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Autor	Rafal Balina, Piotr Chrzanowski, Slawomir Juszczyk
Tytuł	THE IMPORTANCE OF CREDITS FOR AGRICULTURE IN GENERATING NET PROFIT OF COOPERATIVE BANKS IN 2015–2017
Title
Słowa kluczowe	credits granted to individual farmers, preferential credits for agriculture, net profit, cooperative banks
Key words
Abstrakt	The aim of the research was to determine whether and to what extent credits for agriculture, that is credits granted to individual farmers and preferential credit for agriculture, affected the level of net profit of cooperative banks in Poland in 2015–2017. Among others, it was established that credits granted to individual farmers are important for generating net profit for both small, medium and large cooperative banks. However, the values of the regression coefficient for this variable were low, with a slight increasing tendency. The variable, however, defining preferential credits for agriculture appeared only in two out of nine models constructed and with a negative sign. This concerned small and medium-sized cooperative banks. For large cooperative banks, preferential credit for agriculture were not of key importance in generating net profit. One can conclude that preferential credit does not bring financial benefits to cooperative banks. It is necessary to make financial revenues reliable, taking into account the costs of servicing preferential credits.
Abstract
Cytowanie	Balina R., Chrzanowski P., Juszczyk S.
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Pełny tekst	ESARE_2018_n1_s297.pdf

Autor	Marian Oliński, Piotr Szamrowski
Tytuł	Wykorzystanie Twittera w działalności organizacji pożytku publicznego
Title	THE USE OF TWITTER IN THE ACTIVITIES OF PUBLIC BENEFIT ORGANIZATIONS
Słowa kluczowe	Twitter, media społecznościowe, organizacja pożytku publicznego
Key words	Twitter, social media, public benefit organization
Abstrakt	Twitter oferuje bogaty zestaw narzędzi do budowy dialogu i interakcji z interesariuszem organizacji. Głównym celem badań była identyfikacja skali wykorzystania Twittera przez organizacje pożytku publicznego oraz ustalenie związku między wybranymi cechami organizacji pożytku publicznego, a częstotliwością wykorzystania w działalności tego serwisu mediów społecznościowych. Uzyskane rezultaty wskazują, że Twitter w polskich organizacjach pożytku publicznego ma znaczenie niewielkie. Badane organizacje cechuje duże zróżnicowanie pod względem aktywności publikacyjnej na Twitterze. Jednocześnie, organizacje aktywnie publikujące treści na Twitterze, również dużą aktywność przejawiają w wykorzystaniu innych serwisów social media. W celu identyfikacji związków pomiędzy analizowanymi zmiennymi wykorzystano analizę opartą na standardowych parametrach oraz badanie zależności wybranych zmiennych (test niezależności chi-kwadrat oraz współczynnik kontyngencji C).
Abstract	Twitter offers a opulent set of tools for building dialogue and interacting with an organization's stakeholder. The main objective of the research was to identify the scale of Twitter use by public benefit organizations and to establish a connection between selected features of public benefit organizations and the frequency of using social media in the operation of this service. The results indicate low importance of Twitter in Polish public benefit organizations. Nevertheless the surveyed organizations are characterized by large diversity in terms of their Twitter activity. At the same time, organizations actively publishing content on Twitter, also show great activity in the use of other social media services. In order to identify the relationships between the analyzed variables, an analysis based on standard parameters were used and also a study of the dependence of selected variables (chi-square independence test and coefficient of contingency C).
Cytowanie	Oliński M., Szamrowski P. (2018) Wykorzystanie Twittera w działalności organizacji pożytku publicznego.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 19(68): 155-172
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Pełny tekst	PEFIM_2018_n68_s155.pdf

Autor	Michal Borychowski
Tytuł	LABOUR PRODUCTIVITY IN THE LIQUID BIOFUELS SECTOR IN SELECTED EUROPEAN UNION COUNTRIES
Title
Słowa kluczowe	biofuels, production, turnover, job creation, labour productivity in the liquid biofuel sector
Key words
Abstrakt	The development of the liquid biofuels sector has been dynamic for more than 10 years, but from the very beginning of this process has been accompanied by a number of controversies as the production and use of liquid biofuels have both positive and negative effects. These consequences primary concern socio-economic and environmental areas. The most important economic benefits are connected with production, turnover and employment in the biofuels industry and the development of agriculture through higher demand on agricultural commodities. The aim of the paper was to quantify labour productivity in the liquid biofuels sector in European Union countries. It is hypothesized that highly developed countries (measured by GDP per capita) have higher labour productivity in the liquid biofuels industry than poorer European Union countries. The second hypothesis states that countries with high liquid biofuel production have higher labour productivity than other countries. The period under research covered the years 2009–2015. The data are mainly from Eurostat, EurObserv’ER consortium and World Bank. This research provides the general conclusion that a high level of economic development is not accompanied by high labour productivity (two types) in the liquid biofuels sector (there is no significant positive correlation). The same applies to the relation between biofuel production volume and labour productivity. The research proves that a high level of GDP per capita or the big scale of biofuel production (and use) is not a determinant of high labour productivity in this sector.
Abstract
Cytowanie	Borychowski M.
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Pełny tekst	ESARE_2018_n1_s116.pdf

Autor	Grzegorz Paluszak, Joanna Wiśniewska-Paluszak
Tytuł	ECO-INDUSTRIAL BANK ATTENDANCE TO ECO-INDUSTRIAL SYMBIOSIS
Title
Słowa kluczowe	eco-industrial bank, eco-industrial symbiosis, industrial ecology
Key words
Abstrakt	This article aims at conceptualization of new construct of eco-industrial bank and discusses its role in the development of eco-industrial symbiosis. The concept has been grounded in late theoretical streams of industrial ecology and industrial networks. The eco-industry bank plays a significant role of connecting ecology with business for the stakeholders’ economic and social benefits. According to the concept the broad objectives of the bank are to use financial resources with economic, social and environmental responsibility and to give priority to environmental interaction with business and society.
Abstract
Cytowanie	Paluszak G., Wiśniewska-Paluszak J.
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Pełny tekst	ESARE_2018_n1_s396.pdf

Autor	Włodzimierz Kołodziejczak
Tytuł	DECOMPOSITION OF UNEMPLOYMENT IN RURAL POPULATION ON THE BASIS OF MAIN SOURCES OF INCOME IN 2002–2009 AND 2016
Title
Słowa kluczowe	natural unemployment, labour flows, rural population
Key words
Abstrakt	The aim of the paper is to present a decomposition of unemployment in the rural population into the structural and cyclical components in groups distinguished based on their main source of household income. This study was conducted using the method estimating the level of natural unemployment (equilibrium unemployment) proposed by the Centre for Economic Policy Research (1995). The analysis was based on individual, unweighted, quarterly raw data provided by the Polish LFS (BAEL) from the years 2002–2009 and 2016. The professional situation of the rural population in the analysed period improved, which was manifested in an increase in the employment rate and a reduction of the actual unemployment rate. Between the periods of 2002–2005 and 2006–2009 actual unemployment ‘followed’ the lower values of equilibrium unemployment. In 2016 the actual unemployment rate was lower than in previous periods; however, an adverse change was observed for its relation to the natural unemployment rate. If we assume that it will – as previously – strive to attain the equilibrium level, in the case of a downturn on the market for goods and services the actual unemployment among the rural population may considerably increase, particularly in the group of individuals whose main source of income is provided by unemployment benefits and the family farm.
Abstract
Cytowanie	Kołodziejczak W.
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Pełny tekst	ESARE_2018_n2_s102.pdf

Autor	Bogdan Klepacki
Tytuł	Domy opieki społecznej na obszarach wiejskich – skala i potencjał rozwojowy
Title	The role of social welfare houses in rural areas activities – scale and development potential
Słowa kluczowe	domy opieki społecznej, wielofunkcyjny rozwój obszarów wiejskich
Key words	: social welfare houses, multifunctional rural development
Abstrakt	W opracowaniu autor podjął problematykę możliwości pozyskiwania dochodów na wsi z innych źródeł niż rolnictwo. Wskazał możliwe formy aktywności niszowej, ze szczególnym uwzględnieniem związanych z tworzeniem ośrodków pomocy społecznej. W związku z wydłużaniem życia ludzi oraz zmianą modelu życia rodzin (odejście od rodzin wielopokoleniowych) zainteresowanie miejscami w takich domach zwiększa się, a ich liczba rośnie. Około 40% takich obiektów istnieje na terenach wiejskich, stając się czynnikiem oddziałującym na sytuację społeczno-ekonomiczną gmin. Funkcjonowanie obiektów takich jak domy pomocy społecznej może przysporzyć terenom wiejskim wielu korzyści związanych ze sferą dochodową, poziomem zatrudnienia, wzrostem popytu na lokalne produkty i usługi czy też rozwojem infrastruktury oraz życia kulturalnego. Choć można spodziewać się pewnych negatywnych opinii związanych z przyjazdem „obcych”, to suma korzyści znacznie przeważa potencjalne zagrożenia.
Abstract	In the study the author took issues of the possibility of acquiring incomes in the country from alternative sources than the farming. He showed the niche activity possible forms, of social welfare centers with particular reference to connected with creating. In relation to extending the life of people and the change of the model of the life of families (peeling off from an extended families) an interest in places in such houses is increasing, and their number is increasing. About the 40% of such objects exists on the countryside, becoming a factor having an influence on a socioeconomic situation of communes. Functioning of such objects like care centers can cause the countryside many benefits associated with the income sphere, employments, with increase in demand for local products and services, or with development of infrastructure and of cultural life. It is possible to expect also certain negative opinions associated with the arrival of “strangers”. However the sum of the benefit much is outweighing potential hazards.
Cytowanie	Klepacki B. (2018) Domy opieki społecznej na obszarach wiejskich – skala i potencjał rozwojowy.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 122: 67-80
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Pełny tekst	EIOGZ_2018_n122_s67.pdf

Autor	Kamila Musiał, Wiesław Musiał
Tytuł	Mimikra jako przykład decepcji w przyrodzie a przejawy oszustwa w ekonomii - wybrane problemy
Title	MIMICRY AS AN EXAMPLE OF DECEPTION IN NATURE AND EXPRESSIONS OF FRAUD IN ECONOMY
Słowa kluczowe	mimikra, przyroda ożywiona, oszustwo, ekonomia
Key words	mimicry, nature, deception, economy
Abstrakt	W opracowaniu podjęto próbę poszukiwania i objaśnienia analogii pomiędzy uniwersalizmem zjawiska decepcji w przyrodzie i oszustwa w sferze ekonomii. W obydwu obszarach analizy, zjawisko to najczęściej przyjmuje formę mimikry obronnej lub agresywnej. Do wykształcenia złożonych form oszukiwania, czy zwodzenia w świecie zwierząt doprowadziło rozpowszechnienie modelu drapieżca-ofiara, który poprzez maskowanie się lub udawanie kogoś innego, miał zapewnić ochronę przed atakiem lub taki atak ułatwić. W ekonomii można natomiast spotkać postawy przybierające postać mimikry, a więc analogicznego do przyrody kreowania się na kogoś innego, poprzez oszukańcze strategie stosowane przez różnorodnych wyzyskiwaczy, żerujących na naiwności stereotypach i automatyzmach ludzkich reakcji. Najczęściej są one spotykane w sferze marketingu, przybierając bardzo profesjonalne i wyrafinowane formy postaw marketerów i podmiotów przez nich reprezentowanych. Można tam dostrzec pewien symetryzm i analogie postępowań w zakresie odnoszenia indywidualnych korzyści kosztem innych.
Abstract	The aim of the study was to find and evaluate the analogy between the universality of the phenomenon of deception in nature and in economy. In both areas of the analysis, this most often takes a form of mimicry (defensive or aggressive). To create such complex forms of deception among animals, mostly contributed the prevalance of predator-victim model, and using guises or pretending to be something else, was supposed to provide protection against attack or just to facilitate such attack. In the economy one can find attitudes that take the form of mimicry, and thus analogous to the nature, which are also based on pretending to be someone else. This is used by some exploiters, reaping on stereotypes and automatisms of human behaviour. They are most often found in the marketing sphere, taking up very professional and sophisticated forms of attitudes of marketers and represented by them entities. Also there may be found some symmetry and analogies of behaviours in terms of gaining individual benefits at the expense of others.
Cytowanie	Musiał K., Musiał W. (2018) Mimikra jako przykład decepcji w przyrodzie a przejawy oszustwa w ekonomii - wybrane problemy.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 20(69): 136-149
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Pełny tekst	PEFIM_2018_n69_s136.pdf

Autor	Jacek Kulawik, Michał Soliwoda, Barbara Wieliczko
Tytuł	Inżynieria finansowa i instrumenty finansowe a problemy budżetowe UE
Title	FINANCIAL ENGINEERING AND FINANCIAL INSTRUMENTS VS. EU BUDGET PROBLEMS
Słowa kluczowe	instrumenty finansowe, polityka spójności, dotacje, budżet UE, sektor MŚP.
Key words	financial instruments, cohesion policy, subsidies, EU budget, SME sector.
Abstrakt	Obecnie intensywnie poszukiwane są możliwości efektywniejszego wykorzystania dysponowanych dochodów fiskalnych przez UE. Duże nadzieje w tym kontekście wiąże się z inżynierią finansową i instrumentami finansowymi. Podstawowym celem artykułu jest przybliżenie istoty, korzyści i zagrożeń oraz obszarów zastosowań inżynierii finansowej oraz instrumentów finansowych. Opracowanie ma charakter studium przeglądowego. Została wykorzystana metoda dokumentacyjna i studiów literaturowych. Rozległy interwencjonizm finansowy i kredytowy w dłuższym okresie może jednakże doprowadzić do osłabienia bodźców do wzrostu efektywności i produktywności. Szczególne niebezpieczeństwo pojawia się wtedy, gdy interwencja publiczna zdominowana jest przez dotacje i subwencje. W przypadku UE poleganie na wsparciu dotacyjnym dotyczy głównie WPR oraz polityki spójności, które obecnie stanowią 70% wydatków wspólnoty. W tym kontekście instrumenty finansowe, chociaż nie pozbawione wad, powinny w coraz większym stopniu stawać się substytutami subsydiów. Nie będzie to jednak łatwy i szybki proces, co znajdzie wyraz w ostrości negocjacji budżetu Wspólnoty na lata 2020+ oraz w jego finalnym kształcie.
Abstract	Opportunities for more efficient use of available fiscal revenues are currently being sought in EU. High hopes in this context are related to financial engineering and financial instruments. The main objective of the article is to present the essentials, benefits and risks, and areas of financial engineering and financial instruments. This paper is a review study. Documentary and literature review methods are employed. Extensive financial and credit interventions in the long run may, however, lead to a reduction in incentives for increased efficiency and productivity. Particular danger occurs when public intervention is dominated by subsidies. In the case of the EU, the reliance on subsidy support mainly concerns the CAP and cohesion policy, which currently account for 70% of EU spending. In this context, financial instruments, although not without defects, should increasingly become substitutes for subsidies. However, this will not be an easy and quick process, as will be reflected in the focus of the Community budget negotiations for 2020+ and its final form.
Cytowanie	Kulawik J., Soliwoda M., Wieliczko B. (2018) Inżynieria finansowa i instrumenty finansowe a problemy budżetowe UE.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 20(69): 245-258
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Pełny tekst	PEFIM_2018_n69_s245.pdf

Autor	Michał Comporek
Tytuł	Zarządzanie wynikiem finansowym w przedsiębiorstwach spożywczych
Title	Earnings Management in Food Companies
Słowa kluczowe	zarządzanie zyskiem, korekty zysku netto, intencjonalne różnice memoriałowe
Key words	earnings management, accruals, discretionary accruals
Abstrakt	Jak pokazują realia praktyki gospodarczej, kierownictwo jednostki, dążąc z jednej strony do partykularnej maksymalizacji swoich prywatnych korzyści, a z drugiej zaś do wypełnienia oczekiwań wszelkich interesariuszy przedsiębiorstwa, może podejmować działania w celu ukazania sytuacji ekonomicznej jednostki w lepszym świetle w oczach jej inwestorów, wierzycieli, pracowników itp., aniżeli mogłaby wskazywać rzeczywistość gospodarcza. Działania te znajdują swoje odzwierciedlanie w tzw. zarządzaniu zyskiem. Zasadniczym celem artykułu jest zbadanie skali i kierunków działań związanych z intencjonalnym zarządzaniem zyskiem w spożywczych spółkach giełdowych za pomocą współczynnika dyskrecjonalnych korekt zysku netto wyodrębnianego przy użyciu modeli: Jones, Kanga i Sivaramakrishnana oraz Yoon i in. Badania empiryczne zostały zrealizowane w grupie 21 publicznych spółek spożywczych, notowanych na GPW w Warszawie w latach 2003-2016.
Abstract	As the realities of economic practice show, the management of enterprise, seeking on to maximize their private benefits and on the other hand to meet the expectations of all company’ stakeholders, can take action to show the economic situation of the enterprise in a better light in the eyes of its investors, creditors, employees etc., rather than indicates the economic reality. These activities are reflected in the earnings management phenomenon. The main goal of the article is to examine the scale and directions of operations related to intentional earnings management in public food companies using the discretionary accruals ratio distinguished by: the Jones model, the Kang-Sivaramakrishnan model and the Yoon et al. model. Empirical research was carried out in a group of 21 public food companies listed on the Warsaw Stock Exchange in the years 2003-2016.
Cytowanie	Comporek M. (2018) Zarządzanie wynikiem finansowym w przedsiębiorstwach spożywczych.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 3: 67-79
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Pełny tekst	PRS_2018_T18(33)_n3_s67.pdf

Autor	Wojciech Florkowski, Anna Klepacka, Katarzyna Wójcik
Tytuł	Issues of Country of Origin, Market Incentives, and Recycling in Opinions of Passive Solar Collector Owners
Title	Issues of Country of Origin, Market Incentives, and Recycling in Opinions of Passive Solar Collector Owners
Słowa kluczowe	renewable energy, survey, rural resident, recycling, Poland
Key words	renewable energy, survey, rural resident, recycling, Poland
Abstrakt	Thermal solar panel installation has been growing in Poland in response to the EU policies and available subsidies. This paper investigates the attitudes of residents of four counties in Mazowieckie Voividship in Poland about the origin of solar panels. Results show that rural residents did not attach importance to awarding preferences to domestic solar panel producers or to foreign producers in exchange of trade benefits. The recycling of used solar panels concerned a relatively small portion of respondents and seems to justify the passage of regulations obligating the solar panel industry to recycle the used panels.
Abstract	Thermal solar panel installation has been growing in Poland in response to the EU policies and available subsidies. This paper investigates the attitudes of residents of four counties in Mazowieckie Voividship in Poland about the origin of solar panels. Results show that rural residents did not attach importance to awarding preferences to domestic solar panel producers or to foreign producers in exchange of trade benefits. The recycling of used solar panels concerned a relatively small portion of respondents and seems to justify the passage of regulations obligating the solar panel industry to recycle the used panels.
Cytowanie	Florkowski W., Klepacka A., Wójcik K. (2018) Issues of Country of Origin, Market Incentives, and Recycling in Opinions of Passive Solar Collector Owners.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 3: 165-172
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Pełny tekst	PRS_2018_T18(33)_n3_s165.pdf

Autor	Monika Bagińska, Anna Klepacka
Tytuł	The Use of CSR Measurement Matrix in the Aspect of Sustainable Development
Title	The Use of CSR Measurement Matrix in the Aspect of Sustainable Development
Słowa kluczowe	CSR, stakeholders, measurement matrix, sustainable development, Poland
Key words	CSR, stakeholders, measurement matrix, sustainable development, Poland
Abstrakt	The idea of Corporate Social Responsibility (CSR) represents the voluntary effort that companies invest in social life. Companies incorporate the concept of CSR strategy in their businesses, knowing its importance to the benefit of the public at large and to sustainable development. Any activity of any major company is exposed to public opinion, which plays a key role in shaping the image of the company. Companies compete to win social trust and acceptance of their activity. The aim of the article was to present the value and significance of CSR activities undertaken by companies, using the example of two businesses, i.e. Polski Koncern Naftowy (PKN) Orlen and Kompania Piwowarska in reference to sustainable development. The article compares the CSR measurement matrix that allows assessing whether a given company is socially responsible, to what extent CSR activities affect the company's stakeholders and to what extent they are consistent with sustainable development (assigning particular CSR development tools by Stakeholders applying the weights from 1 to 3). ISO 26000 standards define the principles of social and environmental responsibility as a guide for organizations and in the analysed companies are a tool that exerts one of the greatest impacts on stakeholders. For both companies, the most important stakeholders are Shareholders and Managers, and they are the ones who, to the largest extent, conduct a socially responsible dialogue for which all CSR development tools are important. Both companies conduct key activities, PKN Orlen used 91% and Kompania Piwowarska 73% of all CSR development tools considered in this study.
Abstract	The idea of Corporate Social Responsibility (CSR) represents the voluntary effort that companies invest in social life. Companies incorporate the concept of CSR strategy in their businesses, knowing its importance to the benefit of the public at large and to sustainable development. Any activity of any major company is exposed to public opinion, which plays a key role in shaping the image of the company. Companies compete to win social trust and acceptance of their activity. The aim of the article was to present the value and significance of CSR activities undertaken by companies, using the example of two businesses, i.e. Polski Koncern Naftowy (PKN) Orlen and Kompania Piwowarska in reference to sustainable development. The article compares the CSR measurement matrix that allows assessing whether a given company is socially responsible, to what extent CSR activities affect the company's stakeholders and to what extent they are consistent with sustainable development (assigning particular CSR development tools by Stakeholders applying the weights from 1 to 3). ISO 26000 standards define the principles of social and environmental responsibility as a guide for organizations and in the analysed companies are a tool that exerts one of the greatest impacts on stakeholders. For both companies, the most important stakeholders are Shareholders and Managers, and they are the ones who, to the largest extent, conduct a socially responsible dialogue for which all CSR development tools are important. Both companies conduct key activities, PKN Orlen used 91% and Kompania Piwowarska 73% of all CSR development tools considered in this study.
Cytowanie	Bagińska M., Klepacka A. (2018) The Use of CSR Measurement Matrix in the Aspect of Sustainable Development.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 1: 80-87
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Pełny tekst	PRS_2018_T18(33)_n1_s80.pdf

Autor	Raqif Huseynov, Harshavardhan Kummitha, Michał Wojtaszek
Tytuł	Development of Agritourism in the Light of Economics: Case Studies of Italy and Poland
Title	Development of Agritourism in the Light of Economics: Case Studies of Italy and Poland
Słowa kluczowe	agritourism, local communities, economic benefits, Poland, Italy
Key words	agritourism, local communities, economic benefits, Poland, Italy
Abstrakt	Recreational activities pertaining to farmlands are receiving increased attention from both research and practice. One of the major reasons for this heightened importance attributed to farmland tourism is due partly to its potential to advance the local economy and to the benefits it brings for farmers and visitors. Thus, analyzing the role of agritourism in advancing socio-economic prosperity is of pivotal importance. With this background, the paper discusses the economic benefits of agritourism. The results reported in the paper are related to organizations located in Poland and Italy. Agritourism can bring several economic benefits in the countries and regions. What is interesting, the average income from agritourism is about one-third of the overall household income of farmers. Moreover, food service is a crucial factor in the success of agritourism as it brings extra money to farmers. It shows the importance of the relationship between the income obtained from agritourism activities and the benefits local communities gain by engaging in multiple tourism promotion activities.
Abstract	Recreational activities pertaining to farmlands are receiving increased attention from both research and practice. One of the major reasons for this heightened importance attributed to farmland tourism is due partly to its potential to advance the local economy and to the benefits it brings for farmers and visitors. Thus, analyzing the role of agritourism in advancing socio-economic prosperity is of pivotal importance. With this background, the paper discusses the economic benefits of agritourism. The results reported in the paper are related to organizations located in Poland and Italy. Agritourism can bring several economic benefits in the countries and regions. What is interesting, the average income from agritourism is about one-third of the overall household income of farmers. Moreover, food service is a crucial factor in the success of agritourism as it brings extra money to farmers. It shows the importance of the relationship between the income obtained from agritourism activities and the benefits local communities gain by engaging in multiple tourism promotion activities.
Cytowanie	Huseynov R., Kummitha H., Wojtaszek M. (2018) Development of Agritourism in the Light of Economics: Case Studies of Italy and Poland.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 1: 143-148
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Pełny tekst	PRS_2018_T18(33)_n1_s143.pdf

Autor	Wanda Kudełka, Kamil Strzelecki
Tytuł	Ocena wiedzy i postaw rolników na temat upraw genetycznie zmodyfikowanych organizmów
Title	EVALUATING FARMERS’ KNOWLEDGE AND THEIR APPROACHES TO CULTIVATION OF GENETICALLY MODIFIED ORGANISMS
Słowa kluczowe	inżynieria genetyczna, organizmy genetycznie modyfikowane (GMO), rośliny genetycznie modyfikowane, rolnictwo, świadomość, opinie
Key words	genetic engineering, genetically modified organisms (GMO), genetically modified plants, agriculture, consciousness, opinions
Abstrakt	Celem badań było określenie poziomu wiedzy i postaw rolników województwa opolskiego odnośnie upraw roślin genetycznie zmodyfikowanych. Na podstawie badań przeprowadzonych w roku 2017 można stwierdzić, że pojęcie GMO znane było zdecydowanej większości ankietowanych rolników (92%), którzy jednocześnie potrafili podjąć próbę wyjaśnienia, co oznacza ten skrót. Wyższym poziomem wiedzy na ten temat wykazywali się rolnicy młodsi, ze średnim i wyższym poziomem wykształcenia. Najczęściej wiedza na temat GMO pochodziła z mediów, rzadziej z prasy specjalistycznej. Jednak większość badanych (ponad 70%) uznała, że jest ona niewystarczająca. Rolnicy nie byli pozytywnie nastawieni do wprowadzania tego rodzaju upraw i żywności (73,9% mężczyzn i 57,1% kobiet). Tylko nieznaczny odsetek ankietowanych (9,2% mężczyzn) przyznał się do uprawiania roślin GM, natomiast większy procent badanych deklarował stosowanie pasz GM w żywieniu zwierząt. Prawie 1/3 respondentów uważała, że z upraw roślin GM nie płyną żadne korzyści, pozostali wskazali m.in. na większą wydajność takich upraw i zmniejszenie ilości stosowanych środków ochrony roślin. Taki sam odsetek badanych uważał, że uprawy GM nie są zagrożeniem dla środowiska. Ponad 80% rolników było otwartych na szkolenia i kursy, które miałyby uzupełnić ich wiedzę na temat inżynierii genetycznej.
Abstract	The objective of the research study was to analyse the knowledge the farmers in the Opole province in Poland have on genetically modified crops and to evaluate their approaches to this issue. The vast majority of the farmers surveyed know the “genetically modified organism” term (92%) and the meaning of the ‘GMO’ acronym, although the knowledge of the younger farmers with secondary and tertiary education was at a higher level. Most often, the farmers acquire their knowledge from media and, less often, from trade journals. Even so, the majority of the surveyed (more than 70%) find their knowledge to be insufficient. The majority of the farmers polled (73,9% men i 57,1% women) are not open to such types of crops and food. Of the farmers surveyed, only a small percentage (9,2% men) admits to growing GM crops and a higher percentage (28,7% men and 20,8% women) admits to feed animals with GM fodders. Almost 1/3 of the survey participants think that the cultivation of GM crops does not confer any benefits while the rest of the surveyed point out to such advantages as, inter alia, higher yields and reducing the amounts of plant health products used. The same percentage of the polled thinks that GM crops do not pose any risk to the environment. The majority of the farmers surveyed (more than 80%) are open to training and courses in order to expand their knowledge of genetic engineering.
Cytowanie	Kudełka W., Strzelecki K. (2018) Ocena wiedzy i postaw rolników na temat upraw genetycznie zmodyfikowanych organizmów.Roczniki Naukowe Ekonomii Rolnictwa i Rozwoju Obszarów Wiejskich, t. 105, z. 2: 140-158
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Pełny tekst	RNR_2018_n2_s140.pdf

Autor	Robert Stolarski, Mirosław Wasilewski
Tytuł	Determinanty i tendencje zmian efektywności ekonomicznej Colian S.A. na tle ogółu przedsiębiorstw przemysłu spożywczego w Polsce
Title	Determinants and trends in economic efficiency of Colian S.A. compared with the total food industry in Poland
Słowa kluczowe	poziom i struktura kosztów, efektywność ekonomiczna, rentowność, wartość dodana, pozaoperacyjne obszary rachunkowości
Key words	cost level, costs structure, economic efficiency, profitability, net value added, non-operational accounting areas
Abstrakt	W opracowaniu określono relacje między poziomem i zmianami struktury kosztów oraz efektywnością ekonomiczną przedsiębiorstwa na tle sektora produkcji artykułów spożywczych na podstawie studium przypadku Colian S.A. Wykorzystano zagregowane dane o poziomie cen i kosztów oraz wskaźniki rentowności operacyjnej aktywów (ROA), rentowności ekonomicznej sprzedaży (RES), rentowności netto i wartości dodanej wraz z danymi kosztów rodzajowych w układzie porównawczym. Poziom kosztów ogółem w sektorze i w spółce zwiększył się pomimo zmniejszenia w strukturze kosztów operacyjnych udziału kosztów materiałów i energii, wynagrodzeń, ubezpieczeń społecznych i innych świadczeń, amortyzacji oraz podatków i opłat. Tempo spadku rentowności operacyjnej aktywów i rentowności ekonomicznej sprzedaży oraz poziomu wartości dodanej było mniejsze niż wzrost poziomu kosztów, co może wynikać z działań w pozaoperacyjnych obszarach rachunkowości.
Abstract	The subject of the study undertaken was determination of relations between the level and structure of costs and the economic efficiency of the company of Polish food production sector, using the case study of Colian joint-stock company. The study adopted aggregated data of the prices and costs level, the profitability indicators of revenue of assets (ROA), the economic viability of sales (ROS), the net value added, and data from periodic reports on the structure of costs by comparative cost system. The level of costs in the sector and in the company increased, despite the decrease in the share of costs of materials and energy, wages and salaries, social security and other benefits, depreciation as well as taxes and fees in the cost structure. The rate of decline in the operating profitability of assets, the economic profitability of sales and the level of value added at enterprise was lower than the increase in the level of costs, which may result from non-operational activities.
Cytowanie	Stolarski R., Wasilewski M. (2018) Determinanty i tendencje zmian efektywności ekonomicznej Colian S.A. na tle ogółu przedsiębiorstw przemysłu spożywczego w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 123: 101-115
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Pełny tekst	EIOGZ_2018_n123_s101.pdf

Autor	Magdolna Csath
Tytuł	The key to increasing competitiveness is investing into human resources
Title
Słowa kluczowe	fourth industrial revolution, industrial structure, value chain, human resources, education, life-long learning, multidimensional skills
Key words
Abstrakt	This paper focuses attention on the fact that the V4 (Visegrad) countries in general are poorly prepared to capitalize on the opportunities offered by the fourth industrial revolution, and less protected against the risks created by it. First of all economic structural indicators prove that the economies of the V4 countries are still not knowledge based, and can be characterized by low value added activities. In some cases Poland stands out with slightly better results, but all in all V4 countries lag behind the economically more advanced countries for all the analysed indicators. Secondly these countries do not Invest enough into their human resources. The article suggests that unless the V4 countries start putting stronger emphasis on developing human skills and local knowledge they will lose a historic opportunity for becoming successful nations which are able to benefit from the ongoing processes of the fourth industrial revolution by moving up on the value chain.
Abstract
Cytowanie	Csath M.
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Pełny tekst	AMME_2018_n2_s31.pdf

Autor	Natalia Bezat, Sebastian Jarzębowski
Tytuł	Innovative Tools and Techniques as a Factor Supporting Small and Medium Enterprises in the Agri-Food Sector
Title	Innovative Tools and Techniques as a Factor Supporting Small and Medium Enterprises in the Agri-Food Sector
Słowa kluczowe	agri-food sector, innovations, quality management, mechatronics, packaging design
Key words	agri-food sector, innovations, quality management, mechatronics, packaging design
Abstrakt	The goal of the paper was to focus on the agri-food sector from a perspective of innovation. In the article, the current situation related to innovative tools and techniques identified in the agri-food sector was presented. The attention was focused on the benefits resulting from the application of innovative solutions in three areas: food safety, mechatronics, and packaging design. The empirical part of the paper includes a description and a summary of case studies on innovations implementations conducted within the framework of the Interreg I-CON project.
Abstract	The goal of the paper was to focus on the agri-food sector from a perspective of innovation. In the article, the current situation related to innovative tools and techniques identified in the agri-food sector was presented. The attention was focused on the benefits resulting from the application of innovative solutions in three areas: food safety, mechatronics, and packaging design. The empirical part of the paper includes a description and a summary of case studies on innovations implementations conducted within the framework of the Interreg I-CON project.
Cytowanie	Bezat N., Jarzębowski S. (2018) Innovative Tools and Techniques as a Factor Supporting Small and Medium Enterprises in the Agri-Food Sector.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 4: 192-198
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Pełny tekst	PRS_2018_T18(33)_n4_s192.pdf

Autor	Oleh Ożarowski
Tytuł	Advantages and threats of the Transatlantic Trade and Investment Partnership (TTIP)
Title	Advantages and threats of the Transatlantic Trade and Investment Partnership (TTIP)
Słowa kluczowe
Key words	Transatlantic Trade and Investment Partnership (TTIP), non-tariff trade barriers,export, import
Abstrakt
Abstract	The Transatlantic Trade and Investment Partnership (TTIP) is a major trade pact created to further integration of the EU and US economies. In today’s low-tariff reality, the agreement concentrates on eliminating nontariff trade barriers between the states, such as the differing standards in the European union and in the United States for given consumer goods and services. Unfortunately, a number of barriers threaten ratification. The agreement remains far from implementation and it is hard to measure how the two sides would benefit from it equally.
Cytowanie	Ożarowski O.
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Pełny tekst	AMME_2017_n1_s81.pdf

Autor	Kateryna Zavalniuk
Tytuł	Diversification as a modern growth strategy in agriculture
Title	Diversification as a modern growth strategy in agriculture
Słowa kluczowe
Key words	strategy, marketing strategy, diversification, agrarian groups, agricultural enterprises
Abstrakt
Abstract	The aim of the article is to examine the theoretical foundations of diversification strategy and identify the characteristics of its application in agriculture. The relevance of diversification strategy research is that its implementation allows additional income to be made, ensures financial stability for enterprise when demand for basic products fluctuates, and strengthens the competitive position in chosen markets. The importance for enterprise of implementing growth strategy is discussed, as is the economic essence of “marketing strategy”. Dynamic changes in the market force producers to review their activity and seek a more optimum development strategy. Diversification can be the optimal strategy when market conditions are uncertain. The article analyzes the essence and types of diversification along with the benefits and disadvantages of diversification strategy. As a result of the research, features of diversification strategy for the agricultural sector were analysed, the essence of which may be found in the unification of agricultural products with other kinds of activity. This is done to decrease the risk arising from receding demand for main agricultural products. The study found that the most effective and least risky strategy is vertical diversification, which involves obtaining a synergistic effect and reducing transaction costs (through the use of a single production chain from field to consumer).
Cytowanie	Zavalniuk K.
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Pełny tekst	AMME_2017_n1_s123.pdf

Autor	Emil Ochnio
Tytuł	Changes in the profitability of investment funds in Poland in the period 2005-2016
Title	Changes in the profitability of investment funds in Poland in the period 2005-2016
Słowa kluczowe
Key words	financial sector, investment funds, profitability
Abstrakt
Abstract	The paper examines the rates of return of three main types of investment funds in the period of from 2005 to June 2016. The analysis covers 120 equity, 55 bond and 60 mixed funds and is based on data taken from www.bossa.pl, www.analizy.pl and www.izfa.pl. The results of analysis indicate that macroeconomic conditions significantly shape fund returns, though the impact is diversified by fund type. Better stock market conditions benefit equity and mixed funds, and the periods of economic slowdown are favorable for safer funds, including bond and money market funds. For the entire period, equity funds achieved the highest returns, but with the highest risk. The opposite situation concerned bond funds. The average returns of every type of fund were higher than deposit rates – more than 50% of the funds outgained them.
Cytowanie	Ochnio E.
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Pełny tekst	AMME_2017_n1_s59.pdf

Autor	Magdalena Mądra-Sawicka
Tytuł	Rola finansowania kapitałem obcym działalności gospodarstw rolniczych w opiniach rolników indywidualnych
Title	THE ROLE OF FINANCING THE ACTIVITIES OF AGRICULTURAL HOLDINGS WITH BORROWED CAPITAL IN THE OPINION OF INDIVIDUAL FARMERS
Słowa kluczowe	indywidualne gospodarstwa rolnicze, finansowania kapitałem obcym, korzyści z finansowania kapitałem obcym, cel finansowania kapitałem obcym
Key words	agricultural holdings, financing with borrowed capital, advantages of borrowed capital, purpose of using borrowed capital
Abstrakt	Celem głównym opracowania jest przedstawienie opinii rolników na temat finansowania działalności gospodarstw kapitałem obcym. W przeprowadzonych badaniach odniesiono się do celu zaangażowania finansowania obcego, wskazanych determinant jego wykorzystania oraz oceny korzyści z jego stosowania w opinii rolników. Badanie przeprowadzono z wykorzystaniem kwestionariusza wywiadu w grupie 100 rolników prowadzących indywidualne gospodarstwa rolnicze w województwie mazowieckim. Podmioty te prowadziły rachunkowość rolną w ramach systemu FADN. Kryterium podziału badanej populacji obejmowało siłę ekonomiczną gospodarstw wyrażoną w ESU, co pozwoliło na uwzględnienie poziomu dochodowości badanych podmiotów. Głównym problemem w zarządzaniu źródłami finansowania w opinii rolników było utrzymanie płynności finansowej na bezpiecznym poziomie. Rolnicy dostrzegali korzyści z tytułu zwiększenia zaangażowania finansowania kapitałem obcym w zakresie przeprowadzania szybszej modernizacji majątku gospodarstwa. Rolnicy decydują się na wybór konserwatywnej strategii finansowania, preferując długoterminowe źródła finansowania, dążyli do minimalizacji ryzyka finansowego. Wśród głównych determinant poziomu zadłużenia rolnicy wyróżnili wartość inwestycji, wymagany wkład własny oraz dopłat do odsetek kredytów preferencyjnych
Abstract	The aim of this paper is to present the opinions of farmers about financing agricultural holdings with borrowed capital. The research addressed the purpose of using borrowed capital, its determinants and the assessment of the benefits of its use in the opinions of farmers. The survey was conducted with the use of interview questionnaire in the group of 100 farmers running individual agricultural holdings in the Mazowieckie voivodeship. These entities applied agricultural accounting within FADN system. The criterion for the division of the surveyed units included the economic size expressed in ESU, which allowed taking into account the level of profitability of these entities. The main problem of the management of finance sources, according to the farmers, consisted in the maintenance of financial liquidity on the safe level. The farmers saw benefits of the increase of financing with borrowed capital for the faster modernization of agricultural assets. The farmers choose a conservative financing strategy; preferring long-term financing sources, they wanted to minimise financial risk. The farmers listed the following main determinants of the level of debt: the value of the investment, own contribution required and subsidies to interest on subsidised loans.
Cytowanie	Mądra-Sawicka M. (2017) Rola finansowania kapitałem obcym działalności gospodarstw rolniczych w opiniach rolników indywidualnych.Roczniki Naukowe Ekonomii Rolnictwa i Rozwoju Obszarów Wiejskich, t. 104, z. 4: 125-138
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Pełny tekst	RNR_2017_n4_s125.pdf