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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2020 |
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Hubeni Y., Krupa V., Krupa O., Raiter N. Globalization and Local Determinants of HORECA Customers Market Behavior in the Wholesale Food Market
Autor | Yuriy Hubeni, Volodymyr Krupa, Oksana Krupa, Nataliia Raiter |
Tytuł | Globalization and Local Determinants of HORECA Customers Market Behavior in the Wholesale Food Market |
Title | Globalization and Local Determinants of HORECA Customers Market Behavior in the Wholesale Food Market |
Słowa kluczowe | globalization, HoReCa, wholesale trade, wholesale market of agricultural production, wholesale purchase, customers’ market behavior |
Key words | globalization, HoReCa, wholesale trade, wholesale market of agricultural production, wholesale purchase, customers’ market behavior |
Abstrakt | The article is devoted to the research of local determinants of HoReCa sphere subject economic behavior in the wholesale markets of agricultural production under hospitality sphere globalization in Ukraine. The authors generalized the key provisions of consumer market behavior theories and its formation factors in HoReCa sphere. The peculiarities of agricultural wholesale market functioning are defined and the competitive surrounding of wholesale food market in western region of Ukraine is characterized. Main principles of business organization in HoReCa sphere are studied; the impact of globalization and foreign economic activity vectors on this sphere internationalization is outlined. The results of research project made by the authors are given, which was aimed at examining motives and peculiarities of HoReCa customers market behavior when wholesale purchasing agricultural production for their own business. The research was conducted on the basis of “Shuvar” market of agricultural production Ltd. - the largest in Western Ukraine wholesale agricultural market. It consists of several specialized food halls, including HoReCa centre. The structure of HoReCa establishments, that are “Shuvar” wholesale market clients, is analyzed. The factors influencing their managers’ decisions, concerning purchase assortment, its frequency, the most convenient time of goods delivery, are investigated. The evaluation of significance degree of certain products purchase, including price, products homogeneity, their constant availability, exclusiveness, is received. HoReCa sphere subjects’ wishes were studied, concerning purchase information support in the wholesale market, for service quality improvement. |
Abstract | The article is devoted to the research of local determinants of HoReCa sphere subject economic behavior in the wholesale markets of agricultural production under hospitality sphere globalization in Ukraine. The authors generalized the key provisions of consumer market behavior theories and its formation factors in HoReCa sphere. The peculiarities of agricultural wholesale market functioning are defined and the competitive surrounding of wholesale food market in western region of Ukraine is characterized. Main principles of business organization in HoReCa sphere are studied; the impact of globalization and foreign economic activity vectors on this sphere internationalization is outlined. The results of research project made by the authors are given, which was aimed at examining motives and peculiarities of HoReCa customers market behavior when wholesale purchasing agricultural production for their own business. The research was conducted on the basis of “Shuvar” market of agricultural production Ltd. - the largest in Western Ukraine wholesale agricultural market. It consists of several specialized food halls, including HoReCa centre. The structure of HoReCa establishments, that are “Shuvar” wholesale market clients, is analyzed. The factors influencing their managers’ decisions, concerning purchase assortment, its frequency, the most convenient time of goods delivery, are investigated. The evaluation of significance degree of certain products purchase, including price, products homogeneity, their constant availability, exclusiveness, is received. HoReCa sphere subjects’ wishes were studied, concerning purchase information support in the wholesale market, for service quality improvement. |
Cytowanie | Hubeni Y., Krupa V., Krupa O., Raiter N. (2020) Globalization and Local Determinants of HORECA Customers Market Behavior in the Wholesale Food Market.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 20(35), z. 1: 25-39 |
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Pełny tekst | PRS_2020_T20(35)_n1_s25.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2020 |
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Ceylan N. Policy Assessment of Wheat Production in Turkey
Autor | Nazli Ceylan |
Tytuł | Policy Assessment of Wheat Production in Turkey |
Title | Policy Assessment of Wheat Production in Turkey |
Słowa kluczowe | policy analysis matrix, wheat production, Turkey |
Key words | policy analysis matrix, wheat production, Turkey |
Abstrakt | Turkey plays a significant role in global wheat trade, importing wheat grain and exporting processed wheat products such as pasta, flour and biscuits. Wheat growing areas in Turkey have shown a decrease of about 10% over the last decade. Although an increase in yields keeps the production amount in balance, policies toward the wheat sector have reached a more critical point due to an increasing population and growing demand on the wheat flour sector. In this study, the profitability and sustainability of the sector were analyzed by using the Policy Analysis Matrix (PAM) approach, and by examining the effects of the policies that have been applied on the wheat market recently. According to the PAM results, domestic wheat prices are higher than world prices due to existing policies and the wheat sector is not competitive without support. |
Abstract | Turkey plays a significant role in global wheat trade, importing wheat grain and exporting processed wheat products such as pasta, flour and biscuits. Wheat growing areas in Turkey have shown a decrease of about 10% over the last decade. Although an increase in yields keeps the production amount in balance, policies toward the wheat sector have reached a more critical point due to an increasing population and growing demand on the wheat flour sector. In this study, the profitability and sustainability of the sector were analyzed by using the Policy Analysis Matrix (PAM) approach, and by examining the effects of the policies that have been applied on the wheat market recently. According to the PAM results, domestic wheat prices are higher than world prices due to existing policies and the wheat sector is not competitive without support. |
Cytowanie | Ceylan N. (2020) Policy Assessment of Wheat Production in Turkey.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 20(35), z. 2: 4-11 |
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Pełny tekst | PRS_2020_T20(35)_n2_s4.pdf |
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Turystyka i Rozwój Regionalny, 2020 |
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Katsoni V., Koliopoulos T. Innovative Airport Designs’ Infrastructures to support
an Integrated Sustainable Tourism Policy for Sustainable
Development and Public Health Protection
Autor | Vicky Katsoni, Tilemachos Koliopoulos |
Tytuł | Innovative Airport Designs’ Infrastructures to support
an Integrated Sustainable Tourism Policy for Sustainable
Development and Public Health Protection |
Title | |
Słowa kluczowe | Sustainable tourism, ICTs – Technological innovation in airports, public health
protection, sustainable designs in tourism, tourism marketing management, renewable
resources |
Key words | |
Abstrakt | In this paper are investigated actions for public health protection in airports’
tourism facilities and actions that promote innovation at Airports’ sustainable construction
infrastructures to minimize associated pollution threats. An integrated framework is
presented based on a comprehensive and analysis of the community airport tourism centers
and sustainable design facilities in sustainable construction infrastructures in transportation
related to waste management facilities and energy recovery from landfill emissions that
are produced at nearby places at airports. Research in Sustainable Airport Designs and
Infrastructures is necessary to solve common operating problems, to adapt appropriate useful
information technologies, and to introduce innovations into the airport tourism industry. The
study reveals sustainability dimensions that are lagging or require much greater attention,
such as sustainable designs, environmental management, monitoring, safety and public health
protection of tourists at airport facilities. In this study are presented useful solutions for
sustainable airport designs that promote sustainability supporting an Integrated Sustainable
Tourism Policy for Public Health Protection and Sustainable Development within associated
infrastructures and airport facilities. Useful conclusions are made for the airport tourism
industry, sustainable infrastructures, environmental technologies, renewable resources,
sanitary facilities and associative infrastructures developing innovative near-term solutions to
meet demands placed on it. |
Abstract | |
Cytowanie | Katsoni V., Koliopoulos T. |
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Pełny tekst | TIRR_2020_n13_s43.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2020 |
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Buchowski P. Ocena racjonalności działań inwestycyjnych w powiecie suwalskim w ramach wsparcia młodych rolników
Autor | Paweł Buchowski |
Tytuł | Ocena racjonalności działań inwestycyjnych w powiecie suwalskim w ramach wsparcia młodych rolników |
Title | Evaluation of Machinery Investment Decisions Undertaken by Young Farmers in Poland’s Suwalki County |
Słowa kluczowe | młodzi rolnicy, inwestycje, racjonalność |
Key words | young farmers, investment, reasonableness |
Abstrakt | Celem badań była ocena racjonalności doboru maszyn w ramach działań inwestycyjnych podejmowanych przez młodych rolników. Analizie poddano wyposażenie techniczne 54 losowo wybranych gospodarstw, których właściciele uzyskali wsparcie w ramach działań „Ułatwianie startu młodym rolnikom” lub „Premie dla młodych rolników”. Z przeprowadzonych rozważań wynika, że prawie połowa zakupów wozów asenizacyjnych była nieracjonalna pod względem ekonomicznym. Bardziej racjonalne pod względem organizacyjnym i technologicznym były inwestycje w ciągniki rolnicze i kosiarki dyskowe. |
Abstract | The aim of the research was to evaluate the rationality of machinery selection within the framework of investment operations undertaken by young farmers. Technical equipment of 54 randomly selected farms, whose owners received support under the measures "Facilitating start-ups of young farmers" or "Bonuses for young farmers", was analysed. The conducted analyses show that almost half of the purchases of slurry tankers was economically unreasonable. Investments in agricultural tractors and disc mowers were more rational in terms of organisation and technology. |
Cytowanie | Buchowski P. (2020) Ocena racjonalności działań inwestycyjnych w powiecie suwalskim w ramach wsparcia młodych rolników.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 20(35), z. 3: 16-25 |
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Pełny tekst | PRS_2020_T20(35)_n3_s16.pdf |
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5. |
Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2020 |
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Mazurkiewicz K. CORE & MORE – THE CONCEPT OF INTELLIGENT REPORTING FOR CORPORATE INFORMATION
Autor | Kamil Mazurkiewicz |
Tytuł | CORE & MORE – THE CONCEPT OF INTELLIGENT REPORTING FOR CORPORATE INFORMATION |
Title | Core & More - koncepcja inteligentnej sprawozdawczości informacji korporacyjnych |
Słowa kluczowe | corporate reporting, stakeholders, Core & More |
Key words | raportowanie korporacyjne, interesariusze, Core & More |
Abstrakt | This article deals with the problem of a new way of reporting corporate information – the Core & More concept. Its aim is to evaluate the Core & More concept as it relates to the increasing transparency of corporate reporting as well as to the transparency of information provided to stakeholders. On the basis of a critical review of the subject literature, reports of sector institutions and interviews with representatives of business practices, the research hypothesis was verified positively. Corporate reports that conform to the standards of the Core & More concept are more transparent and the information given to stakeholders is structured. The Core & More concept allows to derogate from the silo approach of reporting. It structures information, makes it more readable and more logical to understand. The implementation of this concept, however, requires reporting persons to use abstract thinking. Additionally, while creating reports, one should have both IT skills and IT support because this concept involves, to a large extent, the use of IT tools. |
Abstract | W niniejszym artykule poruszono problematykę nowego sposobu sprawozdawczości informacji korporacyjnej – koncepcji Core & More. Celem artykułu jest ocena koncepcji Core & More pod kątem zwiększenia transparentności raportu korporacyjnego oraz przejrzystości przekazywanej interesariuszom informacji. Na podstawie krytycznej analizy literatury przedmiotu, raportów instytucji branżowych oraz wywiadów z przedstawicielami praktyki gospodarczej pozytywnie zweryfikowano hipotezę badawczą. Raport korporacyjny sporządzone zgodnie z koncepcją Core & More jest bardziej transparentny a informacja przekazywana interesariuszom ustrukturyzowana. Koncepcja Core & More pozwala odejść od silosowego podejścia do sprawozdawczości. Strukturyzuje informacje, sprawia, że jest ona czytelniejsza w odbiorze i bardziej logiczna. Jednak wdrożenie tej koncepcji wymusza na raportujących abstrakcyjnego myślenia. Dodatkowo tworząc raport zgodnie z Core & More konieczne jest posiadanie umiejętności i zaplecza informatycznego, ponieważ koncepcja ta zakłada w dużej mierze wykorzystanie narzędzi informatycznych. |
Cytowanie | Mazurkiewicz K. (2020) CORE & MORE – THE CONCEPT OF INTELLIGENT REPORTING FOR CORPORATE INFORMATION .Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 24(73): 104-113 |
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Pełny tekst | PEFIM_2020_n73_s104.pdf |
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Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2020 |
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Pisarska A. SOURCES OF FINANCING TASKS FOR PUBLIC HIGHER EDUCATION INSTITUTIONS: FINDINGS IN LIGHT OF THEIR REPORTING
Autor | Aleksandra Pisarska |
Tytuł | SOURCES OF FINANCING TASKS FOR PUBLIC HIGHER EDUCATION INSTITUTIONS: FINDINGS IN LIGHT OF THEIR REPORTING |
Title | Źródła finansowania zadań publicznych szkół wyższych: ustalenia w świetle ich sprawozdawczości |
Słowa kluczowe | sources of financing, university tasks, report, public higher education institutions. |
Key words | źródła finansowania, zadania uczelni, sprawozdania finansowe, uczelnie publiczne |
Abstrakt | The purpose of this study is to recognize the share of self-generated sources of financing for activities of public higher education institutions as part of their general stream of financing. Therefore, the key question that will be answered in this study is: how is the structure of financing sources of a studied institution of higher education formed? In the theoretical section, findings were based on the results of literature research. In turn, in the empirical part, findings were based on the results of a case study supported by observation in a multi-field participating university. The entity's financial statements were also used. On the basis of the research results, the structure of financing sources for the studied public institution of higher education was determined, indicating the possibility of using the entity's financial reporting for this purpose. It was noticed, based on the classification of the sources of financial supply indicated in the literature, that they are heterogeneous – drawn from both the public and private sectors. An increase in the share of funds supplied from the private sector was also revealed. In turn, private sources mainly came from fees related to the teaching process. Private sources also included those from commercialization of research results. The research presented in the study has provided new knowledge about the structure of the financing sources of a public education of higher institution in the context of current conditions for its functioning. In particular, the research helps supplement the existing scarcity of knowledge about the share of self-generated financing for a public higher education institution in the general financing stream of its activities. |
Abstract | Celem opracowania jest rozpoznanie udziału źródeł własnych finansowania działalności publicznej uczelni wyższej w ogólnym strumieniu finansowania jej działalności. W związku z tym kluczowe pytanie, na jakie zostanie udzielona odpowiedź w tym opracowaniu dotyczy tego, jak ukształtowana jest struktura źródeł finansowania badanej uczelni? W części teoretycznej ustalenia oparto na wynikach badań literatury. Z kolei w części empirycznej ustalenia te oparto na wynikach studium przypadku wspartych obserwacją uczestniczącą w uniwersytecie wielodziedzinowym. Wykorzystano także sprawozdania finansowe tego podmiotu. Na podstawie wyników przeglądu literatury oraz badań empirycznych ustalono ukształtowanie struktury źródeł finansowania poddanej badaniu uczelni publicznej, wskazując na możliwość wykorzystania w tym celu sprawozdawczości finansowej podmiotu. Zauważono, kierując się klasyfikacją źródeł zasilania finansowego wskazywaną w literaturze, że są one heterogeniczne. W części są one ulokowane w sektorze publicznym, a w części w sektorze prywatnym. Odsłonięto także wzrost udziału zasilania badanej uczelni środkami z sektora prywatnego. Z kolei źródła prywatne pochodzą głównie z opłat związanych z procesem dydaktycznym. Źródłami prywatnymi są także te z komercjalizacji wyników badań naukowych. Przedstawione w opracowaniu badania dostarczyły nowej wiedzy o strukturze źródeł finansowania uczelni publicznej w kontekście aktualnych uwarunkować jej funkcjonowania. W szczególności przyczyniły się do uzupełnienia istniejącego niedostatku wiedzy o udziale źródeł własnych finansowania działalności publicznej uczelni wyższej w ogólnym strumieniu finansowania jej działalności. |
Cytowanie | Pisarska A. (2020) SOURCES OF FINANCING TASKS FOR PUBLIC HIGHER EDUCATION INSTITUTIONS: FINDINGS IN LIGHT OF THEIR REPORTING.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 24(73): 155-176 |
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Pełny tekst | PEFIM_2020_n73_s155.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2019 |
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Wieliczko B. Planned Shape of the CAP 2021-2027 versus Globalisation and Integration Processes
Autor | Barbara Wieliczko |
Tytuł | Planned Shape of the CAP 2021-2027 versus Globalisation and Integration Processes |
Title | Planned Shape of the CAP 2021-2027 versus Globalisation and Integration Processes |
Słowa kluczowe | common agricultural policy, globalisation, integration |
Key words | common agricultural policy, globalisation, integration |
Abstrakt | The planned CAP reform will determine the capacity of EU agriculture in facing challenges, especially those related to climate change and growing international competition. The aim of the paper is to assess the EC’s reform proposals in the context of globalisation and integration processes. The paper is based on the analysis of the EC’s proposals for the CAP 2021-2027. The results show that the proposed changes in the CAP are limited and they do not ensure significant support for the agricultural sector. They also are not adequately precise to evaluate them. Moreover, the proposed change in the CAP implementation model poses a serious risk of the CAP disintegration, which will not help the EU in its trade talks with other partners and thus can be detrimental to the future of the EU agri-food sector. It seems that the first step to make the CAP more effective is to strengthen its monitoring system. |
Abstract | The planned CAP reform will determine the capacity of EU agriculture in facing challenges, especially those related to climate change and growing international competition. The aim of the paper is to assess the EC’s reform proposals in the context of globalisation and integration processes. The paper is based on the analysis of the EC’s proposals for the CAP 2021-2027. The results show that the proposed changes in the CAP are limited and they do not ensure significant support for the agricultural sector. They also are not adequately precise to evaluate them. Moreover, the proposed change in the CAP implementation model poses a serious risk of the CAP disintegration, which will not help the EU in its trade talks with other partners and thus can be detrimental to the future of the EU agri-food sector. It seems that the first step to make the CAP more effective is to strengthen its monitoring system. |
Cytowanie | Wieliczko B. (2019) Planned Shape of the CAP 2021-2027 versus Globalisation and Integration Processes.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 2: 224-232 |
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Pełny tekst | PRS_2019_T19(34)_n2_s224.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2019 |
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Zawadzka D. Rynek wołowiny w Rosji w latach 1990-2017 i w 2018 r.
Autor | Danuta Zawadzka |
Tytuł | Rynek wołowiny w Rosji w latach 1990-2017 i w 2018 r. |
Title | Beef Market in Russia in the years 1990-2017 and in 2018 |
Słowa kluczowe | Rosja, rynek wołowiny, samowystarczalność |
Key words | Russia, beef market, self-sufficiency |
Abstrakt | Celem analizy jest zidentyfikowanie kluczowych zmian, jakie nastąpiły na rosyjskim rynku wołowiny w latach 1990-2017. Badaniem objęto wszystkie elementy rynku. Podstawę oceny stanowiły dane pochodzące z rosyjskich Roczników Statystycznych oraz z publikacji amerykańskich Foreign Agricultural Service USDA. Do pomiaru dynamiki wykorzystano indeksy o stałej i zmiennej podstawie. Analiza pozwoliła na stwierdzenie, że w badanym okresie wszystkie elementy rynku uległy redukcji. Zmniejszyło się pogłowie i produkcja wołowiny, a także jej import oraz spożycie. Nastąpiło to pomimo wsparcia ze strony państwa. Wsparcie (subsydia) są relatywnie małe w porównaniu ze wsparciem chowu trzody czy drobiu. Pozwala ono jednak na tworzenie podstaw chowu bydła mięsnego i jego rozwoju w dłuższej perspektywie. |
Abstract | The aim of the analysis is to identify the key changes that occurred on the Russian beef market in the years 1990-2017. The research covered all elements of the market. The basis for the assessment data were taken from the Russian Statistical Yearbooks and from the US Foreign Agricultural Service USDA. Dynamics were indexed on fixed and variable bases. The analysis allows to conclude that all elements of the market were reduced during the period under consideration. The beef population and production as well as its imports and consumption decreased. This happened despite the support from the state. This support (subsidies) is relatively small compared to the support of pig or poultry farming. However, it allowed to create the basis of beef cattle breeding and its development in the long term. |
Cytowanie | Zawadzka D. (2019) Rynek wołowiny w Rosji w latach 1990-2017 i w 2018 r..Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 2: 233-247 |
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Pełny tekst | PRS_2019_T19(34)_n2_s233.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2019 |
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Żekało M. Economic Results of Winter Wheat and Winter Rye Production in Organic Farms – a Case Study
Autor | Marcin Żekało |
Tytuł | Economic Results of Winter Wheat and Winter Rye Production in Organic Farms – a Case Study |
Title | Economic Results of Winter Wheat and Winter Rye Production in Organic Farms – a Case Study |
Słowa kluczowe | organic production, direct costs, profitability, Poland |
Key words | organic production, direct costs, profitability, Poland |
Abstrakt | Studies on the economics of agricultural production in organic farms are carried out on a small scale but deliver important information about the situation of organic agricultural producers. The aim of this paper is to examine the economic and production results of organic farms cultivating winter wheat and winter rye in relation to the results of conventional farms (by way of case study). The paper used actual accounting data collected in the Agrokoszty system and Polish FADN and direct interviews with organic farmers. For detailed comparison of the economic results the methodology of calculating gross margin was used. When compared to conventional farms, the winter wheat and winter rye production results were weaker in organic farms, and a lower yield of grain was demonstrated. The selling price of organic grain was more favourable only for winter wheat. The surveyed farmers indicate the will to continue organic production. However, it is necessary to develop the organic product market and for further financial support for this production sector. |
Abstract | Studies on the economics of agricultural production in organic farms are carried out on a small scale but deliver important information about the situation of organic agricultural producers. The aim of this paper is to examine the economic and production results of organic farms cultivating winter wheat and winter rye in relation to the results of conventional farms (by way of case study). The paper used actual accounting data collected in the Agrokoszty system and Polish FADN and direct interviews with organic farmers. For detailed comparison of the economic results the methodology of calculating gross margin was used. When compared to conventional farms, the winter wheat and winter rye production results were weaker in organic farms, and a lower yield of grain was demonstrated. The selling price of organic grain was more favourable only for winter wheat. The surveyed farmers indicate the will to continue organic production. However, it is necessary to develop the organic product market and for further financial support for this production sector. |
Cytowanie | Żekało M. (2019) Economic Results of Winter Wheat and Winter Rye Production in Organic Farms – a Case Study.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 2: 248-255 |
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Pełny tekst | PRS_2019_T19(34)_n2_s248.pdf |
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Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2019 |
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Mielcarek J. Trzy podstawowe twierdzenia Target Costing o punktach krytycznych
Autor | Jarosław Mielcarek |
Tytuł | Trzy podstawowe twierdzenia Target Costing o punktach krytycznych |
Title | THREE BASIC THEOREMS OF TARGET COSTING ABOUT CRITICAL POINTS |
Słowa kluczowe | wdrażanie inwencji rolniczej, sukces finansowy, strategiczny model, dyskontowy model symulacyjny, rola diagnostyczna TC, rola wspomagająca podejmowanie decyzji TC |
Key words | agriculture invention implementation, financial success, strategic model, discount simulation model, agriculture invention, TC diagnostic role, TC decision-making role |
Abstrakt | Celem artykułu było rozwiązanie dwóch problemów: czy dla trzech wyróżnionych punktów krytycznych czyli jednostkowego kosztu dopuszczalnego, nakładów inwestycyjnych dopuszczalnych i dopuszczalnej ceny za najnowszą technologię można sformułować twierdzenia ściśle ogólne, które w poprzedniku okresów warunkowych zawierają założenia (warunki), dla których w ich następniku wskaźniki finansowe osiągają wielkości oznaczające uzyskanie sukcesu finansowego w wyniku wdrożenia inwencji, oraz czy jest możliwe zastosowanie trzech podstawowych twierdzeń TC do badania opłacalności przedsięwzięć innowacyjnych, polegających na wdrożeniu inwencji w rolnictwie. Takie twierdzenia, pełniące rolę diagnostyczną i wspomagającą podejmowanie decyzji zostały sformułowane. Rozwiązano również drugi problem w wyniku określenia dla fazy przedprodukcyjnej wdrożenia nowoczesnej szklarni do produkcji pomidorów w ruchu ciągłym, że za pomocą trzech podstawowych twierdzeń TC można sprawdzić, czy spełnione są warunki osiągnięcia sukcesu finansowego i na tej podstawie podjąć poprawną decyzję o wdrożeniu tej inwencji. Głównymi narzędziami badawczymi były trzy modele strategiczne wdrożenia tej inwencji, które jednocześnie były dyskontowymi modelami symulacyjnymi. Zastosowano również dodatki Excela Szukaj wyniku i Solver. |
Abstract | The aim of the article was to solve two problems: whether for three critical points, i.e. a unit allowable cost, allowable investment outlays and an allowable price for the latest technology, it is possible to formulate strictly general theorems which in the predecessor of conditional periods contain assumptions (conditions) for which in their successor financial ratios reach values, meaning financial success achievement as a result of the implementation of the invention, and whether it is possible to apply the three TC basic theorems to the analysis of the profitability of innovative projects, based on the implementation of inventions in agriculture. Such theorems, performing the diagnostic role and supporting decision-making were formulated. The second problem was also solved for the pre-production phase of the implementation of a modern greenhouse for continuous tomato production, that with three basic TC theorems it is possible to test whether the conditions for achieving financial success are met and, on this basis, make the correct decision to implement this invention. The main research tools were three strategic models of implementation of this invention, which were also discount simulation models. Excel What, if and Solver adds-inn were also applied. |
Cytowanie | Mielcarek J. (2019) Trzy podstawowe twierdzenia Target Costing o punktach krytycznych.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 21(70): 186-201 |
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Pełny tekst | PEFIM_2019_n70_s186.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2019 |
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Hubeni Y., Krupa V. Land Transformations in Ukraine: Problems and Expectations
Autor | Yuriy Hubeni, Volodymyr Krupa |
Tytuł | Land Transformations in Ukraine: Problems and Expectations |
Title | Land Transformations in Ukraine: Problems and Expectations |
Słowa kluczowe | land reform, land relations, agricultural land market, moratorium, land lease |
Key words | land reform, land relations, agricultural land market, moratorium, land lease |
Abstrakt | The analysis of urgent problems of land relations transformation and of forming agricultural land market in Ukraine is carried out in the article. The general characteristic of main reform stages is given. The reasons of lasting action of the moratorium on agricultural land sale-purchase being the chief obstacle for complete market development are defined. Supporters' and opponents' arguments about moratorium canceling, population estimation of advantages and threats of land circulation are described. The results of the research project "Farmers' land expectation" made by the authors are given. The project purpose was studying population rational expectations concerning the directions of further land reform development and its results. The research was conducted on the local level in rural surrounding, which is characterized by high competition level among agrarian business subjects at agricultural land lease market. Landowners' and other interested group people' opinions concerning lease cost, potential sale price, inclination towards land sale, possibilities of farmers' common farming on their own land, leaseholders' participation in social and economic development of rural areas are examined. High level of farmers' uncertainty about land market indicators because of knowledge lack and low level of land reform information support is established. |
Abstract | The analysis of urgent problems of land relations transformation and of forming agricultural land market in Ukraine is carried out in the article. The general characteristic of main reform stages is given. The reasons of lasting action of the moratorium on agricultural land sale-purchase being the chief obstacle for complete market development are defined. Supporters' and opponents' arguments about moratorium canceling, population estimation of advantages and threats of land circulation are described. The results of the research project "Farmers' land expectation" made by the authors are given. The project purpose was studying population rational expectations concerning the directions of further land reform development and its results. The research was conducted on the local level in rural surrounding, which is characterized by high competition level among agrarian business subjects at agricultural land lease market. Landowners' and other interested group people' opinions concerning lease cost, potential sale price, inclination towards land sale, possibilities of farmers' common farming on their own land, leaseholders' participation in social and economic development of rural areas are examined. High level of farmers' uncertainty about land market indicators because of knowledge lack and low level of land reform information support is established. |
Cytowanie | Hubeni Y., Krupa V. (2019) Land Transformations in Ukraine: Problems and Expectations.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 3: 23-34 |
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Pełny tekst | PRS_2019_T19(34)_n3_s23.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2019 |
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Łyżwa E. Inwestycje jako determinanta rozwoju sektora rolnego na Ukrainie
Autor | Edyta Łyżwa |
Tytuł | Inwestycje jako determinanta rozwoju sektora rolnego na Ukrainie |
Title | Investments as a Determinant of the Agricultural Sector Development in Ukraine |
Słowa kluczowe | sektor rolno-spożywczy, rozwój, inwestycje, gospodarka Ukrainy |
Key words | agri-food sector, development, investments, economy of Ukraine |
Abstrakt | Znaczenie badań nad gospodarką rolną Ukrainy ma kluczowe znaczenie w perspektywie bezpieczeństwa żywnościowego kraju i Europy. W artykule przyjęto inwestycje jako podstawową determinantę rozwoju sektora. Tłem rozważań są przemiany sektora rolnego po odzyskaniu niepodległości przez Ukrainę. Zakresem badań objęto terytorium Ukrainy przywołując dane empiryczne z lat 1991-2018 ze szczególnym uwzględnieniem zakresu procesów inwestycyjnych w latach 2012-2018. Celem artykułu było zidentyfikowanie aktywności inwestycyjnej we współczesnej gospodarce rolnej Ukrainy. Przywołane dane pozwalają na wyciągniecie wniosków o nieefektywnym wykorzystaniu potencjału rolnictwa i przetwórstwa rolno-spożywczego w skali kraju oraz intensyfikacji aktywności inwestycyjnej państwa w ostatnich latach wspierających rozwój tego sektora gospodarki. |
Abstract | The importance of researching the agricultural economy of Ukraine have got big importance in the perspective of the country’s and Europe food security. The article accepts investments as the basic determinant of the sector’s development. The background of the reflections is the transformation of the agricultural sector after Ukraine regained it’s independence. The research covered territory of Ukraine, recalling empirical data from the years 1991-2018, with particular emphasis of the investments in 2012-2018. The purpose of the article was to identify investment activity in the modern agricultural Ukraine’s economy. The mentioned data allowed us to draw conclusions about the ineffective use of the country’s agriculture potential and agri-food processing as well as the intensification of the state's investment activity in recent years that support the development of this sector’s economy. |
Cytowanie | Łyżwa E. (2019) Inwestycje jako determinanta rozwoju sektora rolnego na Ukrainie .Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 3: 67-74 |
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Pełny tekst | PRS_2019_T19(34)_n3_s67.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2019 |
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Tkachuk V., Vitriak O. Perspectives of Development and Enhancement of the Efficiency of the Functioning of Small Forms of Business on the Village
Autor | Vadym Tkachuk, Oksana Vitriak |
Tytuł | Perspectives of Development and Enhancement of the Efficiency of the Functioning of Small Forms of Business on the Village |
Title | Perspectives of Development and Enhancement of the Efficiency of the Functioning of Small Forms of Business on the Village |
Słowa kluczowe | agriculture, small farming forms, agricultural production |
Key words | agriculture, small farming forms, agricultural production |
Abstrakt | The article substantiates the prospects for the development and increase of the functioning efficiency of small farming forms in the countryside. Particular attention is paid to the study of factors that have a negative impact on the farms and households functioning.
Based on the analysis of statistical indicators, it has been established that the most significant factors that have a negative impact on the functioning of small farming forms in the countryside are the difficulty of manufactured products realization, insufficiently effective state support, lack of developed infrastructure, low education level of households' heads. In order to minimize the negative impact of the identified range of problems, it is proposed to introduce preventive measures in the following areas: the state support system improvement, infrastructure development, the production base and resource support improvement, integration relations development. |
Abstract | The article substantiates the prospects for the development and increase of the functioning efficiency of small farming forms in the countryside. Particular attention is paid to the study of factors that have a negative impact on the farms and households functioning.
Based on the analysis of statistical indicators, it has been established that the most significant factors that have a negative impact on the functioning of small farming forms in the countryside are the difficulty of manufactured products realization, insufficiently effective state support, lack of developed infrastructure, low education level of households' heads. In order to minimize the negative impact of the identified range of problems, it is proposed to introduce preventive measures in the following areas: the state support system improvement, infrastructure development, the production base and resource support improvement, integration relations development. |
Cytowanie | Tkachuk V., Vitriak O. (2019) Perspectives of Development and Enhancement of the Efficiency of the Functioning of Small Forms of Business on the Village.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 3: 108-115 |
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Pełny tekst | PRS_2019_T19(34)_n3_s108.pdf |
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Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2019 |
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Maciejewski G., Mokrysz S. NEW TRENDS IN CONSUMPTION ON THE COFFEE MARKET
Autor | Grzegorz Maciejewski, Sylwia Mokrysz |
Tytuł | NEW TRENDS IN CONSUMPTION ON THE COFFEE MARKET |
Title | Nowe trendy w konsumpcji na rynku kawy |
Słowa kluczowe | megatrends, consumer trends, trends on the food and beverages market, product trends, coffee market. |
Key words | megatrendy, trendy konsumenckie, trendy na rynku żywności i napojów, trendy produktowe, rynek kawy |
Abstrakt | The aim of the article is to present trends in consumption, which currently affect or will affect the behaviour of coffee consumers in the next 2-5 years. The article is written in the form of theoretical considerations supported by an analysis of source materials. It presents the main megatrends, consumer trends and product trends observed on the coffee market. It also describes relations between the aforementioned phenomena and consumer behaviour. The analysis of the collected data made it possible to conclude that the main trends determining consumer behaviour are naturalness and sustainability, health and nutrition, multisensory experience, convenience, digitalisation and individualisation. In order to meet these trends, producers and sellers of coffee will also want to gain an influence on the choices and preferences of coffee consumers by supporting and developing such product trends as: craft coffee time, the ice age is coming, ready to drink coffee, co-branding to dial up indulgence, convenient formats go premium, the rise of super coffee or the world of smart vending machines. |
Abstract | Celem artykułu jest przybliżenie trendów w konsumpcji, które oddziaływają obecnie lub będą oddziaływać w perspektywie 2-5 lat na zachowania konsumentów kawy. Artykuł ma charakter teoretycznych rozważań wspartych analizą materiałów źródłowych. Przedstawione w nim zostały główne megatrendy, trendy konsumenckie oraz trendy produktowe obserwowane na rynku kawy. Opisano w nim także relacje zachodzące między wymienionymi zjawiskami a zachowaniami konsumentów. Przeprowadzona analiza zgromadzonych danych pozwoliła stwierdzić, że główne trendy determinujące zachowania konsumentów to naturalność i zrównoważony rozwój, zdrowie i zdrowe odżywianie, wielozmysłowe doświadczenia, wygoda, digitalizacja oraz indywidualizacja. Producenci i sprzedawcy kawy wychodząc naprzeciw tym trendom, będą również chcieli sami uzyskać wpływ na wybory i preferencje konsumentów kawy wspierając i rozwijając takie trendy produktowe jak: czas kawy rzemieślniczej, epoka lodowcowa – kawy parzone na zimno, kawy gotowe do spożycia, łączenie marek dla większej przyjemności, kawa wygodna w formacie premium, czas super kawy czy świat inteligentnych automatów. |
Cytowanie | Maciejewski G., Mokrysz S. (2019) NEW TRENDS IN CONSUMPTION ON THE COFFEE MARKET.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 22(71): 132-144 |
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Pełny tekst | PEFIM_2019_n71_s132.pdf |
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Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2019 |
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Owczarczyk A. IMPACT OF PENSION SYSTEM REFORMS ON PUBLIC FINANCE EXPENDITURES IN POLAND
Autor | Anna Owczarczyk |
Tytuł | IMPACT OF PENSION SYSTEM REFORMS ON PUBLIC FINANCE EXPENDITURES IN POLAND |
Title | |
Słowa kluczowe | social security system, reform, public finance, Poland |
Key words | System zabezpieczenia społecznego, Reforma, Finanse publiczne |
Abstrakt | The social security system in each country, if it exists, plays a crucial role in supporting citizens and specific expenditures of the public finance system. Its importance in public spending depends on many factors; in particular, on its source and on its form of financing benefits or pensions. The social security system in Poland is composed of a social insurance and welfare system, a health insurance system, unemployment and family benefits, from which are enumerated an old-age pension, invalidity pension, sickness and maternity insurance, insurance against accidents at work and occupational diseases, and health insurance. The Polish social security system often changes due to implementation of improvements or limits on public spending. The most famous reform took place in 1999 and introduced the largest number of changes in the sphere of pension security. Because the scale of public funds that are passed on to the social security system is very large, pension reforms should are crucial for improving the state of public finances. The aim of the paper is to present changes that took place in the Polish pension system between 1999 and 2017 and how those changes influenced the amount of public expenditures. The study reviews the research hypothesis: frequent changes in the pension system have a negative impact on the state of Polish public finance. The study covers the years 1999-2017, as well as the previous four years before the implementation of the pension reform. Basic research materials used to conduct the research analysis were reports on implementation of the state budget, data prepared by the Social Insurance Institution and the Agricultural Social Insurance Fund as well as statistical data obtained from the Central Statistical Office. |
Abstract | System zabezpieczenia społecznego w każdym kraju, jeśli istnieje, odgrywa kluczową rolę we wspieraniu obywateli, jednocześnie stanowi duże obciążenie finansowe dla wydatków budżetowych państwa. W Polsce składa się on z systemu ubezpieczeń społecznych i opieki społecznej, systemu ubezpieczeń zdrowotnych, zasiłków dla bezrobotnych i świadczeń rodzinnych, z których wyliczono emeryturę, rentę inwalidzką, ubezpieczenie chorobowe i macierzyńskie, ubezpieczenie od wypadków przy pracy i choroby zawodowe i ubezpieczenie zdrowotne. Celem artykułu jest przedstawienie zmian, jakie zaszły w polskim systemie emerytalnym w latach 1999–2017 oraz wpływu tych zmian na wysokość wydatków publicznych. W badaniu dokonano weryfikacji hipotezy badawczej: często występujące zmiany w systemie emerytalnym mają negatywny wpływ na stan polskich finansów publicznych. Badaniem objęto lata 1999–2017. Podstawowymi materiałami badawczymi wykorzystanymi do przeprowadzenia analizy badań były sprawozdania z realizacji budżetu państwa, dane przygotowane przez Zakład Ubezpieczeń Społecznych oraz dane statystyczne uzyskane z Głównego Urzędu Statystycznego. |
Cytowanie | Owczarczyk A. (2019) IMPACT OF PENSION SYSTEM REFORMS ON PUBLIC FINANCE EXPENDITURES IN POLAND.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 22(71): 145-155 |
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Pełny tekst | PEFIM_2019_n71_s145.pdf |
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Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2019 |
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Sadłowski A. Skutki stosowania płatności redystrybucyjnej w zależności od wariantu wdrożeniowego na przykładzie Polski
Autor | Adrian Sadłowski |
Tytuł | Skutki stosowania płatności redystrybucyjnej w zależności od wariantu wdrożeniowego na przykładzie Polski |
Title | THE CONSEQUENCES OF USING DIFFERENT VARIANTS OF IMPLEMENTATION OF REDISTRIBUTIVE PAYMENT – A CASE STUDY OF POLAND |
Słowa kluczowe | Wspólna Polityka Rolna, płatności bezpośrednie, płatność redystrybucyjna, Polska |
Key words | Common Agricultural Policy, direct payments, redistributive payment, Poland |
Abstrakt | W niniejszym opracowaniu, w ramach badań diagnostycznych, dokonano pomiaru aktualnego stopnia koncentracji pomocy dystrybuowanej w ramach systemu wsparcia bezpośredniego dla rolników w Polsce oraz przedstawiono jego zróżnicowanie regionalne. Z kolei w ramach badań symulacyjnych dokonano kwantyfikacji skutków redystrybucyjnych stosowania – w różnych wariantach – instrumentu wyrównującego przyznawane kwoty wsparcia między gospodarstwami. Może to stanowić podstawę oceny ex ante alternatywnych opcji wdrożeniowych płatności redystrybucyjnej. Badania doprowadziły m.in. do wyznaczenia przedziałów obszarowych gospodarstw korzystających na stosowaniu płatności redystrybucyjnej – w obecnym kształcie oraz w przykładowych wariantach alternatywnych. W części końcowej artykułu sformułowano kilka rekomendacji w zakresie projektowania płatności redystrybucyjnej na poziomie krajowym w zależności od celów, które mają być osiągane za pomocą tego instrumentu. |
Abstract | The article describes a diagnostic study measuring the degree of concentration of the aid which is currently distributed under the direct support system for farmers in Poland; it also presents the regional differentiation in aid concentration. The author conducted a simulation test quantifying the redistributive effects of applying various variants of an instrument equalising the amounts of support granted to farms. This can make the basis for an ex-ante assessment of alternative options of the implementation of redistributive payment. The research enabled the identification of ranges of the areas of farms which benefit from the current shape of redistributive payment and which may benefit from alternative variants given as examples. The final part of the article contains several recommendations on how to design redistributive payment at a national level, depending on the goals to be achieved with this instrument. |
Cytowanie | Sadłowski A. (2019) Skutki stosowania płatności redystrybucyjnej w zależności od wariantu wdrożeniowego na przykładzie Polski.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 22(71): 170-183 |
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Pełny tekst | PEFIM_2019_n71_s170.pdf |
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Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2019 |
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Szydłowski C. Rola audytu wewnętrznego w ocenie wydatków samorządów miejskich
Autor | Cezary Szydłowski |
Tytuł | Rola audytu wewnętrznego w ocenie wydatków samorządów miejskich |
Title | THE ROLE OF INTERNAL AUDIT IN THE EVALUATION OF URBAN LOCAL GOVERNMENT EXPENDITURES |
Słowa kluczowe | finanse publiczne, audyt wewnętrzny, samorząd terytorialny |
Key words | internal audit, expenses, public sector, local government units, Poland |
Abstrakt | Artykuł przedstawia rolę oraz zadania audytu wewnętrznego w ocenie wydatków publicznych w wybranym obszarze na przykładzie samorządów miejskich w Łodzi, Piotrkowie Trybunalskim oraz Skierniewicach. W toku badań ustalono m.in., że audyt wewnętrzny poprzez swoje zadania przyczynia się do racjonalniejszego wydatkowania środków finansowych z budżetu miasta na działania administracji publicznej. Ponadto wykazano również, że audyt wewnętrzny jest pomocnym narzędziem w dbaniu o ponoszenie uzasadnionych wydatków przez jednostki sektora finansów publicznych. Ocena oraz monitorowanie wydatków jest powinnością władzy publicznej w celu zapewnienia racjonalnej gospodarki finansowej danej jednostki samorządu terytorialnego. Celem artykułu jest przedstawienie audytu wewnętrznego jako istotnego narzędzia wsparcia organów miasta w ocenie wydatków gmin miejskich w wybranym obszarze. Na potrzeby niniejszej publikacji jako przykład do analizy wybrano jednostki samorządu terytorialnego z województwa łódzkiego tj. miasta na prawach powiatu. W niniejszym artykule jako metody badawcze wykorzystano studium przypadku, metodę analityczną, metodę wnioskowania oraz metodę badania dokumentów. Do przeprowadzenia niezbędnych analiz wykorzystano materiały udostępniane przez badane podmioty oraz dane dostępne w rejestrach publicznych, gromadzonych przez uprawnione do tego instytucje. |
Abstract | The article presents the role and tasks of internal audit in the assessment of public expenditures in a selected area for municipal governments in Łódź, Piotrków Trybunalski and Skierniewice in Poland. The research found, among other things, that internal audits contribute to a more rational spending of funds from the city budget on public administration activities. In addition, it has also been shown that internal audit is a helpful tool in ensuring reasonable expenses for public finance sector entities. The assessment and monitoring of expenses is the responsibility of public authorities, to ensure rational financial management of a given local government unit. The aim of the article is to present internal audit as an important tool to support city authorities in assessing the expenditure of municipalities in a selected area. For the purposes of this publication, local government units from the Łódź Voivodeship, i.e. a city with district status, were selected as an example for analysis. In this article, case study, analytical method, inference method and document examination method were used as research methods. To make the necessary analyses, materials made available by the surveyed entities and data available in public registers collected by authorized institutions were used. |
Cytowanie | Szydłowski C. (2019) Rola audytu wewnętrznego w ocenie wydatków samorządów miejskich.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 22(71): 210-222 |
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Pełny tekst | PEFIM_2019_n71_s210.pdf |
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Economic Sciences for Agribusiness and Rural Economy, 2019 |
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Becker A., Becker J. MULTICRITERIA EVALUATION OF THE USE OF ICT IN RURAL AREAS IN THE EUROPEAN UNION COUNTRIES IN 2018
Autor | Aneta Becker, Jarosław Becker |
Tytuł | MULTICRITERIA EVALUATION OF THE USE OF ICT IN RURAL AREAS IN THE EUROPEAN UNION COUNTRIES IN 2018 |
Title | |
Słowa kluczowe | level of ICT use, natural person, rural areas, European Union, MCDA, AHP |
Key words | |
Abstrakt | Information and communication technologies (ICT) are becoming more accessible and more widely used in
different areas of socio-economic activity and in various territories, including rural areas. There is a noticeable
increase in the interest of rural residents in modern technologies, especially those supporting communication.
At the same time, it should be noted that despite the small level of ICT skills and competences, rural
areas have great potential that can be expressed in: human resources, the natural environment biodiversity,
and raw materials. Therefore, rural areas in Europe should be similar in terms of the use of ICT and should
not differ from the level observed in urban areas.
The article presents the use of the AHP method (Analytic Hierarchy Process) for multicriteria decision analysis
of the use of ICT by natural persons living in rural areas of the European Union (EU), in 2018. The empirical
material used in the research came from the resources of the European Statistical Office (Eurostat).
The result of the survey is the ranking of 27 EU countries (Great Britain was omitted). The obtained results
showed large disproportions in the use of ICT in rural areas between the countries of the European Union.
In the extreme case, between Denmark being the leader of the ranking and Bulgaria, which was in the 27th
place, this differences amounted to 70.7%. |
Abstract | |
Cytowanie | Becker A., Becker J. |
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Pełny tekst | ESARE_2019_n3_s38.pdf |
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Economic Sciences for Agribusiness and Rural Economy, 2019 |
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Bieniek - Majka M. COLLECTIVE ACTION THEORY OF MANCUR OLSON ON THE EXAMPLE OF INTEGRATED FRUIT AND VEGETABLE PRODUCERS
Autor | Maryla Bieniek - Majka |
Tytuł | COLLECTIVE ACTION THEORY OF MANCUR OLSON ON THE EXAMPLE OF INTEGRATED FRUIT AND VEGETABLE PRODUCERS |
Title | |
Słowa kluczowe | fruit-vegetable producers' groups/organisations, group activity, free-rider |
Key words | |
Abstrakt | The aim of this article was to answer the question – do integrated fruit and vegetable producers act in accordance
with the assumptions of “the logic of collective actions” by Olson, or want to increase the market
organisation level, as suggested by Docian Ciolos, increasing the number of existing groups/organisations?
Basing on a library query, the assumptions of the “logic of collective actions” are presented. Using the data
provided by the European Commission, a significant negative relationship was found between the average
size of the group/organisation and its effectiveness. In addition, there was a regress of organising the fruit
and vegetable market in the European Union. Therefore, it is suggested that according to the assumptions of
Mancur Olson’s theory, selective stimuli (institutional support) motivating members of groups/organisations
to produce a common good that can be, i.a., overcoming the barrier of production scale or competitiveness
of the sector should be applied. |
Abstract | |
Cytowanie | Bieniek - Majka M. |
HTML | wersja html |
Pełny tekst | ESARE_2019_n3_s46.pdf |
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20. |
Economic Sciences for Agribusiness and Rural Economy, 2019 |
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Dannikov O., Ivasko I. FARM TAXATION POLICY IN UKRAINE AND POLAND
Autor | Oleg Dannikov, Inna Ivasko |
Tytuł | FARM TAXATION POLICY IN UKRAINE AND POLAND |
Title | |
Słowa kluczowe | tax regulation, special tax regimes, land rent, agrarian sector, agriculture, foreign experience |
Key words | |
Abstrakt | The article discusses the shortcomings of tax policy in the agrarian sector of the economy of Ukraine, which
has created non-competitive conditions for small farms. Large agricultural enterprises in Ukraine use the
existing special tax regime as an optimization of tax liabilities. This has led to such negative economic,
social and environmental consequences as the development of landlands, the deterioration of agricultural
landscapes, the increase in export-oriented production, the growth of unemployment in the village and the
migration of the rural population. While small farms, without state support, provide the population with basic
foodstuffs. The purpose of the article is evidence of the use of a special tax regime only for small farms, based
on an analysis of the special tax treatment regime in Polish agriculture and an analysis of the differential rent
methodology laid down in the basis of a special tax regime, as well as the development of practical recommendations
for Ukraine. |
Abstract | |
Cytowanie | Dannikov O., Ivasko I. |
HTML | wersja html |
Pełny tekst | ESARE_2019_n3_s60.pdf |
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