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Autor	Leszek Borowiec
Tytuł	Płynność finansowa i rentowność przychodów podmiotów sektora publicznego i prywatnego za lata 2008–2009
Title	Comparative assessment of the financial performance of public and private sector for the years 2008–2009
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Abstract	The experience of countries with developed market economy confirms that the development of public and private sectors is necessary for the proper functioning of the economy of the state. Using statistics published by the Central Statistical Office, the article presents the financial results of private and public sectors in 2008–2009. The study analyzes the liquidity and profitability of the companies surveyed. Article shows that in 2009 the financial results of the entities by sectors have improved properties compared to the previous year, and the higher profitability of the acquired entities in the private sector. At the same time public sector entities is characterized by a much higher level of liquidity.
Cytowanie	Borowiec L. (2011) Płynność finansowa i rentowność przychodów podmiotów sektora publicznego i prywatnego za lata 2008–2009.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 88: 209-218
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Pełny tekst	EIOGZ_2011_n88_s209.pdf

Autor	Agnieszka Kot-Zacharuk
Tytuł	Przekształcenia w polskiej bankowości spółdzielczej według opinii zarządzających bankami spółdzielczymi
Title	Transformations in polish cooperative banking in opinions cooperative banks manager
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Abstract	The paper presents the opinions of presidents of cooperative banks on the Polish cooperative banking transformation. Tests using a questionnaire interview was conducted in 2009. Act on Cooperative Banks and BGZ SA of 1994 helped to halt the bankruptcy process and the improvement of cooperative banks. At the same time had a negative impact on their development, because of the need for operation only in the municipality of residence of the bank and the lack of free choice of association. Polish accession to the EU increased interest in cooperative banks, the Polish agriculture support programs and increasing the share of credit. Simultaneously, the Polish cooperative banking interact appropriately selected products and services, as well as friendly and competent staff.
Cytowanie	Kot-Zacharuk A. (2011) Przekształcenia w polskiej bankowości spółdzielczej według opinii zarządzających bankami spółdzielczymi.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 88: 267-278
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Pełny tekst	EIOGZ_2011_n88_s267.pdf

Autor	Mirosław Wasilewski
Tytuł	Finansowanie rzeczowych aktywów trwałych z budżetu państwa (na przykładzie uczelni publicznych)
Title	Financing of fi xed assets from the state treasury (exemplifi ed by public institutions of higher education)
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Abstract	The aim of this paper is to find out determinants and options for purchasing fixed assets in state-operated institutions of higher education financed by the State Treasury. Based on applicable law that regulates the possibility of State Treasury’s financing of purchase or unaided production of fixed assets in public institutions of higher education, a detailed analysis was performed. An examination of the currently valid method and a procedure of fixed assets financing revealed difficulties encountered by institutions of higher education in the course of investments financed with State Treasury funds. Applicable statutory regulations concernig the limitation of financing of fixed assets with a subsidy specifically designated for the purchase or production of fixed assets contain significant complications, thus restricting operations and development of institutions of higher education. Values provided in taxation law, allowing for one-off depreciation or introducing limits for one-off depreciation are applicable to certain values, different groups of fixed assets and different businesses (that pay income tax). An institution of higher education is not a payer of income tax and as such it makes use of balance sheet regulations only (based on accounting policy), and it does not make use of tax policy. Tax reliefs do not impact on effectiveness of management of resources of an institution of higher education, and recording of one-off depreciation of fixed assets with a final value below an amount allowed for such depreciation results in the deformaion of financial result and economic/financial image of such an institution.
Cytowanie	Wasilewski M. (2011) Finansowanie rzeczowych aktywów trwałych z budżetu państwa (na przykładzie uczelni publicznych).Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 89: 5-16
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Pełny tekst	EIOGZ_2011_n89_s5.pdf

Autor	Izabela Lewandowska
Tytuł	Dopłaty do kapitału źródłem finansowania działalności rozwojowej w spółkach hodowlanych ANR
Title	Subsidies for capital as a source of founding development activities in breeding companies run by APA
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Abstract	This article describes subsidies for capital as a source of founding development activities in breeding companies. Farm crop and livestock companies, that have particular importance to the national economy, which rights of shares or stocks are performed by the Agricultural Property Agency, received financial support of 293,2 milion PLN in years 2001–2007. The subsidies for capital have been allocated to finance investment, acquisition of biological and breeding material, research and implementation projects and cover balance losses. The investment program taken in companies led to the upgrading of the material – technical base of breeding and created opportunities for strategic farms to become companies guaranteeing high efficiency in farming and production on elevated economic and financial level48
Cytowanie	Lewandowska I. (2011) Dopłaty do kapitału źródłem finansowania działalności rozwojowej w spółkach hodowlanych ANR.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 89: 37-48
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Pełny tekst	EIOGZ_2011_n89_s37.pdf

Autor	Daniela Zabielska
Tytuł	Uwarunkowania zasad funkcjonowania podatku VAT w gospodarstwach rolnych
Title	Conditioning of the operation of the VAT rules in agricultural
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Abstract	In the paper methods of accounting for VAT were presented and compared between flatclears farmers and farmers – payers of VAT in general principles. For example, the selected farms was showed measurable financial benefits when the farmer has been giving up the flat-rate VAT system. It was presented the views of 50 farmers from the Podlaskie voivodship about experiences with the transition to pay VAT in general principles. The results of research which shows that the main cause of change in accounting, particularly for farmers investing in fixed assets (machinery and buildings), there are high returns on the excess input tax due, taxpayers may have to spend on further development of his farm. It also showed that farmers’ knowledge on the economic benefits of altering the status of flat clearers farmer to farmer who pay VAT in general principles is more available and farmers are increasingly inclined to opt for such a solution. Farmers keeping VAT accounts and records often rely entities possessing the necessary expertise in tax matters.
Cytowanie	Zabielska D. (2011) Uwarunkowania zasad funkcjonowania podatku VAT w gospodarstwach rolnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 89: 61-74
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Pełny tekst	EIOGZ_2011_n89_s61.pdf

Autor	Magdalena Forfa
Tytuł	Podatek rolny a rozwój gospodarstw rolnych
Title	Agricultural tax and the development of farms
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Abstract	The study presents the construction of agricultural tax is anachronistic. Moreover the article presents it was not achieved the objectives of the reform of 1984. The construction of agricultural tax reduces the role of fiscal functions. Agricultural tax in relation to the revenues achieved from the farms, is much lower. The revenues of community for agricultural tax are at a very low level. It is lack of factors in the structure of agricultural tax that affect to increase the surface area of farms. Flow of workers from agriculture to other sectors of the economy is blocked not only by the taxation system, but also by an insurance scheme.
Cytowanie	Forfa M. (2011) Podatek rolny a rozwój gospodarstw rolnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 89: 75-82
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Pełny tekst	EIOGZ_2011_n89_s75.pdf

Autor	Monika Sidor
Tytuł	Rynek kredytowy w Polsce w warunkach integracji europejskich rynków
Title	Credit market in Poland in terms of European financial markets integretion
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Abstract	The aim of elaboration is a presentation of credit market in Poland in an aspect of its activity on European financial market. Brokerage and counseling credit trade in Poland, in terms of European integration of financial markets, is situated in a phase determined by quick development of its performance. Mortgages credits are one of the fastest developing segments in polish credit market. The competition in this area is still tightening, what leads to decreasing prices of a credit and liberalization of the procedure of applying for a credit.
Cytowanie	Sidor M. (2011) Rynek kredytowy w Polsce w warunkach integracji europejskich rynków.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 89: 83-96
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Autor	Maria Konopka
Tytuł	Analiza porównawcza rozwoju wybranych banków komercyjnych w latach 2001–2009
Title	Comparative analysis of the development of selected commercial banks in the years 2001–2009
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Abstract	Throughout the last decade, Bank Pekao S.A., ING Bank Śląski, Bank Zachodni WBK, Bank Millenium and BPH S.A were among those with the highest consolidation activity. Above-listed banks ranked in the top ten in terms of their assets and market capitalization in 2009. The work presents comparative study of development for those commercial banks. The analysis was conducted employing the sustainable development synthetic mesure, relative development rate index and Ward’s metod. Comparative study of development revealed how volatile the development process was with the Bank BPH S.A. showing the most fluctiuations in the process. In 2003 the bank ranked as the best while in 2008–2009 it was classified as the weakest. The study using the relative development index asserted the high ranking of Bank Pekao S.A. when compared to others. The analysis with Ward’s method proved that throughout 2001–2006 the distance among banks with respect to the selected characteristics was becoming less pronounced
Cytowanie	Konopka M. (2011) Analiza porównawcza rozwoju wybranych banków komercyjnych w latach 2001–2009.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 89: 123-136
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Autor	Iwona Oleniuch
Tytuł	Europejski system oznaczeń dla produktów regionalnych i tradycyjnych– diagnoza stanu i koniecznych reform
Title	European system of designations for regional and traditional food – the evaluation of the present condition and the needed reforms
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Abstract	The article presents the changes that took place in the European system of designations for the regional and traditional food products. The schemes were established in the early 90s of the twentieth century. Changes of the regulations were based on current needs, so no wonder that during their further development, some problems began to appear. The most important are: inefficient communication and promotion, lack of programs consistency, too high complexity of the system. In order to improve the European quality policy and to gain its potential profits, the European Commission carried out a series of consultations and prepared the agenda for the reform. The most important change is the introduction of the new Regulation of the European Parliament and of the Council on agricultural product quality schemes. The new legislation is expected to come into force next year.
Cytowanie	Oleniuch I. (2011) Europejski system oznaczeń dla produktów regionalnych i tradycyjnych– diagnoza stanu i koniecznych reform.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 90: 75-87
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Autor	Sylwia Golian, Anna Mazurek-Kusiak
Tytuł	Ocena współpracy właścicieli nowo powstających gospodarstw agroturystycznych z samorządami, ODR-ami i jednostkami naukowymi w zakresie rozwoju promocji usług agroturystycznych
Title	Assessment of the cooperation of owners of start-ups agritourism farm with local governments, agricultural advisory centre and scientific institutions in the development and promotion of agriturism se
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Abstract	The paper presents the forms of assistance which are expected by people who intend to establish an agritourism in the Lublin region from employees of municipalities, provincial governments, ODR-s and research institutes. The study was conducted diagnostic survey method, using the direct interview technique. The prospective entrepreneurs primarily expect from the institutions mentioned above expert advice, ideas for the development of innovative tourism products and cooperative promotion of tourism in the region. Action team owners of agritourism farms, employees of research institutes and ODR-in with the support of the local authority can bring visible results
Cytowanie	Golian S., Mazurek-Kusiak A. (2011) Ocena współpracy właścicieli nowo powstających gospodarstw agroturystycznych z samorządami, ODR-ami i jednostkami naukowymi w zakresie rozwoju promocji usług agroturystycznych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 90: 109-118
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Autor	Katarzyna Mysiak
Tytuł	Rola samorządu lokalnego i organizacji społecznych w wykorzystaniu potencjału turystycznego regionu na przykładzie gminy Cedry Wielkie
Title	Local government and social entities influence in development of tourism potential by example of Cedry Wielkie Municipality
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Abstract	The article reviews the involvement and cooperation between the local community represented by the local government and social organizations. Author highlights the development of the region with the participation of tourism in conjunction with the concept of sustainable development.
Cytowanie	Mysiak K. (2011) Rola samorządu lokalnego i organizacji społecznych w wykorzystaniu potencjału turystycznego regionu na przykładzie gminy Cedry Wielkie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 90: 119-129
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Autor	Joanna Kosmaczewska
Tytuł	Analiza efektywności gospodarowania gmin wiejskich w kontekście rozwoju funkcji turystycznej z wykorzystaniem metody DEA
Title	Analysis of the rural communes performance with regard for the development of tourist functions with the dea method application
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Abstract	Tourism, also in reference to rural areas, makes up an important component of the policy implemented at any level of the administrative division of the country. For that reason this article aims at the specification of the criterion which would indicate the rank of the tourist functions in the rural areas. The article has assumed the hypothesis that the ratio between the selected expenses of the commune, understood as outlay, to the effects, understood as the tourist functions index of the place, may serve as such criterion (following Baretje and Defert). To verify the assumed hypothesis, Data Envelopment Analysis (DEA) was used. The analysis was carried out in 67 rural communes in kujawsko-pomorskie province. Following the carried out analysis, it was found that the technical effectiveness may be deemed as a criterion which determines the rank of the tourist functions in the area of a rural commune. For those rural communes which put a priority to the development of the tourist functions the relative performance ratio should amount to 1, while in the case of rural communes focused on multi-functional development, including the development of tourist services but not mainly, the analyzed ratio should exceed the average value obtained in the communes under the analysis
Cytowanie	Kosmaczewska J. (2011) Analiza efektywności gospodarowania gmin wiejskich w kontekście rozwoju funkcji turystycznej z wykorzystaniem metody DEA.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 90: 131-141
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Autor	Bożena Kołosowska
Tytuł	Źródła informacji wykorzystywane w ocenie przedsiębiorstwa społecznie odpowiedzialnego
Title	Sources of information used in the evaluation of a socially responsible enterprise
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Abstract	The paper describes how important it becomes to create appropriate standards that are applicable to the operations of socially responsible companies and their stakeholders. Introduction of those standards becomes necessary for adequate presentation and verifi cation of reported data. Portions of interesting information can be acquired from separate social reports and it is often proposed by investors that elements of sustainable development should appear in fi nancial reports. Not all procedures however are formalized and unifi ed while range of presented data is vastly increasing making forms of corporate social responsibility more and more differentiated depending on assumed research paradigm. It is important however to take actions in order to unify presentation and interpretation methods of published data.
Cytowanie	Kołosowska B. (2011) Źródła informacji wykorzystywane w ocenie przedsiębiorstwa społecznie odpowiedzialnego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 91: 39-48
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Pełny tekst	EIOGZ_2011_n91_s39.pdf

Autor	Anna Rosa
Tytuł	Kredyty preferencyjne jako forma finansowania działalności rolniczej w Polsce
Title	Preferential credits as a form of financing agricultural activities in Poland
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Abstract	Agricultural activity requires involvement on the part of the government and also financial support from public institutions because it is burdened with a high level of risk and is subject to the influences of many unfavourable phenomena (e.g. natural, social or economic phenomena). The support of those activities which contribute to the development of agriculture and rural areas in Poland from the national funds is offered by the Agency for Restructuring and Modernization of Agriculture (ARMA). The national programmes of the financial support of agriculture consist among others in subsidies offered by the Agency to the interest on bank. Preferential loans are the most frequently used by farmers a form of financing because their cost of servicing due to payment of ARMA is lower than operating commercial loans. This article aims to assess a preferential credits as a form of financing agricultural activities. Assessment was based on the volume of preferential agricultural credits given by banks with the subsidy of the Agency for Restructuring and Modernization of Agriculture to the interest. In addition, the subject of analysis is the share of preferential loans in loans to agriculture and the structure of preferential loans by type of credit line. In the article, statistical data from the reports of the Agency for Restructuring and Modernization of Agriculture was used, and the time scope of the analysis included the years of 2003–2010.
Cytowanie	Rosa A. (2011) Kredyty preferencyjne jako forma finansowania działalności rolniczej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 91: 97-106
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Autor	Tomasz Pawlonka
Tytuł	Systemowe bariery rozwojowe banków spółdzielczych w latach 2000–2010
Title	Systemic barriers to the development of cooperative banks in 2000–2010
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Abstract	In the years 2000–2010 Polish cooperative banking sector was characterize by a strong and stable economic situation. Period 2007–2010, however, highlighted the signifi cant systemic barriers to development that have limited the positive trends for cooperative banks. As a result of the end of the consolidation of cooperative banks and reduce the possibility of further lowering interest margin cooperative banks began to lose market share due to more rapid development of commercial banks. Systemic barriers to the development of cooperative banks require an integrated, systemic and coherent action. Taken the initiative like the possibility of bond issues by cooperative banks, merger of two associations represent an important opportunity to overcome some barriers to development
Cytowanie	Pawlonka T. (2011) Systemowe bariery rozwojowe banków spółdzielczych w latach 2000–2010.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 91: 141-152
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Pełny tekst	EIOGZ_2011_n91_s141.pdf

Autor	Agnieszka Rola-Jarzębowska
Tytuł	Kompetencje menedżerskie w gospodarce opartej na informacji
Title	Managerial competence in an economy based on information
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Abstract	The study attempted to present the most important managerial competencies essential in enterprises based on knowledge and information. The study pointed out that the range and scope of competence, which should use the manager continues to increase so the need is continuous development of managerial personnel.
Cytowanie	Rola-Jarzębowska A. (2011) Kompetencje menedżerskie w gospodarce opartej na informacji.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 91: 201-210
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Pełny tekst	EIOGZ_2011_n91_s201.pdf

Autor	Jolanta Pochopień
Tytuł	Zarządzanie talentami
Title	Talent Management
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Abstract	Talent management is listed as the world’s major trends. The author presents the causes of the growing importance of talents in companies, acquisition methods, development and a new pattern of talent management: “talent on demand” model which is more appropriate for 21st century business. The author also points out the possibility of using analitycal tools in talent management. The article presents the study results of talent management.
Cytowanie	Pochopień J. (2011) Zarządzanie talentami.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 91: 211-218
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Pełny tekst	EIOGZ_2011_n91_s211.pdf

Autor	Agata Żak
Tytuł	Zmiany sytuacji finansowej po fuzji na przykładzie spółki akcyjnej z branży owocowo-warzywnej
Title	Changes of financial situation of a company after the merger on the example of a joint-stock company from fruit and vegetable industry
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Abstract	The mergers become more frequently alternative of development for the companies from fruit and vegetable industry. The paper aims to analyze the changes in the structure of balance sheet as well as profit and loss accounts after the company’s merger. The influence of the merger on effectiveness and financial ratios of company were examined. The analysis results don’t show financial diffi culties typical for the described in the literature situation after merger of two companies. The results show the financial position of the examined company from fruit and vegetable industry improved in the year after the merger
Cytowanie	Żak A. (2011) Zmiany sytuacji finansowej po fuzji na przykładzie spółki akcyjnej z branży owocowo-warzywnej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 91: 257-270
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Pełny tekst	EIOGZ_2011_n91_s257.pdf

Autor	Tomasz Siudek
Tytuł	Podatek bankowy – konsekwencje dla sektora bankowego w Polsce
Title	Bank levy – implications for the banking sector in Poland
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Abstract	The paper concerns with a bank levy as an instrument of state regulation aimed at increasing the stability of the financial system. The analysis shows that in the case of Poland, an introduction of the bank levy at a rate of 0.39% of total assets would cause a significant rise in the tax burden on banks. According to our simulations, if the bank levy had been applied to the banks in the period 1999–2009, the total return on assets (ROA) and return on equity (ROE) would have gone down respectively by 0.39% and 5.90%. As a result, development of the banking sector, considered as a main driver of national economy, would have been slower.
Cytowanie	Siudek T. (2011) Podatek bankowy – konsekwencje dla sektora bankowego w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 92: 63-76
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Pełny tekst	EIOGZ_2011_n92_s63.pdf

Autor	Anna Mazurkiewicz-Pizło
Tytuł	Inspiracje teoretyczne konkurencyjności według Thünena, Marshalla, Portera
Title	Theoretical inspirations of competitiveness
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Abstract	In the article is presented selected theoretical aspects of competitiveness according to classical economists: Johann von Thünen, Alfred Marshall and Michael Porter. There is the theoretical clusters conception particularly cluster initiatives and conditions of their developments.
Cytowanie	Mazurkiewicz-Pizło A. (2011) Inspiracje teoretyczne konkurencyjności według Thünena, Marshalla, Portera.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 93: 5-18
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Pełny tekst	EIOGZ_2011_n93_s5.pdf