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Autor	Marta Rusinkiewicz, Mirosław Wasilewski
Tytuł	Prawo bilansowe i MSR/MSSF w kształtowaniu sytuacji finansowej przedsiębiorstwa
Title	Impact of balance law and IAS/IFRS on ? nancial situation of an enterprise
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Abstract	The paper presents differences between Polish balance law and the IAS/ /IFRS as well as their consequences for the financial situation evaluation of the Provimi-Rolimpex Capital Group. Several divergences between Polish balance law and the IAS/IFRS were found, especially in the fixed and current assets, the profit and loss statement as well as in the ratio analysis. These differences were caused by dissimilar valuation or obligation of reclassifying some assets’ positions to different categories or as a result of decrease or increase of some assets, capital or results. The fixed material assets had the greatest impact on the balance, which amounted 77% of the assets’ changes. The fixed material assets, by change the valuation into the fair value, caused increase of equity value by 75.528 thousand PLN. Employment of the IAS/IFRS resulted in implementation of new biology and fixed assets’ positions. The financial result calculated within the Accounting Act was lower by 1.222 thousand PLN than within the IAS/IFRS. Transformation of the financial declaration within the IAS/IFRS, initially made within the Accounting Act rules, resulted in increase of the sale profitability ratio, decrease of total indebtness and equity indebtness ratios. However, assets and equity profitability as well as the liquidity level decreases. There happened no essential changes regarding management effectiveness ratios
Cytowanie	Rusinkiewicz M., Wasilewski M. (2006) Prawo bilansowe i MSR/MSSF w kształtowaniu sytuacji finansowej przedsiębiorstwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 61: 39-54
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Pełny tekst	EIOGZ_2006_n61_s39.pdf

Autor	Tomasz Siudek
Tytuł	Wpływ wybranych regulacji krajowych na przemiany w sektorze bankowości spółdzielczej w Polsce
Title	Impact of chosen domestic adjustments on transformations in the sector of cooperative banking in Poland
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Abstract	The author stated impact of chosen domestic adjustments on the process of restructuring of the sector of cooperative banking in Poland in the article. The study deals with the characteristics of key organizational and legal changes in cooperative sector, with the restructuring process and its effects, with consolidation process and with the infuence of the State on changes in this sector. Basing on available data, the Author concludes that cooperative banking sector in Poland has fully adopted both into the conditions of free market and into the European Union requirements
Cytowanie	Siudek T. (2006) Wpływ wybranych regulacji krajowych na przemiany w sektorze bankowości spółdzielczej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 61: 25-37
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Pełny tekst	EIOGZ_2006_n61_s25.pdf

Autor	Jan Hybel
Tytuł	Miejsce i rola sektora usług w rozwoju gospodarczym Polski w latach 1995–2004
Title	Place and role of the sector of services in the economic development of Poland in the years 1995–2004
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Abstract	The aim of the paper was to determine the place and the role of the sector of services in the development of polish economy. The analysis covers the years 1995–2004. On the basis of data of the Central Statistical Of? ce the role of the sector of services in gross added value and workplaces creating, as well as in investment expenditures and foreign trade was determined. The analysis was carried out in the dynamic depiction and by the types of service. The author stated, that moving towards market economy has important impact on the dynamic development of the sector of services, thanks to that Poland decreased a distance in service development with relation to the developed countries
Cytowanie	Hybel J. (2006) Miejsce i rola sektora usług w rozwoju gospodarczym Polski w latach 1995–2004.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 61: 5-12
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Pełny tekst	EIOGZ_2006_n61_s5.pdf

Autor	Aldona Zawojska
Tytuł	Rola Agencji Nieruchomości Rolnych w przemianach struktury agrarnej w Polsce
Title	Role of the Agricultural Property Agency in Agrarian Structure Changes in Poland
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Abstract	The restructuring and privatisation in Poland's state sector of agriculture was (in 1991) entrusted to the Agricultural Property Agency of the State Treasury (hereafter Agricultural Property Agency). The agency was expected to play an important role in the state agricultural policy as far as structural and ownership transformation of the Polish agriculture is concerned. Almost 80% of land in the Treasury Agricultural Property Stock was taken over from former state-owned farms, asymmetrically concentrated in northern and western provinces. The purpose of liquidation of state farms was intended to strengthen the model of family farms chosen by the Government, mainly through privatisation of state land. In fact, till present the agency has sold merely one third of the land in its stock. The lease remains the dominant form applied in management of land, comprising approximately 2 million ha in permanent use among individual farmers and companies. This paper empirically explores the impacts of AP A on agrarian structure in Poland. The study results show statistically significant strong correlation between regionally distributed property in the form of land sale/land lease and the average area of individual farms.
Cytowanie	Zawojska A. (2005) Rola Agencji Nieruchomości Rolnych w przemianach struktury agrarnej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 19-30
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Pełny tekst	EIOGZ_2005_n55_s19.pdf

Autor	Monika Gładysz
Tytuł	Wpływ wielkości kapitału banku na współczynnik wypłacalności
Title	The Impact of the Amount of Bank's Capital on the Solvency Ratio
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Abstract	In the paper connections between bank's capital and solvency ratio were analyzed. Level of solvency ratio and capital in Polish banking sector and banks participating in Warsaw Stock Exchange were compared. It has been stated that the smaller the bank was the higher or more varying buffer capital was.
Cytowanie	Gładysz M. (2005) Wpływ wielkości kapitału banku na współczynnik wypłacalności.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 45-55
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Pełny tekst	EIOGZ_2005_n55_s45.pdf

Autor	Catherine Darrot, Christian Mouchet
Tytuł	Charakterystyka i potencjał innowacyjny gospodarstw typu rodzinnego w Polsce
Title	Characteristic Features and Innovative Potential of Family Farms in Poland
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Abstract	Preliminary interviews concerning 20 farms in the regions of Podlasie and Małopolska were carried in 2003 for a doctorate entitled "Interest and future of Polish peasant-like farming systems in European development models: an ethno-agronomical and socio-economic approach ". In farms where less than 15 ha are available complementary incomes are necessary. They can be provided either by social transfers, either by salaried work. A precise repartition of tasks on the farm between specific feminine (manual work and provision of subsistence goods) and masculine (mechanized work and production for sale) tasks, explain different evolutions of production depending on access to outside jobs by each member of the couple. Agronomical organization of the farm was also described, with four parts which can be distinguished in traditional farming systems: family garden, field crops, permanent pastures and private forest, and an ecologically positive impact of agronomical techniques observed. These family-like farming systems can be considered as innovating in context of the contemporary European debate about ecological and economical choices in agriculture, also represented by other groups of fanners in Europe. In the future this could encourage the autonomy and the reduction of inputs employed in the Polish family-run farms, with their new orientations on the European financial help.
Cytowanie	Darrot C., Mouchet C. (2005) Charakterystyka i potencjał innowacyjny gospodarstw typu rodzinnego w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 95-103
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Pełny tekst	EIOGZ_2005_n55_s95.pdf

Autor	Wojciech Ciechomski
Tytuł	Polskie ogrodnictwo w obliczu międzynarodowej konkurencji
Title	Polish Horticulture in the Face of the International Competitiveness
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Abstract	The competitiveness of horticulture sector in Poland is decreasing due to the low productivity of factors to the production resulting :from the little and dispersed scale of production as well as :from the low level of vertical and horizontal integration of the majority of vegetable and orchard farms. Dispersed structure of the sector - reflected main1y in farms of small and medium area - impacts on the incapability to compete with food processing plants and retail net on the equal principles. There is the lack of visible and effective forms of cooperation, coordination, information and communication between different entities functioning in the production sector, food processing industry and market. It all bring about, that long-term ability to gaining profits and maintaining current position, active and effective rivalry on domestic and international markets is to a high degree threatened.
Cytowanie	Ciechomski W. (2004) Polskie ogrodnictwo w obliczu międzynarodowej konkurencji.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 54: 35-42
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Pełny tekst	EIOGZ_2004_n54_s35.pdf

Autor	Aldona Zawojska
Tytuł	Biurokracja a wzrost gospodarczy kraju
Title	Bureaucracy and Country's Economic Growth
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Abstract	The objective of this paper is to show that the type of state bureaucracy is a key determinant of the country' s economic growth. In its theoretical part, the paper reviews the scientific literature that addresses the impact of the state organisation and quality of governance on economic growth and development: In the second part, the author empirically examines a quantitative relationship between macroeconomic performance in Poland over the 1995-2002 period and such bureaucracy characteristics as employment in public administration, defence and compulsory social security as well as the average remunerations in this section. The findings indicate that the country's economic growth rate and its GDP per capita are directly correlated to the level of employment and wages in public administration sector. According to simple linear regression analysis, both an increase in the number of public bureaucrats and the level of their wages adversely affect the rate of economic growth.
Cytowanie	Zawojska A. (2004) Biurokracja a wzrost gospodarczy kraju.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 52: 17-32
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Pełny tekst	EIOGZ_2004_n52_s17.pdf