz A. MULTI-LEVEL MARKETING. FEATURES AND CONTROVERSY
Autor | Justyna Kaźmierczak, Artur Łabuz |
Tytuł | MULTI-LEVEL MARKETING. FEATURES AND CONTROVERSY |
Title | |
Słowa kluczowe | marketing, network of connections, commission system, business model. |
Key words | |
Abstrakt | Multi-Level Marketing is a kind of novelty in the business reality. The greatest popularity gained in Western countries, where it functions as a kind of hybrid method in distribution of the goods with the design of the sales network. It is one of the most secure business models. In Poland the awareness of this type of activity is still small and remains a wide spectrum of scientific research. This situation has led to the creation of this article. The aim of the publication is to highlight the problems of Multi-Level Marketing, an indication of the essence of this phenomenon, and show how far is different than traditional marketing. The article presents the system of functioning of this kind of business, how it works a system of charging commissions and indicated a practical example of this system. Considerations based on literature studies and case studies. |
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Cytowanie | Kaźmierczak J., Łabuz A. |
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Pełny tekst | AMME_2018_n1_s25.pdf |
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67. |
Annals of Marketing Management and Economics, 2018 |
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Leśniewski M., Pacholarz W. SYNERGY AND DIVERSITY OF THE RESOURCES OF AN ENTERPRISE. KNOWLEDGE MANAGER – MODEL APPROACH
Autor | Michał Leśniewski, Wioletta Pacholarz |
Tytuł | SYNERGY AND DIVERSITY OF THE RESOURCES OF AN ENTERPRISE. KNOWLEDGE MANAGER – MODEL APPROACH |
Title | |
Słowa kluczowe | manager knowledge, diversity enterprise resource, business management |
Key words | |
Abstrakt | One of the fundamental problems relating to the management of the company is the manager and its employees’ as the human resource of the organisation. Managers with their staff and particularly positive relationship between them are able to build constructive foundation of the future undertakings. The aim of the white paper is to provide a fault energy and diversity of companies with the presentation of his concept of manager’s model knowledge. In the development of the adopted research hypotheses formulated as follows: First hypothesis research area: knowledge manager is a wizard synergetic and diversity of companies, second hypothesis research area: meteoric manager is provided through knowledge and be able to use this knowledge, Third research hypothesis: manager knowledge can be reflected in the form of a concept of material and the concept of an intangible asset. The development of a conceptual design and is based on the method of interpretation literature |
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Cytowanie | Leśniewski M., Pacholarz W. |
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Pełny tekst | AMME_2018_n1_s35.pdf |
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68. |
Annals of Marketing Management and Economics, 2018 |
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Boychenko V., Tsyhaniuk D. STRATEGIC MANAGEMENT OF TRANSNATIONAL BANKS IN THE INTERNATIONAL MARKET AFTER THE GLOBAL FINANCIAL CRISIS
Autor | Vita Boychenko, Dmytro Tsyhaniuk |
Tytuł | STRATEGIC MANAGEMENT OF TRANSNATIONAL BANKS IN THE INTERNATIONAL MARKET AFTER THE GLOBAL FINANCIAL CRISIS |
Title | |
Słowa kluczowe | strategic management, transnational banks, international market, financial crisis, post-crisis development. |
Key words | |
Abstrakt | The article identifies post-crisis determinants of strategic management of transnational banks in the market of direct investments by means of the correlation analysis of the dependence of growth of external assets of transnational banks of European countries on the indicators of profitability and financial stability of banking systems of the countries of placement of subsidiary banks, the efficiency of the transmission mechanism of monetary policy in these countries, the structure of a complex financial crisis and the speed of post-crisis recovery of the country, ease of doing business. There is no obvious connection between the presence of foreign banks in the banking system and indicators of profitability, ease of doing business and financial stability of banking systems. This is confirmed by the correlation analysis of 45 indicators on the example of 26 European countries for 2009–2011 (the period immediately after the end of the global financial crisis of 2008–2009). It is proved that in the post-crisis period, for transnational banks, the decision of increasing/decreasing the volume of assets in the banking system of the host country is dominated by: 1) the structure of a complex financial crisis; 2) the speed of post-crisis recovery of economies and banking systems of these countries; 3) the effectiveness of the transmission mechanism of monetary policy in these countries |
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Cytowanie | Boychenko V., Tsyhaniuk D. |
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Pełny tekst | AMME_2018_n1_s131.pdf |
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69. |
Roczniki Naukowe Ekonomii Rolnictwa i Rozwoju Obszarów Wiejskich, 2018 |
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Barczyk-Ciuła J., Nogieć M., Sroka W., Wojewodzic T. Pozarolnicza działalność gospodarcza w gminach położonych w zasięgu oddziaływania Krakowskiego Obszaru Metropolitalnego
Autor | Justyna Barczyk-Ciuła, Marcin Nogieć, Wojciech Sroka, Tomasz Wojewodzic |
Tytuł | Pozarolnicza działalność gospodarcza w gminach położonych w zasięgu oddziaływania Krakowskiego Obszaru Metropolitalnego |
Title | NON-AGRICULTURAL BUSINESS ACTIVITIES IN GMINAS LOCATED WITHIN RANGE OF IMPACT OF KRAKÓW METROPOLITAN AREA |
Słowa kluczowe | Krakowski Obszar Metropolitalny, przedsiębiorczość, teoria lokalizacji |
Key words | Kraków Metropolitan Area, entrepreneurship, location theory |
Abstrakt | Identyfikacja czynników sprzyjających rozwojowi gospodarczemu należy do najważniejszych zadań ekonomii. Głównym celem opracowania było określenie zależności pomiędzy wybranymi cechami lokalizacji i polityki podatkowej prowadzonej przez organy samorządu terytorialnego a natężeniem przedsiębiorczości w gminach pozostających w strefie oddziaływania Krakowskiego Obszaru Metropolitalnego (KOM). Przeprowadzone analizy wykazały, że w okresie 1995-2016 szybciej zwiększała się liczba podmiotów gospodarczych w gminach bezpośrednio graniczących z Krakowem niż w jednostkach od niego oddalonych. Jednocześnie gminy zlokalizowane korzystniej względem regionalnego centrum gospodarczego prowadziły bardziej restrykcyjną politykę podatkową, dążąc do przejęcia w formie podatków lokalnych części renty lokalizacyjnej realizowanej przez przedsiębiorców. |
Abstract | One of economics’ major tasks is the identification of factors that facilitate economic growth. The main purpose of the study was to determine interrelations between selected features of a location, a tax policy implemented by territorial self-government authorities and the intensity of entrepreneurship in gminas [communes] within the range of impact of the Kraków Metropolitan Area (KMA). Based on the analyses which were conducted, in 1995-2016 the number of business entities in gminas bordering directly on Kraków increased faster compared to those located farther away. Reasons for such status quo include the increasing absorptive power of local markets within areas where population density has been increasing as well as migration of entrepreneurs from the core of the KMA to suburban gminas which have improved connections with Kraków. Concurrently, the gminas with more advantageous locations relative to the regional economic center implemented a more restrictive tax policy and aimed to take over, in the form of local taxes, a part of entrepreneurs’ location rent. |
Cytowanie | Barczyk-Ciuła J., Nogieć M., Sroka W., Wojewodzic T. (2018) Pozarolnicza działalność gospodarcza w gminach położonych w zasięgu oddziaływania Krakowskiego Obszaru Metropolitalnego.Roczniki Naukowe Ekonomii Rolnictwa i Rozwoju Obszarów Wiejskich, t. 105, z. 1: 47-57 |
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Pełny tekst | RNR_2018_n1_s47.pdf |
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70. |
Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2018 |
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Dylewski M., Filipiak B. Finansowanie zadań z zakresu likwidacji skutków katastrof naturalnych w jednostkach samorządu terytorialnego szczebla powiatowego
Autor | Marek Dylewski, Beata Filipiak |
Tytuł | Finansowanie zadań z zakresu likwidacji skutków katastrof naturalnych w jednostkach samorządu terytorialnego szczebla powiatowego |
Title | FINANCING OF TASKS RELATED TO THE ELIMINATION OF CONSEQUENCES OF NATURAL DISASTERS IN THE UNITS OF LOCAL GOVERNMENT AT THE POVIAT LEVEL |
Słowa kluczowe | jednostki samorządu terytorialnego, wydatki, katastrofy naturalne, zarządzanie kryzysowe. |
Key words | Local Government, Other Expenditure, Natural Disasters and Their Management |
Abstrakt | Każdego roku odnotowywanych jest coraz więcej katastrof naturalnych, a ich skutki są odczuwane przez coraz więcej podmiotów gospodarczych. W artykule wskazano na teoretyczne podstawy finansowania likwidacji skutków katastrof naturalnych. Przeanalizowano poziom wydatków na likwidację skutków katastrof naturalnych w powiatach przygranicznych i wskazano na zróżnicowanie badanych powiatów i województw między sobą zakresie wielkości wydatków ponoszonych na likwidację skutków klęsk naturalnych. |
Abstract | Every year there are more and more natural disasters, and their effects are felt by more and more business entities. The article pointed out the theoretical basis for the financing of liquidation of consequences of natural disasters. The level of expenditures on the elimination of the effects of natural disasters in border poviats was analyzed and it was pointed out that the examined poviats and voivodships differed in the scope of expenditures incurred for liquidation of the effects of natural disasters. |
Cytowanie | Dylewski M., Filipiak B. (2018) Finansowanie zadań z zakresu likwidacji skutków katastrof naturalnych w jednostkach samorządu terytorialnego szczebla powiatowego.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 20(69): 48-59 |
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Pełny tekst | PEFIM_2018_n69_s48.pdf |
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71. |
Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2018 |
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Jakubczak A. Strategie greenwashing w wybranych sieciach handlowych w Polsce
Autor | Anna Jakubczak |
Tytuł | Strategie greenwashing w wybranych sieciach handlowych w Polsce |
Title | Greenwashing strategies in selected retail chains in Poland |
Słowa kluczowe | greenwasing, społeczna odpowiedzialność biznesu, społeczna odpowiedzialność konsumentów, green consumerism |
Key words | greenwasing, corporate social responsibility, consumer social responsibility, green consumerism |
Abstrakt | Problemem poruszonym w artykule jest zjawisko greenwashing, które jest coraz częściej stosowane przez biznes, aby wprowadzić konsumentów w błędne przekonanie o wizerunku firmy lub produktu, jako przyjaznego środowisku naturalnemu. Celem artykułu jest analiza strategii greenwashing stosowanych przez sklepy dyskontowe w ofercie produktów spożywczych i na ich opakowaniach przez producentów. Przeanalizowano kilkadziesiąt produktów żywnościowych organicznych oraz "udających" organiczne w dwóch popularnych sieciach dyskontowych w Polsce. Analiza wyników potwierdza, że w wybranych sieciach stosuje się nieodpowiedzialnie społecznie praktyki sprzyjające stosowaniu strategii greenwashing. |
Abstract | The problem raised in the article is the phenomenon of greenwashing increasingly used by business to introduce consumers into a misconception about the image of a company or product as environmentally friendly. The aim of the article is to analyze greenwashing strategies used by discount stores in the offer of food products in packaging and by producers of these products. Several dozen organic and organic "pretending" food products were analyzed in two popular discount chains in Poland. The analysis of the results confirms that in selected networks irresponsibly social practices favoring the use of greenwashing strategies are applied. |
Cytowanie | Jakubczak A. (2018) Strategie greenwashing w wybranych sieciach handlowych w Polsce.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 20(69): 72-82 |
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Pełny tekst | PEFIM_2018_n69_s72.pdf |
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72. |
Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2018 |
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Milewska A. CENTRA USŁUG WSPÓLNYCH JAKO PODMIOT RACJONALIZUJĄCY KOSZTY W ORGANIZACJI – SKALA I ZAKRES DZIAŁANIA W POLSCE
Autor | Anna Milewska |
Tytuł | CENTRA USŁUG WSPÓLNYCH JAKO PODMIOT RACJONALIZUJĄCY KOSZTY W ORGANIZACJI – SKALA I ZAKRES DZIAŁANIA W POLSCE |
Title | SHARED SERVICES CENTER AS AN ENTITY RATIONALIZING COSTS IN THE ORGANIZATION – SCALE AND SCOPE OF ACTION IN POLAND |
Słowa kluczowe | Centrum Usług Wspólnych, koszty, racjonalizacja. |
Key words | Shared Services Center, costs, rationalization. |
Abstrakt | Celem artykułu było zaprezentowanie specyfiki, zakresu i skali działania Centrów Usług Wspólnych w Polsce. Są to podmioty racjonalizujące koszty, tworzone głównie przez międzynarodowe organizacje działające w sferze biznesu.W artykule zdefiniowane zostały determinanty lokalizacji tych jednostek oraz rodzaje usług świadczone w ramach Centrów. Ponadto wskazano także na zależność dotyczącą rozwoju centrów usług wspólnych a wzrostem liczy miejsc pracy w innych branżach. Aby osiągnąć założony cel Autorka posłużyła się m.in. danymi publikowanymi w raportach Związku Liderów Sektora Usług Biznesowych (ABSL), który jest wiodącą organizacją reprezentującą nowoczesne usługi dla biznesu w Polsce. Podmiot ten skupia centra usług wspólnych, outsourcingu procesów biznesowych, outsourcingu, centra badawczo-rozwojowe (Research&Development, R&D) oraz firmy wspierające rozwój sektora. Ponadto w artykule zwrócono także uwagę na instrumenty New Public Managment tj. możliwości tworzenia Centrów Usług Wspólnych w podsektorze samorządowym. |
Abstract | The aim of the article was to present the specificity, scope and scale of operation of Shared Service Centers in Poland. It is a cost-rationalizing entity, created mainly by international organizations operating in the sphere of business. The article defines the main determinants of the location of these units and the types of services provided as part of the Centers. In addition, there was also indicated a dependence on the development of shared service centers and the increase in the number of jobs in other industries. |
Cytowanie | Milewska A. (2018) CENTRA USŁUG WSPÓLNYCH JAKO PODMIOT RACJONALIZUJĄCY KOSZTY W ORGANIZACJI – SKALA I ZAKRES DZIAŁANIA W POLSCE.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 20(69): 127-135 |
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Pełny tekst | PEFIM_2018_n69_s127.pdf |
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73. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2018 |
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Glazkova I., Kozioł-Kaczorek D., Shmatko S. Smart Contracts as a New Technology in the Digital Economy
Autor | Irina Glazkova, Dorota Kozioł-Kaczorek, Sergey Shmatko |
Tytuł | Smart Contracts as a New Technology in the Digital Economy |
Title | Smart Contracts as a New Technology in the Digital Economy |
Słowa kluczowe | smart contract, cryptocurrency, blockchain |
Key words | smart contract, cryptocurrency, blockchain |
Abstrakt | Digital technologies have a number of advantages that contribute to the development of the economy and make it more transparent. Some of the main features of modern digital technologies are speeding up business processes, reducing costs, eliminating the possibility of fraud, ensuring the transparency of the system and the ability to check and analyze the system. Regardless of whether a commercial or government organization uses the technology, in any case, there is a wide range of possibilities of its application. One of these technologies is blockchain. A blockchain is a distributed database in which storage devices are not connected to a shared server. This database stores an ever-growing list of ordered records called blocks. Each block contains a timestamp and a link to the previous block. The article defines a smart contract, describes the main areas of its application and provides processes similar to smart contracts, but working outside the blockchain. We also consider some of the risks that arise when working with smart contracts. |
Abstract | Digital technologies have a number of advantages that contribute to the development of the economy and make it more transparent. Some of the main features of modern digital technologies are speeding up business processes, reducing costs, eliminating the possibility of fraud, ensuring the transparency of the system and the ability to check and analyze the system. Regardless of whether a commercial or government organization uses the technology, in any case, there is a wide range of possibilities of its application. One of these technologies is blockchain. A blockchain is a distributed database in which storage devices are not connected to a shared server. This database stores an ever-growing list of ordered records called blocks. Each block contains a timestamp and a link to the previous block. The article defines a smart contract, describes the main areas of its application and provides processes similar to smart contracts, but working outside the blockchain. We also consider some of the risks that arise when working with smart contracts. |
Cytowanie | Glazkova I., Kozioł-Kaczorek D., Shmatko S. (2018) Smart Contracts as a New Technology in the Digital Economy.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 4: 146-151 |
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Pełny tekst | PRS_2018_T18(33)_n4_s146.pdf |
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74. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2018 |
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Gruziel K., Raczkowska M. The Taxation of Agriculture in the European Union Countries
Autor | Kinga Gruziel, Małgorzata Raczkowska |
Tytuł | The Taxation of Agriculture in the European Union Countries |
Title | The Taxation of Agriculture in the European Union Countries |
Słowa kluczowe | tax, taxation of agriculture, agricultural tax |
Key words | tax, taxation of agriculture, agricultural tax |
Abstrakt | The paper sets out the key principles for taxation of agriculture in selected European Union countries. The theoretical foundations of tax systems in the context of their functions and features specified as desirable in the literature are discussed. EU agricultural taxation systems are presented in reference to optimisation and tax competitiveness. Some shared features of these agricultural taxation systems were pointed out and their division in two basic models (the British model and the continental model), which was presented taking as example the countries in which these models operate. Taxation of income derived from agricultural business activity is a natural direction of changes in tax systems. The tax policy implemented in the European Union countries in relation to agriculture make use of the principle of tax justice to the highest possible extent. The diversity of the tax rules and structures applied in the EU makes it possible to tax agricultural income without limiting the development potential of agricultural enterprises (farms), and often stimulates them. The form of individual tax systems results from numerous economic, social and political circumstances. Special tax treatment of agriculture is expressed through tax construction elements, e.g. right to deduct the value of generated loss or investment expenditure from taxable income. |
Abstract | The paper sets out the key principles for taxation of agriculture in selected European Union countries. The theoretical foundations of tax systems in the context of their functions and features specified as desirable in the literature are discussed. EU agricultural taxation systems are presented in reference to optimisation and tax competitiveness. Some shared features of these agricultural taxation systems were pointed out and their division in two basic models (the British model and the continental model), which was presented taking as example the countries in which these models operate. Taxation of income derived from agricultural business activity is a natural direction of changes in tax systems. The tax policy implemented in the European Union countries in relation to agriculture make use of the principle of tax justice to the highest possible extent. The diversity of the tax rules and structures applied in the EU makes it possible to tax agricultural income without limiting the development potential of agricultural enterprises (farms), and often stimulates them. The form of individual tax systems results from numerous economic, social and political circumstances. Special tax treatment of agriculture is expressed through tax construction elements, e.g. right to deduct the value of generated loss or investment expenditure from taxable income. |
Cytowanie | Gruziel K., Raczkowska M. (2018) The Taxation of Agriculture in the European Union Countries.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 4: 162-174 |
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Pełny tekst | PRS_2018_T18(33)_n4_s162.pdf |
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75. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2018 |
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Kacperska E. Działalność podmiotów z kapitałem zagranicznym w polskim rolnictwie
Autor | Elżbieta Kacperska |
Tytuł | Działalność podmiotów z kapitałem zagranicznym w polskim rolnictwie |
Title | Economic Activity of Entities with Foreign Capital in Polish Agriculture |
Słowa kluczowe | inwestycje zagraniczne, rolnictwo, agrobiznes, zatrudnienie, eksport, wyniki finansowe |
Key words | foreign investments, agriculture, agribusiness, employment, export, financial results |
Abstrakt | W 2015 roku w polskim rolnictwie działało 690 podmiotów z kapitałem zagranicznym, zatrudniając ponad 5,7 tys. osób. Kapitał zagraniczny zainwestowany w tych podmiotach stanowił ponad 90% udziału kapitału podstawowego. Celem opracowania było określenie skali działalności podmiotów z kapitałem zagranicznym w polskim rolnictwie. Analiza obejmowała liczbę podmiotów, rozmieszczenie geograficzne, liczbę zatrudnionych, obroty handlowe z zagranicą i wyniki finansowe. |
Abstract | In 2015, there were 690 entities with foreign capital operating in Polish agriculture, employing over 5.7 thousand. people. The foreign capital invested in these entities accounted for over 90% of the share of the share capital. The purpose of the article was to determine the scale of operations of entities with foreign investments in Polish agriculture. The analysis included the number of entities, geographical distribution, number of employees, foreign trade turnover and financial results. |
Cytowanie | Kacperska E. (2018) Działalność podmiotów z kapitałem zagranicznym w polskim rolnictwie.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 4: 222-235 |
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Pełny tekst | PRS_2018_T18(33)_n4_s222.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2018 |
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Kacprzak M., Król A., Radziszewska M. European Integration Influence on the Development of Human Capital of Small and Medium Enterprises in Poland
Autor | Marzena Kacprzak, Agnieszka Król, Marta Radziszewska |
Tytuł | European Integration Influence on the Development of Human Capital of Small and Medium Enterprises in Poland |
Title | European Integration Influence on the Development of Human Capital of Small and Medium Enterprises in Poland |
Słowa kluczowe | human capital, small and medium enterprises, European integration, EU assistance programs, EU funds |
Key words | human capital, small and medium enterprises, European integration, EU assistance programs, EU funds |
Abstrakt | Enterprises from the SME sector significantly affect the quality of human capital in Poland and the standards of their management are rising every year. The aim of this article is to present the essence and specifics of human capital of SMEs, showing the impact of European integration on the devel-opment of human capital in this sector. In addition, the authors focus on finding the answer to the question whether employers willingly reach for EU funding (sources of knowledge, forms, types of funding, barriers to access to funds) to be able to support and develop human capital that they have in the long run. The study was carried out by a survey method. The analysis made allowed to formu-late the following conclusions. Entrepreneurs willingly undertake to raise funds from EU funds. Re-spondents were convinced that EU funds help in the development of their businesses, although ob-taining funding alone is not easy. The respondents pointed to barriers, which include complicated and lengthy procedures, as well as low availability of information. |
Abstract | Enterprises from the SME sector significantly affect the quality of human capital in Poland and the standards of their management are rising every year. The aim of this article is to present the essence and specifics of human capital of SMEs, showing the impact of European integration on the devel-opment of human capital in this sector. In addition, the authors focus on finding the answer to the question whether employers willingly reach for EU funding (sources of knowledge, forms, types of funding, barriers to access to funds) to be able to support and develop human capital that they have in the long run. The study was carried out by a survey method. The analysis made allowed to formu-late the following conclusions. Entrepreneurs willingly undertake to raise funds from EU funds. Re-spondents were convinced that EU funds help in the development of their businesses, although ob-taining funding alone is not easy. The respondents pointed to barriers, which include complicated and lengthy procedures, as well as low availability of information. |
Cytowanie | Kacprzak M., Król A., Radziszewska M. (2018) European Integration Influence on the Development of Human Capital of Small and Medium Enterprises in Poland.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 4: 236-249 |
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Pełny tekst | PRS_2018_T18(33)_n4_s236.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2018 |
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Nowacki R., Wasilik K. Cooperation of Enterprises of the Sector of Food Processing Industry with the Entities Rendering Business Services
Autor | Robert Nowacki, Katarzyna Wasilik |
Tytuł | Cooperation of Enterprises of the Sector of Food Processing Industry with the Entities Rendering Business Services |
Title | Cooperation of Enterprises of the Sector of Food Processing Industry with the Entities Rendering Business Services |
Słowa kluczowe | food processing industry, business services, cooperation of enterprises, business relations |
Key words | food processing industry, business services, cooperation of enterprises, business relations |
Abstrakt | An intensive competition in the sector of food processing industry sets forth the requirement of improving the processes of operating in the market. One of them is cooperation with the entities rendering business services. The aim of the paper is to analyse the level of making use of business services by the enterprises operating in the food processing industry as well as to assess the cooperation between the companies rendering such services. The authors used for this purpose the results of quantitative research carried out among the enterprises operating in the polish market. In result of thereof they have ascertained that, in general, along with the growth of the size of an enterprise there grows the scale of the use of business services, and it must be said that greater propensity to use business services is displayed by the enterprises with the share of foreign capital. At the same time, the assessment of cooperation with the companies rendering business services is not determined either by the size of an enterprise or by the share of foreign capital. |
Abstract | An intensive competition in the sector of food processing industry sets forth the requirement of improving the processes of operating in the market. One of them is cooperation with the entities rendering business services. The aim of the paper is to analyse the level of making use of business services by the enterprises operating in the food processing industry as well as to assess the cooperation between the companies rendering such services. The authors used for this purpose the results of quantitative research carried out among the enterprises operating in the polish market. In result of thereof they have ascertained that, in general, along with the growth of the size of an enterprise there grows the scale of the use of business services, and it must be said that greater propensity to use business services is displayed by the enterprises with the share of foreign capital. At the same time, the assessment of cooperation with the companies rendering business services is not determined either by the size of an enterprise or by the share of foreign capital. |
Cytowanie | Nowacki R., Wasilik K. (2018) Cooperation of Enterprises of the Sector of Food Processing Industry with the Entities Rendering Business Services.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 4: 359-369 |
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Pełny tekst | PRS_2018_T18(33)_n4_s359.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2018 |
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Wasilewska N., Wasilewski M., Zabolotnyy S. The Enterprise’s Financial Condition Assessment as a Component of its Creditworthiness
Autor | Natalia Wasilewska, Mirosław Wasilewski, Serhiy Zabolotnyy |
Tytuł | The Enterprise’s Financial Condition Assessment as a Component of its Creditworthiness |
Title | The Enterprise’s Financial Condition Assessment as a Component of its Creditworthiness |
Słowa kluczowe | financial condition assessment, lending to enterprises, credit history, liquidity, debt, business activity, profitability |
Key words | financial condition assessment, lending to enterprises, credit history, liquidity, debt, business activity, profitability |
Abstrakt | The article covers aspects of financial condition analysis regarding creditworthiness of Ukrainian agricultural enterprises that had to operate in unstable economic conditions in 2009-2017. It is proposed to improve methodological approaches to financial assessment of an enterprise – a potential borrower, due to changes in the economy, in particular in the financial sector, which have been influenced by crises that have shaken the Ukrainian economy twice in the past ten years. The proposed approaches to assessing the financial condition of an agricultural enterprise as a component of its creditworthiness increase the accuracy and credibility of such assessments and help to minimize credit risks. |
Abstract | The article covers aspects of financial condition analysis regarding creditworthiness of Ukrainian agricultural enterprises that had to operate in unstable economic conditions in 2009-2017. It is proposed to improve methodological approaches to financial assessment of an enterprise – a potential borrower, due to changes in the economy, in particular in the financial sector, which have been influenced by crises that have shaken the Ukrainian economy twice in the past ten years. The proposed approaches to assessing the financial condition of an agricultural enterprise as a component of its creditworthiness increase the accuracy and credibility of such assessments and help to minimize credit risks. |
Cytowanie | Wasilewska N., Wasilewski M., Zabolotnyy S. (2018) The Enterprise’s Financial Condition Assessment as a Component of its Creditworthiness.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 4: 493-503 |
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Pełny tekst | PRS_2018_T18(33)_n4_s493.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2018 |
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Osborne P., Petrascu S., Popa D., Timofti E. The Investment Attractiveness of the Agricultural Sector in Republic of Moldova in Terms of European Integration
Autor | Paulina Osborne, Svetlana Petrascu, Daniela Popa, Elena Timofti |
Tytuł | The Investment Attractiveness of the Agricultural Sector in Republic of Moldova in Terms of European Integration |
Title | The Investment Attractiveness of the Agricultural Sector in Republic of Moldova in Terms of European Integration |
Słowa kluczowe | economic growth, investment attractiveness, investment environment, project financing, bank loans |
Key words | economic growth, investment attractiveness, investment environment, project financing, bank loans |
Abstrakt | The modernization of the Agro-food sector, and revitalization of its conditions and standards, needs to attract funding sources from international donors, which helps stimulate the development of high value agriculture. Consequently, attracting agricultural investment is a strategic priority for Moldovan farmers, as this represents tangible economic growth based on retooling and modernization of agriculture. The National Bureau of Statistics ranks Moldova second in relation to the interest rates charged for loans. The average annual interest rate for lending to agriculture is 14.13%. Georgia in first place with 29%. Despite all the successes of banking, agriculture (as a sector) still remains an unattractive investment for banks in Moldova. The banking sector has also expressed reluctance in supporting small-scale agribusiness. |
Abstract | The modernization of the Agro-food sector, and revitalization of its conditions and standards, needs to attract funding sources from international donors, which helps stimulate the development of high value agriculture. Consequently, attracting agricultural investment is a strategic priority for Moldovan farmers, as this represents tangible economic growth based on retooling and modernization of agriculture. The National Bureau of Statistics ranks Moldova second in relation to the interest rates charged for loans. The average annual interest rate for lending to agriculture is 14.13%. Georgia in first place with 29%. Despite all the successes of banking, agriculture (as a sector) still remains an unattractive investment for banks in Moldova. The banking sector has also expressed reluctance in supporting small-scale agribusiness. |
Cytowanie | Osborne P., Petrascu S., Popa D., Timofti E. (2018) The Investment Attractiveness of the Agricultural Sector in Republic of Moldova in Terms of European Integration.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 3: 315-322 |
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Pełny tekst | PRS_2018_T18(33)_n3_s315.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2018 |
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Bagińska M., Klepacka A. The Use of CSR Measurement Matrix in the Aspect of Sustainable Development
Autor | Monika Bagińska, Anna Klepacka |
Tytuł | The Use of CSR Measurement Matrix in the Aspect of Sustainable Development |
Title | The Use of CSR Measurement Matrix in the Aspect of Sustainable Development |
Słowa kluczowe | CSR, stakeholders, measurement matrix, sustainable development, Poland |
Key words | CSR, stakeholders, measurement matrix, sustainable development, Poland |
Abstrakt | The idea of Corporate Social Responsibility (CSR) represents the voluntary effort that companies invest in social life. Companies incorporate the concept of CSR strategy in their businesses, knowing its importance to the benefit of the public at large and to sustainable development. Any activity of any major company is exposed to public opinion, which plays a key role in shaping the image of the company. Companies compete to win social trust and acceptance of their activity. The aim of the article was to present the value and significance of CSR activities undertaken by companies, using the example of two businesses, i.e. Polski Koncern Naftowy (PKN) Orlen and Kompania Piwowarska in reference to sustainable development. The article compares the CSR measurement matrix that allows assessing whether a given company is socially responsible, to what extent CSR activities affect the company's stakeholders and to what extent they are consistent with sustainable development (assigning particular CSR development tools by Stakeholders applying the weights from 1 to 3). ISO 26000 standards define the principles of social and environmental responsibility as a guide for organizations and in the analysed companies are a tool that exerts one of the greatest impacts on stakeholders. For both companies, the most important stakeholders are Shareholders and Managers, and they are the ones who, to the largest extent, conduct a socially responsible dialogue for which all CSR development tools are important. Both companies conduct key activities, PKN Orlen used 91% and Kompania Piwowarska 73% of all CSR development tools considered in this study. |
Abstract | The idea of Corporate Social Responsibility (CSR) represents the voluntary effort that companies invest in social life. Companies incorporate the concept of CSR strategy in their businesses, knowing its importance to the benefit of the public at large and to sustainable development. Any activity of any major company is exposed to public opinion, which plays a key role in shaping the image of the company. Companies compete to win social trust and acceptance of their activity. The aim of the article was to present the value and significance of CSR activities undertaken by companies, using the example of two businesses, i.e. Polski Koncern Naftowy (PKN) Orlen and Kompania Piwowarska in reference to sustainable development. The article compares the CSR measurement matrix that allows assessing whether a given company is socially responsible, to what extent CSR activities affect the company's stakeholders and to what extent they are consistent with sustainable development (assigning particular CSR development tools by Stakeholders applying the weights from 1 to 3). ISO 26000 standards define the principles of social and environmental responsibility as a guide for organizations and in the analysed companies are a tool that exerts one of the greatest impacts on stakeholders. For both companies, the most important stakeholders are Shareholders and Managers, and they are the ones who, to the largest extent, conduct a socially responsible dialogue for which all CSR development tools are important. Both companies conduct key activities, PKN Orlen used 91% and Kompania Piwowarska 73% of all CSR development tools considered in this study. |
Cytowanie | Bagińska M., Klepacka A. (2018) The Use of CSR Measurement Matrix in the Aspect of Sustainable Development.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 1: 80-87 |
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Pełny tekst | PRS_2018_T18(33)_n1_s80.pdf |
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