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Autor	Anna Świrska
Tytuł	Subwencje jako źródło dochodów gminy
Title	SUBVENTIONS AS A SOURCE OF COMMUNITY’S INCOMES
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Abstract	General subvention granted in Poland constitutes one of basic sources of incomes for local districts authorities – communities. In some cases it becomes the major income allotted for completion of local tasks. The general subvention in Poland consists of three elements, which are: compensation subvention, education subvention and balance subvention. These are regulated by the different regulations, i.e. Local District Authorities Income Act from 13th November 2003 and ordinances of the Minister of Finance. The major aim of the subvention is to supplement local own incomes, particularly when these incomes are not sufficient to carry out local authorities’ projects. However there appear some nuances which cast doubt on subvention’s effectiveness.
Cytowanie	Świrska A. (2008) Subwencje jako źródło dochodów gminy.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 167-180
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Pełny tekst	EIOGZ_2008_n65_s167.pdf

Autor	Tomasz Siudek
Tytuł	Wpływ kredytów rolniczych udzielanych przez banki spółdzielcze na rozwój rolnictwa w Polsce
Title	IMPACT OF AGRICULTURAL LOANS PROVIDED BY COOPERATIVE BANKS ON AGRICULTURE DEVELOPMENT IN POLAND
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Abstract	In the paper, interrelationship between agriculture development and agricultural loans given by cooperative banks in Poland in relation to their total assets was studied. The research findings indicate positive impact of the loans to assets ratio on the level of agricultural development. The Pearson correlation coefficient between the ratio and agriculture development valued of 0.29 and was considered statistically significant
Cytowanie	Siudek T. (2008) Wpływ kredytów rolniczych udzielanych przez banki spółdzielcze na rozwój rolnictwa w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 37-48
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Pełny tekst	EIOGZ_2008_n66_s37.pdf

Autor	Krzysztof Prymon
Tytuł	Międzynarodowe Standardy Rachunkowości w kształtowaniu standingu finansowego przedsiębiorstwa
Title	INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR ROLE IN FORMING FINANCIAL STANDING OF A COMPANY
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Abstract	The paper attempts to demonstrate modern problems of evaluation of financial condition of a company. At the moment, the corporate accounting system in Poland is regulated both by the national Accountancy Law and International Financial Reporting Standards. As a result of such situation the financial results reported by company largely depend on the rules that are applied. The analysis conducted in the paper are executed on the example of the company Żywiec S.A.
Cytowanie	Prymon K. (2008) Międzynarodowe Standardy Rachunkowości w kształtowaniu standingu finansowego przedsiębiorstwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 195-201
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Pełny tekst	EIOGZ_2008_n66_s195.pdf

Autor	Adam Chmielewski
Tytuł	Rachunkowość w rolnictwie – wybrane zagadnienia wymogów ewidencyjnych
Title	AGRICULTURAL ACCOUNTANCY – SELECTED ISSUES OF REPORTING REQUIREMENTS
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Abstract	Historical changes initiated in Poland at the end of the nineties, followed by integration with the European Union, have forced Poland to face a lot of challenges throughout the economy. Amongst these, there are those concerning the information systems which assist the estimation of the financial standing of the agriculture sector and individual farms. The article presents the current legal regulations and farmers’ duties regarding financial reporting. The first regulation, applicable to only a very small group of farmers, is the accounting act of law. A larger group of agricultural enterprises have to provide documentation related to profits and value added tax. The third group is those farmers who agreed to participate in the Farm Accountancy Data Network – FADN. The article concludes that despite the various legal regulations which obligate disclosure, financial information about the agricultural sector and individual farms is almost non-existent
Cytowanie	Chmielewski A. (2008) Rachunkowość w rolnictwie – wybrane zagadnienia wymogów ewidencyjnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 203-212
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Pełny tekst	EIOGZ_2008_n66_s203.pdf

Autor	Tomasz Rokicki
Tytuł	Uwarunkowania rozwoju produkcji owczarskiej w Polsce
Title	THE CONDITIONS OF DEVELOPMENT OF SHEEP PRODUCTION IN POLAND
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Abstract	In the paper factors of sheep production development in Poland was presented. In 1986 year were around 5 million sheep. Price of wool and lamb meat grew. Economic situation on sheep producer were very good. Crisis has caused decrease price and demand of wool in Poland. Sheep population has decreased in 2001 year to 331 thousands. Sheep production development in XXI century is depended from economic factors (price of sheep meat and government support). Other factors (reproduction indices, number of lamb born, producer’s group, sheep breed) have minor impact. Sheep meat promotion in Poland can cause growth economic results and sheep population
Cytowanie	Rokicki T. (2008) Uwarunkowania rozwoju produkcji owczarskiej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 109-116
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Pełny tekst	EIOGZ_2008_n67_s109.pdf

Autor	Emilia Grzegorzewska
Tytuł	Zjawisko upadłości przedsiębiorstw w Polsce na tle innych krajów europejskich
Title	THE BANKRUPTCY OF COMPANIES IN POLAND AND OTHER EU COUNTRIES
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Abstract	The paper aims to describe the scale of bankruptcy of companies in the European Union, with special focus on Poland. There were pointed out differences between West and Central-East EU member states. Additionally the general economic situation of these countries was analyzed
Cytowanie	Grzegorzewska E. (2008) Zjawisko upadłości przedsiębiorstw w Polsce na tle innych krajów europejskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 51-63
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Pełny tekst	EIOGZ_2008_n68_s51.pdf

Autor	Arkadiusz Artyszak, Katarzyna Kucińska
Tytuł	Zmiany w produkcji cukru i buraka cukrowego w Polsce i w Unii Europejskiej spowodowane reformą rynku cukru
Title	CHANGES IN PRODUCTION OF SUGAR AND SUGAR BEATS IN POLAND AN THE EUROPEAN UNION DUE TO THE REFORM OF SUGAR MARKET
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Abstract	In presented paper changes in the sugar production and in the nursery of the sugar beet in the EU brought about were described with implementing the reform of the market of the sugar. An too small interest in limiting the sugar production in 2007 caused the yr the European Commission modified principles of the reform and a possibility of the resignation led farmers from the right into the cultivation of the sugar beet in exchange for high bonuses in the framework of the so-called farmer’s initiative. At the same time they enabled sugar factories to assume this initiative under the condition of limiting the sugar production, in case of Poland, by the 13.5%. All sugar concerns took advantage of this possibility. However it turned out, that considerable part of farmers, on account of the low profitability of the cultivation of the sugar beet, doesn’t want to plant this plant. In April 2008 yr, sugar concerns had a problem with contracting the essential amount of the raw material. Therefore they persuaded farmers which relinquished their right to the cultivation to produce the raw material in frames of the limit of the sugar factory. However such a situation can cause, that Poland will become the net importer of the sugar, or else the domestic production in 2008 will be shorter than the demand
Cytowanie	Artyszak A., Kucińska K. (2008) Zmiany w produkcji cukru i buraka cukrowego w Polsce i w Unii Europejskiej spowodowane reformą rynku cukru.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 91-103
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Pełny tekst	EIOGZ_2008_n68_s91.pdf

Autor	Justyna Nowaczyk
Tytuł	Rozwój tanich przewozów lotniczych w Polsce
Title	The Development of the Low Cost Carriers in Poland
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Abstract	Low cost carriers began their activity in Poland in the year 2003, before Poland’s accession to the European Union. Since 2004, this kind of transportation has become very popular and has been developing rapidly. The aim of the study is to present and analyze low cost carriers section of air transport in Poland
Cytowanie	Nowaczyk J. (2008) Rozwój tanich przewozów lotniczych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 143-150
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Pełny tekst	EIOGZ_2008_n69_s143.pdf

Autor	Jan Hybel
Tytuł	Tendencje w rozwoju sektora usług w Polsce w latach 2000–2006
Title	Tendencies in the Services Sector Development in Poland in the years 2000–2006
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Abstract	The aim of the article is to present tendencies in the services sector development and its role in the creation of workplaces, capital expenditures and gross added value. The period 1995–2006 is analysed. The main data source was data published by Central Statistical Office. As a result of the conducted analysis the author states that transformation into market economy and Polish accession into European Union causes increase of the service sector as well as its particular sections dynamics. In the analyzed period two sections predominated in the structure of services: trade and repair and real estate activities
Cytowanie	Hybel J. (2008) Tendencje w rozwoju sektora usług w Polsce w latach 2000–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 71: 5-13
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Pełny tekst	EIOGZ_2008_n71_s5.pdf

Autor	Agnieszka Deresz, Marian Podstawka
Tytuł	Podatek dochodowy od osób fi zycznych: progresywny czy proporcjonalny?
Title	Income Tax on Individuals: Progressive or Proportionate?
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Abstract	The current system of income tax on individuals was created in the period 1991–1994. At that time it was considered to be a modern and coherent system that met economic needs. However, numerous changes arising as a result of budgetary needs meant that the system became unduly complex and unmanageable. The introduction of a single flat rate tax in Poland is very controversial. It has divided opinion, especially that of economists, politicians and society as a whole. Both sides of the argument point out the advantages and disadvantages of applying one tax rate regardless of total income of individuals. The aim of this article is to highlight these issues in economic and social terms as well as discussing how the organization and administration of the tax system can be streamlined. The study consists of an introduction and four parts. In the first one, the main concept of taxes is presented. The second one is devoted to tax justice and the third part to tax refunds which are one of the elements of the tax system. The last part outlines the main problems connected with, and the influence of social inequality on economic growth.
Cytowanie	Deresz A., Podstawka M. (2008) Podatek dochodowy od osób fi zycznych: progresywny czy proporcjonalny?.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 71: 67-83
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Pełny tekst	EIOGZ_2008_n71_s67.pdf

Autor	Ewa Wasilewska
Tytuł	Zmiany w strukturze zasiewów w Polsce w latach 1996–2007
Title	Changes in the Structure of Sown Area in Poland in the years 1996–2007
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Abstract	The paper presents changes in structure and area of sown of main agricultural products, including: cereals, industrial and fodder plants in the years 1996–2007. The author states, that cereals predominated in the structure of sown area and that decreasing tendency of sown area of potatoes occurred, what is the result of animal output intensification, mainly pigs. The decrease of sugar beets sown area was also observed, chiefly as a result of limited demand for sugar in recent years. The increase of sown area of industrial plants occurred, in particular rape and agrimony. The reason of that tendency is an increase of using rape and agrimony for technical purposes, mainly for biofuel production.
Cytowanie	Wasilewska E. (2008) Zmiany w strukturze zasiewów w Polsce w latach 1996–2007.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 71: 123-135
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Autor	Piotr Adamczyk
Tytuł	Tendencje w poziomie i zróżnicowaniu wynagrodzeń w Polsce po przystąpieniu do Unii Europejskiej
Title	Tendencies in the Level and Diversity of Wages in Poland after the Accession to the European Union
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Abstract	The article presents the changes in the level of wages in Poland after its accession into EU. The aim of the research was to estimate the diversity rate of the wages in regional and professional context. The author used the data from the Central Statistical Office and the coefficient of variation. It was stated that within the years 2004–2007 the real wage increased in all voivodships and sectors of national economy. It was also observed that disproportion in the level of wages occurred before 2004 was decreasing slowly
Cytowanie	Adamczyk P. (2008) Tendencje w poziomie i zróżnicowaniu wynagrodzeń w Polsce po przystąpieniu do Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 72: 17-25
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Pełny tekst	EIOGZ_2008_n72_s17.pdf

Autor	Dorota Klembowska
Tytuł	Zmiany w zatrudnieniu w Polsce i krajach Unii Europejskiej
Title	Employment Changes in Poland and European Union Member States
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Abstract	The aim of the paper is to analyse the employment changes in Poland and the European Union in the 2000–2007 period. The main source of performed research was the Eurostat database. In examined time the employment rate increased in the whole European Union. Also the employment rate in Poland raised up (to 57% level) at the end of the year 2007, however it was lower by about 8,4 percentage points than employment average for the European Union. The employment rate of woman in Poland increased from 48,9% to 50,6% between of 2000 and 2007. Furthermore, the employment rate for older people in 55–64 age amounted to 28,4% in 2000, but in 2007 also rose to 29,7% level. Besides improving the situation on labour market, Poland will have serious difficulties in achievement the Lisbon and Stockholm Strategy target
Cytowanie	Klembowska D. (2008) Zmiany w zatrudnieniu w Polsce i krajach Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 72: 51-63
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Pełny tekst	EIOGZ_2008_n72_s51.pdf

Autor	Alina Daniłowska
Tytuł	Dług publiczny – jego struktura, przyczyny, rozmiary i skutki
Title	Public debt, its structure, reasons, value and results
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Abstract	The aim of the paper is to examine the theoretical and practical dimensions of public debt in Poland. The empirical study concerns Poland in the course of 1990–2006. The analysis showed 95% of public debt in Poland is due to debt of State treasure. The level of debt (as % of GDP) is lower comparing with many “old” countries of UE and some of post socialistic countries. However, the public debt servicing charges the state budget noticeably
Cytowanie	Daniłowska A. (2008) Dług publiczny – jego struktura, przyczyny, rozmiary i skutki.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 72: 107-118
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Pełny tekst	EIOGZ_2008_n72_s107.pdf

Autor	Andrzej Jędruchniewicz
Tytuł	Popytowe przyczyny inflacji w Polsce
Title	Causes of Demand-Pull Inflation in Poland
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Abstract	Inflation is one of main factors influencing economy development. This is the reason why monetary policy is aimed at holding down inflation at low level. In Poland in the years 2001–2007 the influence of nominal interest rates on the level of inflation was unmistakable but on the low level. Inflation reacted changes of interest rates the most strongly after 6–7 quarters. The most important demand factor in inflation analysis is domestic demand, especially demand gap. Demand gap was computed by subtracting proportional increase of domestic production from proportional increase of domestic demand. The impact of demand gap on the price level changes was significant, excluding data from the year 2001. Monetary authorities ought to observe demand gap intently, because it can become in future main threat for assumed level of inflation. An increase of final demand combined with the low growth GDP rate and increase of production costs will cause intense rise of price’s level.
Cytowanie	Jędruchniewicz A. (2008) Popytowe przyczyny inflacji w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 72: 119-130
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Autor	Joanna Wrzesińska
Tytuł	Rozwój wielkopowierzchniowych obiektów handlowych w Polsce
Title	Development of Large-Shopping-Area Objects in Poland
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Abstract	In the paper the development of LSAO in Poland in the span 1990–2007 was discussed. Changes in quantitative structure of stores, concrete mergers and takings over of LSAO as well as productivity of trading area on polish market were presented. Main grown trends of LSAO and its transformation were also discussed
Cytowanie	Wrzesińska J. (2008) Rozwój wielkopowierzchniowych obiektów handlowych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 72: 161-170
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Pełny tekst	EIOGZ_2008_n72_s161.pdf

Autor	Ewa Krawczyk
Tytuł	Miejsce Warszawskiej Giełdy Papierów Wartościowych wśród wybranych giełd Europy Środkowej
Title	Position of Warsaw Stock Exchange among Chosen Stock Exchanges of Central Europe
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Abstract	Warsaw Stock Exchange in the years 2007 was characterized by the highest capitalization among stock exchanges of new member countries of the European Union and it is the middle size stock exchange in Europe. At the end of the year 2007 the index of capitalization of domestic companies to gross domestic product of Poland amounted to 47.3%, what shows at quantitative and qualitative development of Warsaw Stock Exchange and well realized strategy. WSE is characterized by low liquidity ratio in comparison with exchanges of Central and Eastern Europe. At the end of 2007 liquidity ratio of WSE amounted to 44.3%, when in Hungary amounted to 109,8% and in Czech Republic to 76,2%.
Cytowanie	Krawczyk E. (2008) Miejsce Warszawskiej Giełdy Papierów Wartościowych wśród wybranych giełd Europy Środkowej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 72: 171-179
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Pełny tekst	EIOGZ_2008_n72_s171.pdf

Autor	Mariusz Chądrzyński
Tytuł	Rola sektora MSP w handlu zagranicznym Polski w latach 1994–2004
Title	Role of MSE Sector in Polish External Trade in the years 1994–2004
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Abstract	In the paper an attempt at describing the role of MSE sector in the external trade of Poland in the years 1994–2004 was made. The author analyzed the share of MSE sector enterprises in export and import as well as export and import dynamics and the enterprises’ level of balance of trade in the analysed span
Cytowanie	Chądrzyński M. (2008) Rola sektora MSP w handlu zagranicznym Polski w latach 1994–2004.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 72: 199-211
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Autor	Małgorzata Raczkowska
Tytuł	Minimalne wynagrodzenie za pracę w Polsce i wybranych krajach świata
Title	Minimal Salary in Poland and in Chosen World Countries
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Abstract	The aim of the article is the characteristics of the minimal salary in Poland and in chosen European countries and in the United States of America. The first part presents history of the minimal salary in Poland. The rest of the article shows the analysis of changes in the minimal salary level in Poland and its relation to the average salary
Cytowanie	Raczkowska M. (2007) Minimalne wynagrodzenie za pracę w Polsce i wybranych krajach świata.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 41-53
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Autor	Piotr Adamczyk
Tytuł	Wydajność pracy a poziom wynagrodzeń osób zatrudnionych w przemyśle mięsnym
Title	The Labour Productivity Versus the Level of Salary in Meat Industry
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Abstract	The thesis examines the dependency between the dynamics of changes regarding labour productivity and the level of salary. The research was delved on the basis of data of meat industry in the period 1997–2005. It was stated that labour productivity in meat industry in Poland increases faster than the salaries. Moreover, it was observed in the studied period that the salary growth rate was lower than the inflation rate. The statistical verification of the mentioned relation was conducted on the basis of correlation coefficient. The results come to conclusion that there is no correlation between the changes of labour productivity and the changes of salaries
Cytowanie	Adamczyk P. (2007) Wydajność pracy a poziom wynagrodzeń osób zatrudnionych w przemyśle mięsnym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 62: 55-65
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Pełny tekst	EIOGZ_2007_n62_s55.pdf