661. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Olewnicki D. Rozwój usług dla gospodarstw ogrodniczych w latach 2001–2006
Autor | Dawid Olewnicki |
Tytuł | Rozwój usług dla gospodarstw ogrodniczych w latach 2001–2006 |
Title | Development of Market Services for Horticultural Farms in the Period 2001–2006 |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | Development of market services in horticulture, both production and indirectly production type services depend on many factors. First of all these are economical factors like farm size, level of farm specialisation, labour availability and intensification of production. In connection with that there were made an attempt of development assessment as well as demand for production and indirectly production services for horticultural farms on the basis of farmers opinion pull. The survey shows relationship between the size of the horticultural farm and amount of services ordered by agricultural or horticultural holdings as well as between the size of the horticultural farm and types of requested services. Analysis of the market services in agricultural and horticultural sector for the period 2001–2006 in Poland also was presented in the article |
Cytowanie | Olewnicki D. (2009) Rozwój usług dla gospodarstw ogrodniczych w latach 2001–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 73: 155-163 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n73_s155.pdf |
|
|
662. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Bórawski P. Pozarolnicza działalność gospodarcza na obszarach wiejskich jako dodatkowe źródło dochodu rodzin rolniczych
Autor | Piotr Bórawski |
Tytuł | Pozarolnicza działalność gospodarcza na obszarach wiejskich jako dodatkowe źródło dochodu rodzin rolniczych |
Title | Non-agricultural activity on rural areas as additional source of income of rural families |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The objective of the paper was to recognize non-agricultural activity of rural families as additional source of income. Particular attention was paid to legal and aoraganizational forms of enterprises, turnover changes and financial support forms. In the paper the possibilities of income increase within enterprise was established. Own survey proved positive changes in the development of nonagricultural activity on rural areas. Most of the farms’ owners used loans and credits as main financial source |
Cytowanie | Bórawski P. (2009) Pozarolnicza działalność gospodarcza na obszarach wiejskich jako dodatkowe źródło dochodu rodzin rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 15-22 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n75_s15.pdf |
|
|
663. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Domagalska-Grędys M. Rozwój jako element strategii gospodarstwa kwiaciarskiego
Autor | Marta Domagalska-Grędys |
Tytuł | Rozwój jako element strategii gospodarstwa kwiaciarskiego |
Title | The development as party of strategy fl oriculture farm |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | Creating is a feature of human as well as development for economic activities. In the article refers to the development of floriculture farm in the context of their strategy on the market. The history of the farm owners provide the basis for a qualitative evaluation and diagnosis cycle of life Cammeron`s and Quinn was used to assess quantitatively. The effect of both methods was an indication of the current phase of farm life to achieve the objective of holding examinations of the prospective diagnosis with the use of farm life-cycle model organization |
Cytowanie | Domagalska-Grędys M. (2009) Rozwój jako element strategii gospodarstwa kwiaciarskiego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 23-38 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n75_s23.pdf |
|
|
664. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Kusz D. Zróżnicowanie regionalne nakładów inwestycyjnych w rolnictwie polskim
Autor | Dariusz Kusz |
Tytuł | Zróżnicowanie regionalne nakładów inwestycyjnych w rolnictwie polskim |
Title | Provincial differentiation of investment value in Polish farming |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | This work presents and evaluates provincial differentiation of investment value in Polish farming in years 2002–2007. Big regional differentiation of investment value has been observed. Following provinces: Wielkopolskie, Zachodnio- Pomorskie, Opolskie, Warminsko-Mazurskie and Lubuskie are characterized by much higher investment activity than the remaining provinces of the country. This disproportion of investment value between the two groups of provinces is significant especially when calculating the value of investment per one farm or per one person working on the farm. Such big differentiation has resulted in polarization of farms in Poland and if such tendency continues, the disproportions are expected to grow |
Cytowanie | Kusz D. (2009) Zróżnicowanie regionalne nakładów inwestycyjnych w rolnictwie polskim.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 79-89 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n75_s79.pdf |
|
|
665. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Liziński T., Wróblewska A. Środowiskowe koszty i korzyści w przedsiębiorstwach agrobiznesu
Autor | Tadeusz Liziński, Anna Wróblewska |
Tytuł | Środowiskowe koszty i korzyści w przedsiębiorstwach agrobiznesu |
Title | Environmental costs and benefi ts in agrobusiness enterprises |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | Nitrogen balance indicated surplus in range 50–170 kg N/year in researched 5 farms in Żuławy Vistula Delta. This surplus is able to treat as external environmental cost which should undergo internalization that is included to account of person causing damage. It changed also position of enterprise economic optimum which should be treated as economic-ecological optimum. Grasslands in farms keeping cattle growing are simultaneously source of external benefits. Beyond-production significance of grasslands results from landscape, protective, hydrological, climatic meaning and other ecological benefits. Beyond-production functions should be appraised and included to economic-ecological valuation of farms. |
Cytowanie | Liziński T., Wróblewska A. (2009) Środowiskowe koszty i korzyści w przedsiębiorstwach agrobiznesu.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 105-119 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n75_s105.pdf |
|
|
666. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Babuchowska K., Marks-Bielska R. Wsparcie dochodów rolników w formie dopłat bezpośrednich
Autor | Karolina Babuchowska, Renata Marks-Bielska |
Tytuł | Wsparcie dochodów rolników w formie dopłat bezpośrednich |
Title | Farmers’ income support in the form of direct subsidies |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The paper is devoted to the application one of the Common Agricultural Policy instruments – the direct subsidies. The considerations were based on the available data of Agency for Restructuring and Modernization of Agriculture, other authors’ and own empirical studies conducted in Warmia and Mazury voivodeship among 4095 users of agricultural farms. According to the declarations of farmers covered the majority of them use the funds obtained from direct subsidies for purchase of the means of production (64,66% in 2004, 68,30% in 2005) and current expenditures (51,72% in 2004, 55,97% in 2005). The positive fact is that an increasing number of individuals invest in development of farms (24,08% in 2004, 26,01% in 2005) and allocate awarded funds to purchase of land (4,93% in 2004, 7,40% in 2005), which is an important symptom of development oriented behavior of farmers. It indicates the intentions of continued farming supported in numerous cases by financial potential and adequate education. |
Cytowanie | Babuchowska K., Marks-Bielska R. (2009) Wsparcie dochodów rolników w formie dopłat bezpośrednich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 135-148 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n75_s135.pdf |
|
|
667. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Miś T. Specyficzne uwarunkowania prowadzenia gospodarstw przez młodych rolników
Autor | Teresa Miś |
Tytuł | Specyficzne uwarunkowania prowadzenia gospodarstw przez młodych rolników |
Title | Specifi c Conditions for Farm Management by Young Farmers |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The project aimed at studying basic functional conditions for farms managed by young farmers. It showed that young farmers have been active and susceptible to changes, with consequential farm modernization. In their own opinions, the most important internal barriers in farm development are the shortage of own financial means, too small farm area and poor farm outfit with fixed assets. The most often indicated major factors dominating among external, farm-independent barriers were: too high prices of essential farm-production necessities, inflow of food products from abroad and problems experienced in sales of farm products and services. For an effective farm modernization process, young farmers need support from the institutional environment, including that by advisory and financial institutions, payment agencies, non-governmental organizations and local self-governments |
Cytowanie | Miś T. (2009) Specyficzne uwarunkowania prowadzenia gospodarstw przez młodych rolników.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 149-160 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n75_s149.pdf |
|
|
668. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Prochorowicz J., Wójcik A. Analiza słabych i mocnych stron wybranych gospodarstw specjalizujących się w produkcji mleka w latach 2005–2007
Autor | Jacek Prochorowicz, Agata Wójcik |
Tytuł | Analiza słabych i mocnych stron wybranych gospodarstw specjalizujących się w produkcji mleka w latach 2005–2007 |
Title | Analysis of strengths and weaknesses of selected farms specialized in dairy production in the years 2005–2007 |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The study assesses the small Polish farms specialized in dairy production compared to all of Polish farms associated to the European Dairy Farmers. EDF model was used for the calculation. That model is used to compare economic performance of farms involved in the studies compiled for the EDF. The survey covered the number of dairy farms with less than 50 cows in the period 2005–2007. On the basis of EDF data of seven Polish dairy farms analysis of the strengths and weaknesses was made. The analysis of strengths and weaknesses points to the competitive position of small Polish farms specialized in dairy production due to lower production costs and higher income attributable to those activities, recalculated per 100 kg of ECM, rather than average cost and revenue generated by all the Polish farms associated in EDF |
Cytowanie | Prochorowicz J., Wójcik A. (2009) Analiza słabych i mocnych stron wybranych gospodarstw specjalizujących się w produkcji mleka w latach 2005–2007.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 185-196 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n75_s185.pdf |
|
|
669. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Wasilewska A. Teoretyczne uwarunkowania procesu modernizacji gospodarstw rolniczych
Autor | Anna Wasilewska |
Tytuł | Teoretyczne uwarunkowania procesu modernizacji gospodarstw rolniczych |
Title | Theoretical aspect of farm modernization process |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | Considering the common use of the term “modernization” in socio-economic policy and the lack of common definition of this term, the author makes broad literature review. The research objective of the paper is to specify theoretical features of modernization, which should be the background for policy action and measures focused on farm modernization. Otherwise the policy action can lead to the weak effects and inefficient use of public money. The paper is composed of four essential chapter. First chapters shows the evolution of historical features of the modernization. Next, the author presents theoretical aims, phases and ways of modernization processes. Third chapter is related to the modernization in the context of multi-dimension character of the economic processes. Finally modernization is reduced to the micro level, i.e. farm or firm level. |
Cytowanie | Wasilewska A. (2009) Teoretyczne uwarunkowania procesu modernizacji gospodarstw rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 211-223 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n75_s211.pdf |
|
|
670. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Wilczyński A. Prognoza wyników ekonomicznych gospodarstw mlecznych w 2013 roku
Autor | Artur Wilczyński |
Tytuł | Prognoza wyników ekonomicznych gospodarstw mlecznych w 2013 roku |
Title | Prospects of Economic situation of dairy farms to 2013 |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | Projections and analyses for 28 farms members of European Dairy Farmers have been carried out on the basis three scenario differing of milk producer price (most probably, basic and optimistic). Farms were divided on three groups in dependence from milk yield. The projections presented in this publication consists prospects of dairy costs, returns and income. Calculations shows decline of farm income in all farms groups in 2007–2013. In most probably scenario decrease of entrepreneurs profit will has gone since 40–50%. The basic scenario in which milk price in 2007 and 2013 are the same entrepreneurs profit will declined about 25–30%. In the optimistic scenario profit will have the same trend like other scenarios but this decrease will be in limit 7–9%. |
Cytowanie | Wilczyński A. (2009) Prognoza wyników ekonomicznych gospodarstw mlecznych w 2013 roku.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 243-254 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n75_s243.pdf |
|
|
671. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Mrówczyńska-Kamińska A., Poczta W., Średzińska J. Determinanty dochodów gospodarstw rolnych Unii Europejskiej według typów rolniczych
Autor | Aldona Mrówczyńska-Kamińska, Walenty Poczta, Joanna Średzińska |
Tytuł | Determinanty dochodów gospodarstw rolnych Unii Europejskiej według typów rolniczych |
Title | The factors determining the agricultural holdings’ incomes in the European Union according to the types of farming |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The aim of this paper is to identify the factors determining the agricultural holdings’ incomes in the EU and to measure their strength and direction of impact on incomes achieved in holdings from specific types of farming. The FADN data from 2006 were used in the study. In order to realize the aim of this analyze the statistical method of multiple regression was used. The research showed that the strongest impacts on agricultural holdings’ incomes have: total utilized agricultural area, technical equipment of labour, inputs of current assets and subsidies on current operations. The strength and direction of influence of these factors are diverse for particular types of farming. |
Cytowanie | Mrówczyńska-Kamińska A., Poczta W., Średzińska J. (2009) Determinanty dochodów gospodarstw rolnych Unii Europejskiej według typów rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 17-30 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n76_s17.pdf |
|
|
672. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Szymańska E. Struktura kapitału w gospodarstwach trzodowych o różnej wielkości ekonomicznej
Autor | Elżbieta Szymańska |
Tytuł | Struktura kapitału w gospodarstwach trzodowych o różnej wielkości ekonomicznej |
Title | The capital structure in pigs holdings of different economic size |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The paper aims to present the capital structure in pigs holdings of different economic size. A research was made in the holdings which produced 100 and more porkers per year and accordingly participated in Farm Data Accountancy Network in years 2004–2006. Holdings were divided into the two groups in accordance to the economic size (large and very large). It results from the research that holdings of different economic size differed in their efficiency of land, labor, capital and level of net debt. In the first group share of loan capital amounted to 17.0% but in second one– to 23.0%. As for the structure of loans, the majority of them were long and medium- term ones. These loans were fully secured with fixed assets. Loan capital led to the efficiency of own capital, especially in case of larger holdings. This group was characterized with higher labor efficiency and fixed assets, and more financial means was invested |
Cytowanie | Szymańska E. (2009) Struktura kapitału w gospodarstwach trzodowych o różnej wielkości ekonomicznej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 41-51 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n76_s41.pdf |
|
|
673. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Mądra M. Obciążenie podatkiem rolnym indywidualnych gospodarstw rolnych
Autor | Magdalena Mądra |
Tytuł | Obciążenie podatkiem rolnym indywidualnych gospodarstw rolnych |
Title | The level of agricultural tax burden in individual farms |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The elaborations presents the level of agriculture tax in farms which conduced, during the researched period, agriculture accountancy according to FADN system. The article deals also with the relationship between generate sales revenues (total output) and family farm income. The presented research was surveyed in 2004–2007 in Mazowsze and Podlasie region. Farms have been characterized by criterion of cropland area, agriculture type and Economic Size Unit. The highest agriculture tax burden noticed in farms which characterized with the lowest economic power. The level of paid agriculture tax in relation to sale revenues was low and the highest tax burden noticed in group 10–30 ha of cropland area. The visible influence of this tax was perceptible in farms which managed a crop production. |
Cytowanie | Mądra M. (2009) Obciążenie podatkiem rolnym indywidualnych gospodarstw rolnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 175-186 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n76_s175.pdf |
|
|
674. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Chmielewska M. Podatek rolny w dochodach budżetowych gmin
Autor | Marzena Chmielewska |
Tytuł | Podatek rolny w dochodach budżetowych gmin |
Title | The farming tax in community’s budgets revenue |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The aim of elaboration was an assessment of farming tax revenues of the community’s budgets. The article presents relations between discussed revenues and chosen elements of the community’s budgets (own revenues and other taxes: including property tax, agricultural tax, forest tax, and tax on means of transport). The participation of cash inflow from farming tax in communities budgets were not differentiated, depending on kind of communities. Trends in chosen ratios in all communities (villages and other) were in general similar. |
Cytowanie | Chmielewska M. (2009) Podatek rolny w dochodach budżetowych gmin.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 187-197 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n77_s187.pdf |
|
|
675. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Mądra M. Kształtowanie poziomu zadłużenia w zależności od powierzchni użytków rolniczych gospodarstw rolnych
Autor | Magdalena Mądra |
Tytuł | Kształtowanie poziomu zadłużenia w zależności od powierzchni użytków rolniczych gospodarstw rolnych |
Title | The relation between the debt level and cropland area in agriculture farms |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The elaboration presents the debt level in relation to possessed cropland area used in agriculture farms. The article deals also with statistical regression model in which as a dependent variable chose the level of liabilities calculated per one hectare of cropland area. The presented research was surveyed in years 2004–2007, in Mazowsze and Podlasie region. Farms have been characterized by criterion of cropland area and were divided into six groups according to classification of PL-FADN. The regression models, estimated in elaborations showed that a variable of debt calculated per hectare of cropland area influenced on the degree of financial leverage and supply turnover in each year. It presented specific factors which had an impact on farmers investments decisions. The highest number of agriculture farms, which recorded foreign capital usage in financing structure, noticed in group of farms which noticed over 40 hectares of cropland area. |
Cytowanie | Mądra M. (2009) Kształtowanie poziomu zadłużenia w zależności od powierzchni użytków rolniczych gospodarstw rolnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 199-216 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n77_s199.pdf |
|
|
676. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Dworniak J. Fundusze własne a sytuacja finansowa spółdzielni mleczarskich
Autor | Jan Dworniak |
Tytuł | Fundusze własne a sytuacja finansowa spółdzielni mleczarskich |
Title | Financial situation of dairy cooperatives in relation to equity funds |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The elaboration presents chosen results of conducted research in cooperative dairy in the 2000–2005 in aspect of possessed equity and shareholders funds on financial results ground. It could be ascertained that together with increasing value of equity and shareholders fund noticed higher level of average price of milk, being paid to farmers. It evidenced the increased progression of improvements in cooperatives profitability. The strongest influence of these ratios was noticed in dairies which had had the highest equity and shareholders funds. Furthermore in these group noted also weaker relation between these funds and financial liquidity, whereas this financial indicator recorded stability and favourable level comparing to remain groups. The cooperative dairies which noticed higher profits and equity capital, decided to enlarge shareholders funds. It had resulted in secure of further development conducted activity. The applications of net profit in cooperatives was useful in effectiveness’ of financial situation assessment |
Cytowanie | Dworniak J. (2009) Fundusze własne a sytuacja finansowa spółdzielni mleczarskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 21-32 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n78_s21.pdf |
|
|
677. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Mądra M. Opodatkowanie indywidualnych gospodarstw rolnych a ich siła ekonomiczna
Autor | Magdalena Mądra |
Tytuł | Opodatkowanie indywidualnych gospodarstw rolnych a ich siła ekonomiczna |
Title | The meaning of agriculture taxation in relation to economic size unit of individual farms holdings |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The elaboration deals with estimation of agriculture tax burden in relation to fundamental financial-economic categories in farms. The research was conduced according to Economic Size Unit criterion in farms which participated in FADN accountancy data system. The period of farm investigation covers the years 2004–2007. On the basis of conducted researches has been ascertained that relation between agriculture tax and production output recorded decreasing tendency. It means that the tax system noticed smaller importance which was reflected by the low level of agriculture tax burden index in relation to agriculture income. The group of farms which noticed low level of ESU recorded higher level of agriculture tax burden. |
Cytowanie | Mądra M. (2009) Opodatkowanie indywidualnych gospodarstw rolnych a ich siła ekonomiczna.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 187-196 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n78_s187.pdf |
|
|
678. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Chmielewska M. Podatek rolny w relacji do zasobów czynników wytwórczych gospodarstw rolniczych
Autor | Marzena Chmielewska |
Tytuł | Podatek rolny w relacji do zasobów czynników wytwórczych gospodarstw rolniczych |
Title | Agricultural tax versus production resources in agricultural farms |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The paper presents relations between agricultural tax and chosen production resources in agricultural farms. The highest relation between agricultural tax and cropland area in 2006 recorded in all voivodships. The relationship between agricultural tax and possessed equity capital was comparatively low. Therefore, it could be ascertained that agriculture tax was relatively small tax burden for farmers and did not contribute to their activity production strategy. Most of farmers were against the implementation of income tax instead agriculture tax. |
Cytowanie | Chmielewska M. (2009) Podatek rolny w relacji do zasobów czynników wytwórczych gospodarstw rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 197-208 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n78_s197.pdf |
|
|
679. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Wasilewska A. Wyposażenie i efektywność środków trwałych w gospodarstwach indywidualnych o różnych typach produkcyjnych
Autor | Anna Wasilewska |
Tytuł | Wyposażenie i efektywność środków trwałych w gospodarstwach indywidualnych o różnych typach produkcyjnych |
Title | Equipment and effi ciency of fi xed assets in various production types of farms |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | The paper presents changes of equipment and efficiency of fixed assets in relation to the financial outcomes of farms classified to various production types. The statistical base for the above analysis was the data from FADN system. Therefore analysed sample of farms was representative in aspect of production types in Poland. The research concerned farms which sold their production on the market. In this context the outcomes of analysis could lead to the improvements of farms’ organization in various types. |
Cytowanie | Wasilewska A. (2009) Wyposażenie i efektywność środków trwałych w gospodarstwach indywidualnych o różnych typach produkcyjnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 223-235 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n78_s223.pdf |
|
|
680. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
|
Bereżnicka J. Dźwignia czy maczuga finansowa w realizacji decyzji inwestycyjnych w gospodarstwie rolniczym
Autor | Joanna Bereżnicka |
Tytuł | Dźwignia czy maczuga finansowa w realizacji decyzji inwestycyjnych w gospodarstwie rolniczym |
Title | The financial leverage or bludgeon in aspects of investments decision in agriculture farm |
Słowa kluczowe | |
Key words | |
Abstrakt | |
Abstract | In article undertook attempt to asses the financial leverage and rate on equity (ROE) in two agriculture farms which differentiate with the level of cash and financing strategy. The elaboration deals with two types of investments: purchase of a cropland area and animals, which were supported by preferential credit from Agency of Restructuring and Modernization of Agriculture (ARMA). The conducted research indicated that the level of cash did not affected the level of obtain financial leverage, whereas it was necessary to take advantage from foreign capital used in farm activity. The survey confirmed that farmers should not postpone investments because it had negative influence on the level of possible losses |
Cytowanie | Bereżnicka J. (2009) Dźwignia czy maczuga finansowa w realizacji decyzji inwestycyjnych w gospodarstwie rolniczym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 237-247 |
HTML | wersja html |
Pełny tekst | EIOGZ_2009_n78_s237.pdf |
|
|