Wyniki wyszukiwania

Autor	Joanna Bereżnicka, Justyna Franc-Dąbrowska
Tytuł	Przepływy pieniężne według Krajowego Standardu Rachunkowości i Międzynarodowych Standardów Rachunkowości – studium porównawcze
Title	COMPARATIVE ANALYSIS OF CASH FLOW APPROACHES IN POLISH AND INTERNATIONAL ACCOUNTING STANDARDS
Słowa kluczowe
Key words
Abstrakt
Abstract	The article presents similarities and differences in Cash Flow Account approaches between Polish Accounting Standards and International Accounting Standards (IAS). The analysis show that the approach is not homogeneous and additionally IAS often leaves much space for various interpretations. Additionally IAS recommends to apply the direct method in presenting cash flows from operating activities as more useful, especially in financial planning
Cytowanie	Bereżnicka J., Franc-Dąbrowska J. (2008) Przepływy pieniężne według Krajowego Standardu Rachunkowości i Międzynarodowych Standardów Rachunkowości – studium porównawcze.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 183-194
HTML	wersja html
Pełny tekst	EIOGZ_2008_n66_s183.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
Słowa kluczowe
Key words
Abstrakt
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
HTML	wersja html
Pełny tekst	EIOGZ_2008_n66_s195.pdf

Autor	Tomasz Kondraszuk
Tytuł	Specyficzne elementy oceny sytuacji finansowej przedsiębiorstw rolniczych na przykładzie PFADN i MSR 41 „Rolnictwo”
Title	CONCERNE ELEMENTS OF ANALYSIS OF FINANCIAL ENTERPRISES BASED ON POLISH FADN AND IAS No 41 “AGRICULTURE"
Słowa kluczowe
Key words
Abstrakt
Abstract	This study presents the birth and the development of Polish Farm Accountancy Data Network which is the platform for the farm financial analysis. The main focus is paid on two basic accounting rules: accrual basis assumption and ongoing concern concept. The study presents also an International Accounting Standard No 41 “Agriculture” that takes into account the biological importance of the agricultural production. Based on this standard there is noticeable difference between financial results based on the amount of sales and the amount of production. It was found that this kind of calculation could significantly influence financial analysis
Cytowanie	Kondraszuk T. (2008) Specyficzne elementy oceny sytuacji finansowej przedsiębiorstw rolniczych na przykładzie PFADN i MSR 41 „Rolnictwo”.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 213-229
HTML	wersja html
Pełny tekst	EIOGZ_2008_n66_s213.pdf

Autor	Grażyna Michalczuk
Tytuł	Przydatność informacyjna sprawozdawczości finansowej w zakresie wewnętrznie wytworzonych wartości niematerialnych
Title	INFORMATION USEFULNESS OF FINANCIAL REPORTING FOR INTERNALLY CREATED INTANGIBLE ASSETS
Słowa kluczowe
Key words
Abstrakt
Abstract	The present conditions of companies operation indicate the importance of intangible assets as a factor creating the market value of a company. That is why the indisputable characteristic of reporting information is providing the interested parties with the widest range of data concerning these intangible sources. The carried out in this paper analysis of the information scope of financial statement with regard to intangible assets allows to state that the current model of financial reporting does not follow new ways of creating and realizing these assets. It allows to report intangible assets internally created only in limited range, what restricts decision-making usefulness of financial reporting
Cytowanie	Michalczuk G. (2008) Przydatność informacyjna sprawozdawczości finansowej w zakresie wewnętrznie wytworzonych wartości niematerialnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 231-241
HTML	wersja html
Pełny tekst	EIOGZ_2008_n66_s231.pdf

Autor	Zofia Kołoszko-Chomentowska
Tytuł	Wykształcenie ludności rolniczej jako determinanta rozwoju rolnictwa
Title	THE RURAL POPULATION’S EDUCATION AS A DETERMINANT OF DEVELOPMENT OF AGRICULTURE
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper describes an importance of the rural population’s education for the development of the country and rural areas. The need for modernization change in the Polish agriculture and the quest for measures designed to improve the social and economic conditions of the country-dwellers are connected with their education enhancement. Only well-educated people can take efficient actions in any sphere where many factors are involved. The quality of rural population re sources increases consistently, but it is still low as compare to its level among the urban people. It is why any measures are required to be taken to smooth the odds between rural and urban people. The studies indicated close relations between the quality of human capital and the effect of agricultural management. The higheducated farmers are more venturesome and open to the market. It is observed especially in such areas as investment activity and marketable farm production. The analysis of agricultural labor resources carried out on the data of the General Agricultural Census revealed diversified attitudes of farmers towards the market changes depending on an education of manager of a farm. The activity of farmers with secondary or high education is more intense and successful
Cytowanie	Kołoszko-Chomentowska Z. (2008) Wykształcenie ludności rolniczej jako determinanta rozwoju rolnictwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 79-85
HTML	wersja html
Pełny tekst	EIOGZ_2008_n67_s79.pdf

Autor	Grażyna Karmowska
Tytuł	Kierunki zmian w indywidualnych gospodarstwach rolnych województwa zachodniopomorskiego w latach 2004–2006
Title	DIRECTIONS OF VARIATIONS IN HOUSEHOLDS IN ZACHODNIOPOMORSKIE PROVINCE IN YEARS 2004–2006
Słowa kluczowe
Key words
Abstrakt
Abstract	Elaboration describes statistical analysis of variations in family households in years 2004–2006. Economic value, production value, costs, farm income, credits and investments were analyzed. Gauges like arithmetical average, interval of trust, variation factor and chain index for dynamics research were applied. All researched values showed growth of average quality and a very high changeability (between 170–500%). This indicates a very high variation between examinated households.
Cytowanie	Karmowska G. (2008) Kierunki zmian w indywidualnych gospodarstwach rolnych województwa zachodniopomorskiego w latach 2004–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 87-96
HTML	wersja html
Pełny tekst	EIOGZ_2008_n67_s87.pdf

Autor	Sylwia Dziedzic
Tytuł	Społeczno-kulturowe uwarunkowania rozwoju bezpośredniej sprzedaży produktów rolniczych
Title	SOCIO-CULTURAL DEVELOPMENT’S CONDITIONS OF DIRECT SALE OF AGRICULTURAL PRODUCTS
Słowa kluczowe
Key words
Abstrakt
Abstract	The contemporary enterprises which represent sector of agricultural products direct sales are forced to act properly within dynamic milieu to analyze it. The authors’ strategic analysis was carried out to simulate further phenomenon in the external milieu of agricultural enterprise which is dealing with direct sales of agricultural products. There was also defined their strategic importance for enterprise. PEST analysis was conducted in the context of socio-cultural dimension by use of expert method. The detailed outcomes from analysis were presented in the article
Cytowanie	Dziedzic S. (2008) Społeczno-kulturowe uwarunkowania rozwoju bezpośredniej sprzedaży produktów rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 117-125
HTML	wersja html
Pełny tekst	EIOGZ_2008_n67_s117.pdf

Autor	Sylwia Dziedzic, Leszek Woźniak
Tytuł	Techniczno-technologiczne uwarunkowania rozwoju bezpośredniej sprzedaży produktów rolniczych
Title	TECHNICAL AND TECHNOLOGICAL DEVELOPMENT’S CONDITIONS OF DIRECT SALE OF AGRICULTURAL PRODUCTS
Słowa kluczowe
Key words
Abstrakt
Abstract	The contemporary enterprises which represent sector of agricultural products direct sales are forced to act properly within dynamic milieu to analyze it. The authors’ strategic analysis was carried out to simulate further phenomenon in the external milieu of agricultural enterprise which is dealing with direct sales of agricultural products. There was also defined their strategic importance for enterprise. PEST analysis was conducted in the context of technical-technological dimension by use of expert method. The detailed outcomes from analysis were presented in the article
Cytowanie	Dziedzic S., Woźniak L. (2008) Techniczno-technologiczne uwarunkowania rozwoju bezpośredniej sprzedaży produktów rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 127-136
HTML	wersja html
Pełny tekst	EIOGZ_2008_n67_s127.pdf

Autor	Justyna Kołyska
Tytuł	Finansowanie rozwoju wsi i rolnictwa środkami publicznymi
Title	FINANCING DEVELOPMENT OF AGRICULTURE AND RURAL AREAS BY THE PUBLIC SOURCES
Słowa kluczowe
Key words
Abstrakt
Abstract	The expenses incurred by our country on agriculture and rural areas’ development depend on the agricultural policy and financial abilities of the Budget. The aim of the article was firstly to analyze the changes in the structure of support instruments and, secondly, in the size and dynamics of public funds assign enables the absorption of union funds but, on the other hand, enforces us for refinancing union programs. As the analysis of the budget of the Agency for Restructuring and Modernization of Agriculture has exerted, all this caused changes in the size and structure of the mentioned expenses.
Cytowanie	Kołyska J. (2008) Finansowanie rozwoju wsi i rolnictwa środkami publicznymi.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 41-49
HTML	wersja html
Pełny tekst	EIOGZ_2008_n68_s41.pdf

Autor	Andrzej Parzonko
Tytuł	Rynek mleka w Chinach i Indiach a sytuacja w Europie
Title	MILK MARKET IN CHINA AND INDIA VS. EUROPEAN SITUATION
Słowa kluczowe
Key words
Abstrakt
Abstract	The aim of his article is to present the situation of the dairy market in China and India in relation to the European Union and particularly Poland. The analysis has been based on the data provided by International Farm Comparison Network (IFCN). Milk production in China and India is developing very dynamically. In 1981–2004 milk production in India increased over three times whereas in China more than eight times. Dairy production is stimulated by the domestic demand. In China in 2000–2005 milk consumption increased from 9.7 to 22.6 kg per capita per year. It has been estimated that in the following 4 years milk demand in China will double. Increasing demand along with not sufficient production capacity in China may trigger the increase in milk import. The estimated deficiency of milk products in next 4 years may amount from 13 up to 23 million tons. This situation creates new opportunities for the exporters of dairy products (the UE, Poland)
Cytowanie	Parzonko A. (2008) Rynek mleka w Chinach i Indiach a sytuacja w Europie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 75-89
HTML	wersja html
Pełny tekst	EIOGZ_2008_n68_s75.pdf

Autor	Jolanta Kondratowicz-Pozorska
Tytuł	Analiza kierunków rozwoju usług na terenach wiejskich województwa zachodniopomorskiego w latach 2000–2006
Title	ANALYSIS OF DIRECTIONS OF SERVICES DEVELOPMENT IN RURAL AREAS OF WEST POMERANIAN REGION IN YEARS 2000–2006
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper presents analysis of directions of services development in rural areas in areas of West Pomeranian region in years 2000–2006. In this region there was research, by which author wanted to compare status of services from 2000 with status of services at the end of 2006. Analysis consists mostly of comparison of amount of employees in particular services (general in West Pomeranian and in rural areas). Next step was to present notes to service receivers, meaning owners of farms that were using or still use the services delivered in their place of living. Research was done on random probe in amount of 2500 farmers. There was also used data from Main Statistical Office of Szczecin (Wojewódzki Urząd Statystyczny w Szczecinie). Development of services in rural areas in eyes of farmers is definitely different from level of service development in towns and cities
Cytowanie	Kondratowicz-Pozorska J. (2008) Analiza kierunków rozwoju usług na terenach wiejskich województwa zachodniopomorskiego w latach 2000–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 117-126
HTML	wersja html
Pełny tekst	EIOGZ_2008_n68_s117.pdf

Autor	Joanna Bereżnicka
Tytuł	Kredyt i leasing – porównawcza analiza płatności
Title	Credit and leasing – comparative analysis of payments
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper attempts to analyze repayment amounts of bank loan and leasing instalments. In both cases various interest rates have been applied. Additionally for the bank loan various repayment versions have been used. The paper argues that bank loan and leasing are popular alternative forms of financing investments. The conducted analysis show that applying the same repayment rates leasing is less costly form of investments’ financing than bank loan. The computing show that decreasing interest rate of bank loan by a few percentage points causes that total amount of repayment is the same as in case of leasing. Thus the costs of gaining capital will become similar too. The obtained results could be used in a decision process of investments. However it should be also pointed out that there are many alternative forms of financing investments
Cytowanie	Bereżnicka J. (2008) Kredyt i leasing – porównawcza analiza płatności.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 31-41
HTML	wersja html
Pełny tekst	EIOGZ_2008_n69_s31.pdf

Autor	Magdalena Mądra, Marcin Ratajczak
Tytuł	Źródła i bariery finansowania innowacji w sektorze MSP w Polsce
Title	Resources and barriers of the innovation financing in the SME sector in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	The elaboration presents the financial analysis of innovation outlays and their financial sources in the partition on 16 provinces. The aim of research is to present the structure and barriers of the outside capital usage in aspect of the new technologies implementation in small and medium enterprises in Poland. Empirical data refer to year 2005 and were analysed by authors on the ground of gained information from Polish Agency for Enterprise Development (PAED)
Cytowanie	Mądra M., Ratajczak M. (2008) Źródła i bariery finansowania innowacji w sektorze MSP w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 43-53
HTML	wersja html
Pełny tekst	EIOGZ_2008_n69_s43.pdf

Autor	Ewa Drabik
Tytuł	Wykorzystanie ciągu Ulama do analizy fal giełdowych
Title	An application of Ulam’s sequence to analysis of the stock waves
Słowa kluczowe
Key words
Abstrakt
Abstract	The aim of this paper is to modify one of technical analysis instruments that can be used for description of stock value diagrams as well as forecasting the future asset prices – it is the so called Elliott Waves Theory. In classic version this theory is based on the Fibonacci sequence. Modification of Fibonacci sequence was introduced in the fifties of the 20. century by American mathematician Stanislaw Marcin Ulam, who was born in Poland, and consists of introducing random elements. The analysis of waves created by prices will be presented in reference to the companies from Warsaw Stock Exchange
Cytowanie	Drabik E. (2008) Wykorzystanie ciągu Ulama do analizy fal giełdowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 77-87
HTML	wersja html
Pełny tekst	EIOGZ_2008_n69_s77.pdf

Autor	Karolina Jąder, Magdalena Kozera, Olga Stefko
Tytuł	Relacje wybranych składników majątku i kapitału w gospodarstwach prowadzących produkcję roślinną w Polsce
Title	Relationships between selected property elements and capital in plant producing holdings in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	The article presents selected elements of financial analysis within agricultural holdings producing plants. Relationships between elements of assets and capital in particular groups of farms were presented. There are presented relationships connected with: amount of assets, liquidity, financial sources and security of the long term – debt
Cytowanie	Jąder K., Kozera M., Stefko O. (2008) Relacje wybranych składników majątku i kapitału w gospodarstwach prowadzących produkcję roślinną w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 135-142
HTML	wersja html
Pełny tekst	EIOGZ_2008_n69_s135.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
Słowa kluczowe
Key words
Abstrakt
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
HTML	wersja html
Pełny tekst	EIOGZ_2008_n71_s5.pdf

Autor	Jan Wołoszyn
Tytuł	Związek psychologii pracy z naukami o zarządzaniu
Title	Relationship between Labour Psychology and Management Sciences
Słowa kluczowe
Key words
Abstrakt
Abstract	The aim of the essay is to present the relationship between labour psychology and management sciences. In the first part of the article the author presents classical approach to the role of human factor in an enterprise and the views evolution on the human nature. The next part of the essay presents origins of the human relations paradigm and present behaviour view of the enterprise management process. On the basis of conducted analysis the author states that modern management of an organization have to be based on the leadership integrating labour teams around the aim of the organization, taking the advantage of manpower potential with the use of soft methods
Cytowanie	Wołoszyn J. (2008) Związek psychologii pracy z naukami o zarządzaniu.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 71: 15-25
HTML	wersja html
Pełny tekst	EIOGZ_2008_n71_s15.pdf

Autor	Anna Mazurkiewicz-Pizło, Wojciech Pizło
Tytuł	Koncepcja otoczenia organizacji z uwzględnieniem wybranych aspektów międzynarodowych
Title	The Theory of Organization’s Environment Taking Selected International Aspects into Consideration
Słowa kluczowe
Key words
Abstrakt
Abstract	The organizational environment comprises a wide range of forces that can affect organizational performances. These forces differ between organizations according to the geographical location, industry and market served. Multinational firms face different situations from that of small local business. The forces affecting business organizations are different from those influencing non-profit organizations, the forces affecting the electronics industry are different from those influencing the food industry. Even within the same industry forces will vary. Organizations need to understand the forces that affect them do that can plan for the future. The various environmental forces exist at different levels. At the outer level is institutional environment, then organization’s external environment (macro environment). At this level there are a range of economic, technological, social, cultural, political and international factors that generally affect all organizations. Then there is the organization’s most immediate competitive environment, which is the specific environment comprising the organization’s customers, suppliers and competitors. Spanning both internal and external environments is a third set of forces exerted by various stakeholders. All environments forces can affect many areas of the organization, such as its strategy (for example its choice of geographical markets), its structure, or its production methods. For this reason it is vital for management to undertake environmental analysis to assess: how the environment has changed, how it is likely to change, what impacts these changes are likely to have on the organization, its customers and markets
Cytowanie	Mazurkiewicz-Pizło A., Pizło W. (2008) Koncepcja otoczenia organizacji z uwzględnieniem wybranych aspektów międzynarodowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 71: 27-41
HTML	wersja html
Pełny tekst	EIOGZ_2008_n71_s27.pdf

Autor	Anna Górska
Tytuł	Wykorzystanie strategii inwestycyjnych opartych na analizie technicznej do handlu towarami z WGT SA
Title	Usage of Investment Strategies Based on Technical Analysis to the Goods Exchange on the Warsaw Commodity Exchange
Słowa kluczowe
Key words
Abstrakt
Abstract	The aim of the paper is to check if one was able to gain excess profits at the Warsaw Commodity Exchange. For this purpose technical analysis tools are used. Gaining excess profits would be impossible if only the market was informationally efficient. On the informationally efficient market the most effective strategy is the passive strategy “buy and hold”. If technical analysis tools permitted to gain excess profits, the weak-form efficient market hypothesis would be rejected. The analysis is carried out on the basis of the data from Warsaw Commodity Exchange in the span of 5 years: 2001–2005.
Cytowanie	Górska A. (2008) Wykorzystanie strategii inwestycyjnych opartych na analizie technicznej do handlu towarami z WGT SA.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 71: 53-65
HTML	wersja html
Pełny tekst	EIOGZ_2008_n71_s53.pdf

Autor	Aneta Stańko
Tytuł	Wykluczenie społeczne z rynku pracy w krajach Unii Europejskiej
Title	Social Exclusion from Labour Market in European Union Member States
Słowa kluczowe
Key words
Abstrakt
Abstract	The aim of the paper was the analysis of the level of social exclusion from labour market in European Union Member States in the year 2006. The analysis was made in basic on commonly-agreed indicators related to employment. The level of long-term unemployment rate and permanent unemployment rate was introduced as well as share of persons living in jobless households. Comparison of at risk of poverty rate between employed and unemployed showed that having a job is an important but not sufficient factor of reducing poverty
Cytowanie	Stańko A. (2008) Wykluczenie społeczne z rynku pracy w krajach Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 72: 39-49
HTML	wersja html
Pełny tekst	EIOGZ_2008_n72_s39.pdf