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Autor	Aleksandra Pisarska, Mirosław Wasilewski
Tytuł	Płynność finansowa w małych i średnich przedsiębiorstwach
Title	The financial liquidity in small and medium enterprises
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Abstract	The highest financial liquidity described enterprises with the highest value of possessed capital. In general companies from the group of average value of capital had noticed the financial liquidity on lower level than the enterprises with the lowest and the highest value of capital. The financial liquidity ratio had amounted to quite low level in group of companies with the highest value of fixed assets. In the enterprises with the average level of these assets had appeared the risk of the financial liquidity lack. In group of micro enterprises had recorded difficulties with marinating the financial liquidity, especially the treasury ratio. In researched period had ascertained slight improvement in this aspect. Whereas the financial liquidity level in small and medium enterprises had formed almost on similar level, particularly in quick and treasury ratio. This group of enterprises had recorded lower level of financial liquidity, which in case of smaller scale of production was substantiated, because of decreasing risk of bankruptcy.
Cytowanie	Pisarska A., Wasilewski M. (2009) Płynność finansowa w małych i średnich przedsiębiorstwach.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 187-200
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Pełny tekst	EIOGZ_2009_n76_s187.pdf

Autor	Grażyna Ancyparowicz
Tytuł	Bezpośrednie inwestycje zagraniczne w Polsce po akcesji do Unii Europejskiej
Title	The direct foreign investment in Poland after accession into EU
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Abstract	The accession of Poland to EU coincided with the growth phase of Polish economic cycle. However economies of western European countries had come into the phase of economic slowdown and western investors had been looking for the new areas of economic expansion, also among the new EU member countries. But the inflow of money into Poland in the form of Greenfi eld investments was lower than the amount of reinvesting profits and credits of companies, which gained foreign strategic investor before the accession. There have been used new efficient technologies – imported from Western Countries, which improved the competitiveness and modernity of goods produced in Poland. This process has been continued after the accession. The function of foreign capital in stimulation of Polish economy should not be assessed unambiguously, because the correlation ratio between the PKB growth and the inflow of Foreign Direct Investments is low. After accession the growth ratio was high as a result of activity of investors tightly connected with Polish market, which reinvested their profits for modernisation and extension of production. Synthetic indicator of the growth of wealth of Polish society was the increase of nominal GDP per capita – two and a half times – between 2000 and 2007. Although according to the purchasing power parity the GDP per capita has grown this time only about 50% (from 10,6 thou USD to 15,9 thou USD).
Cytowanie	Ancyparowicz G. (2009) Bezpośrednie inwestycje zagraniczne w Polsce po akcesji do Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 89-103
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Pełny tekst	EIOGZ_2009_n77_s89.pdf

Autor	Magdalena Mądra
Tytuł	Opodatkowanie indywidualnych gospodarstw rolnych a ich siła ekonomiczna
Title	The meaning of agriculture taxation in relation to economic size unit of individual farms holdings
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Abstract	The elaboration deals with estimation of agriculture tax burden in relation to fundamental financial-economic categories in farms. The research was conduced according to Economic Size Unit criterion in farms which participated in FADN accountancy data system. The period of farm investigation covers the years 2004–2007. On the basis of conducted researches has been ascertained that relation between agriculture tax and production output recorded decreasing tendency. It means that the tax system noticed smaller importance which was reflected by the low level of agriculture tax burden index in relation to agriculture income. The group of farms which noticed low level of ESU recorded higher level of agriculture tax burden.
Cytowanie	Mądra M. (2009) Opodatkowanie indywidualnych gospodarstw rolnych a ich siła ekonomiczna.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 187-196
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Pełny tekst	EIOGZ_2009_n78_s187.pdf

Autor	Marzena Chmielewska
Tytuł	Podatek rolny w relacji do zasobów czynników wytwórczych gospodarstw rolniczych
Title	Agricultural tax versus production resources in agricultural farms
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Abstract	The paper presents relations between agricultural tax and chosen production resources in agricultural farms. The highest relation between agricultural tax and cropland area in 2006 recorded in all voivodships. The relationship between agricultural tax and possessed equity capital was comparatively low. Therefore, it could be ascertained that agriculture tax was relatively small tax burden for farmers and did not contribute to their activity production strategy. Most of farmers were against the implementation of income tax instead agriculture tax.
Cytowanie	Chmielewska M. (2009) Podatek rolny w relacji do zasobów czynników wytwórczych gospodarstw rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 197-208
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Pełny tekst	EIOGZ_2009_n78_s197.pdf

Autor	Anna Wasilewska
Tytuł	Wyposażenie i efektywność środków trwałych w gospodarstwach indywidualnych o różnych typach produkcyjnych
Title	Equipment and effi ciency of fi xed assets in various production types of farms
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Abstract	The paper presents changes of equipment and efficiency of fixed assets in relation to the financial outcomes of farms classified to various production types. The statistical base for the above analysis was the data from FADN system. Therefore analysed sample of farms was representative in aspect of production types in Poland. The research concerned farms which sold their production on the market. In this context the outcomes of analysis could lead to the improvements of farms’ organization in various types.
Cytowanie	Wasilewska A. (2009) Wyposażenie i efektywność środków trwałych w gospodarstwach indywidualnych o różnych typach produkcyjnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 223-235
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Pełny tekst	EIOGZ_2009_n78_s223.pdf

Autor	Piotr Adamczyk
Tytuł	Substytucyjność czynników produkcji w przemyśle spożywczym w Polsce
Title	The production factors substitution in the food industry sector in Poland
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Abstract	The article presents the results of parameter estimation of production function in food industry in Poland. Author also calculated the marginal productivity of factors of production and used the marginal rate of substitution as a measure of substitution. It was stated that the output elasticity is higher with regard to labour input than to capital input. It means that exist way to obtain bigger growth in production in food industry by increasing labour input. Moreover, in some branches of food industry the value of marginal rate of substitution indicates that decrease of labour input by one unit requires significant increase of capital input in order to maintain the previous level of production.
Cytowanie	Adamczyk P. (2009) Substytucyjność czynników produkcji w przemyśle spożywczym w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 79: 111-123
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Pełny tekst	EIOGZ_2009_n79_s111.pdf

Autor	Anatoliy Dibrova, Larysa Dibrova
Tytuł	Domestic support for Ukrainian agriculture under the conditions of world financial crisis
Title	Domestic support for Ukrainian agriculture under the conditions of world financial crisis
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Key words	domestic support, agrarian policy, agriculture, Ukraine
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Abstract	In the last years Ukraine has allocated considerable, with respect to their load on the budget, financial resources for agricultural support. However the significant increases of budgetary support do not substantially influence the effectiveness indices nor agricultural yields. Such information testifies to an imperfect nature of the internal support mechanism of Ukrainian agriculture. As the result, the domestic support did not become an effective stimulus for a production quality increase nor for a rise in the stock breeding production. In 2008 Ukraine gathered the biggest grain harvest. Increased production did not improve the financial results of agriculture and did not produce a stable and dynamic branch development because of the negative influence of world finance crises. Unbalanced supply and demand for agricultural production, low buying ability of inhabitants, lack of branch effective mechanism of domestic support caused complications of price situation in the domestic food market
Cytowanie	Dibrova A., Dibrova L. (2009) .Scientific Journal Warsaw University of Life Sciences SGGW - Problems of World Agriculture, t. 6(21), z. : 26-32
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Pełny tekst	PRS_2009_T6(21)_n_s26.pdf

Autor	Paweł Kobus
Tytuł	Wheat yields variability in Poland at NUTS 2 level in context of production risk
Title	Wheat yields variability in Poland at NUTS 2 level in context of production risk
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Key words	wheat yield, variability, production risk.
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Abstract	The paper presents an analysis of the wheat yields variability in voivodeships of Poland. The main aim of the study is to present several possible indicators for the crop variability in the context of production risk. It is found that ignoring the long-term yield trends leads to a serious overestimation of production risk.
Cytowanie	Kobus P. (2009) .Scientific Journal Warsaw University of Life Sciences SGGW - Problems of World Agriculture, t. 6(21), z. : 51-58
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Pełny tekst	PRS_2009_T6(21)_n_s51.pdf

Autor	Boróka Bíró, Emese Szocs
Tytuł	Territorial differences of climate change impact on Romanian crop production
Title	Territorial differences of climate change impact on Romanian crop production
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Key words	climate change, crop yields, regional differences
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Abstract	Effects of the climate change appear in several fields of the economy and agriculture can be considered as one of the most affected among them. In a country, where almost 10% of the total GDP is produced by the agricultural sector and more than 30% of the total work force is employed in this field, these changes may have severe economic impacts. As in Romania almost 65% of the agricultural production is represented by vegetal production, we concentrate our investigations on this agricultural sector. Our aim is to present, basing on econometric modeling, how the climate changes will affect the Romanian crop production in the next 20 years, highlighting the territorial differences which appear between the Romanian NUTS2 development regions. This paper presents some of the first results of the FP6 research project “CLAVIER – Climate Change and Variability: Impact on Central and Eastern Europe”, contract no. 037013 (2006-2009).
Cytowanie	Bíró B., Szocs E. (2009) .Scientific Journal Warsaw University of Life Sciences SGGW - Problems of World Agriculture, t. 6(21), z. : 74-87
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Pełny tekst	PRS_2009_T6(21)_n_s74.pdf

Autor	Andrzej Tabeau
Tytuł	Influence of macro-economic growth, CAP reforms and biofuel policy on the Polish agri-food sector in 2007–2020
Title	Influence of macro-economic growth, CAP reforms and biofuel policy on the Polish agri-food sector in 2007–2020
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Key words	agri-food products, CAP, Biofuel Directive, agricultural trade liberalization, CGE modeling
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Abstract	This paper presents the possible development scenario of the Polish agricultural sector till 2020. It also assesses the impact of macroeconomic growth, CAP reforms and worldwide policies towards the agriculture on this development. The scenario is build using an extended version of the Global Trade Analysis Project model GTAP which is a computable general equilibrium model of the world economy. The analysis shows that the growth of Polish agri-food sector observed after accession to the European Union will be prolonged in the future and will lead to an increase of agrifood sector incomes. However, it is expected that the positive trade balance in agri-food products will decrease significantly in consequence of the world trade liberalization and the EU policy stimulating biofuels production
Cytowanie	Tabeau A. (2009) .Scientific Journal Warsaw University of Life Sciences SGGW - Problems of World Agriculture, t. 6(21), z. : 88-97
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Pełny tekst	PRS_2009_T6(21)_n_s88.pdf

Autor	Anna Jaczewska-Kalicka
Tytuł	Perspektywy rozwoju ochrony zbóż w Polsce po przystąpieniu do Unii Europejskiej
Title	Prospects of the cereal crops protection development in Poland after the accession to the European Union
Słowa kluczowe	zboża, agrofagi, straty plonu, ochrona roślin, pestycydy, wymagania UE.
Key words	cereals, agrophages, yield losses, plant protection, pesticides, EU standards
Abstrakt	Ochrona roślin jest ważnym elementem w produkcji zbóż. Prawidłowo wykonane zabiegi ochrony roślin są bezpieczne dla konsumentów i środowiska, ograniczają straty plonu i zapewniają zysk dla producenta. W pracy przedstawiono zmiany, jakie wystąpiły w ochronie zbóż po wstąpieniu Polski do Unii Europejskiej oraz plany na dalsze lata, zgodne ze standardami unijnymi.
Abstract	Plant protection is a very important element of the cereal production. Properly executed plant protection treatments are safe for consumers and the environment. They reduce yield losses and ensure a profit for the producer. The paper presents the plant protection changes after Polish accession to the European Union as well as the plans for the future in this field being in agreement with the EU standards.
Cytowanie	Jaczewska-Kalicka A. (2009) Perspektywy rozwoju ochrony zbóż w Polsce po przystąpieniu do Unii Europejskiej.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 7(22), z. : 32-37
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Pełny tekst	PRS_2009_T7(22)_n_s32.pdf

Autor	Magdalena Chojnowska, Michał Pietrzak
Tytuł	Wzrost skali produkcji a kondycja finansowa spółdzielni mleczarskich w latach 1999–2005
Title	INCREASE OF THE PRODUCTION’S SCALE VS. THE FINANCIAL PERFORMANCE OF DAIRY COOPERATIVES IN 1999–2005
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Abstract	The paper presents the issue of potential relation between dynamics of dairy cooperatives’ scale and financial performance. The review of the literature in the analyzed area was done. Next the results of analysis of differences between dairies of low, medium and high dynamics of assets growth was presented. Statistics tests showed significant differences between analyzed three groups among such indicators as current liquidity, acid test, debts to assets ratio, debts to equity ratio, labour efficiency ratio and profitability ratios.
Cytowanie	Chojnowska M., Pietrzak M. (2008) Wzrost skali produkcji a kondycja finansowa spółdzielni mleczarskich w latach 1999–2005.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 127-142
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Pełny tekst	EIOGZ_2008_n64_s127.pdf

Autor	Marta Domagalska-Grędys
Tytuł	Ocena produktycyjno-ekonomiczna indywidualnych gospodarstw rolnych regionu 800 – Małopolska i Pogórze
Title	ASSESSMENT OF PRODUCTION AND ECONOMIC RESULTS OF FARMS LOCATED IN MALOPOLSKA AND POGORZE REGION
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Abstract	The data collected under Farm Accountancy Data Network (FADN) enable to analyze agricultural farms from different perspectives including production and economics. The paper presents the production and economic results of farms located in region of Małopolska and Pogórze, identifi ed in FADN as region 800. It argues that there occurs among others regional disproportions of agricultural activity both in Poland and in Małopolska and Pogórze region. Farmers from this region have to carefully plan agricultural activities, as their economic results might differ from those aggregated for Poland
Cytowanie	Domagalska-Grędys M. (2008) Ocena produktycyjno-ekonomiczna indywidualnych gospodarstw rolnych regionu 800 – Małopolska i Pogórze.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 189-199
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Pełny tekst	EIOGZ_2008_n64_s189.pdf

Autor	Marzena Chmielewska, Magdalena Mądra
Tytuł	Wskaźniki kosztowe w indywidualnych gospodarstwach rolniczych
Title	COST INDICATORS IN INDIVIDUAL AGRICULTURAL FARMS
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Abstract	The paper presents the cost-analysis carried out in agricultural farms in relation to cropland area and the level of debts. The analysis were conducted for 2005. The researches were executed for individual agricultural farms in Mazowsze and Podlasie regions. The highest participation of production costs in revenues was noticed in farms with the smallest cropland area and the lowest level of debts. This results in higher cost absorption of the agriculture production, as well as the lack of modern machines which could contribute to decrease of production costs. In the smallest farms, which have had high level of debts, the production cost in relation to work counted per hour was the highest, which is due to work engagement of whole farmer’s family. The participation of farming costs in amount of all costs was decreasing together with the height cropland area. The highest participation of depreciation in production costs was observed in the group of the smallest farms, which owns very depreciated fixed assets
Cytowanie	Chmielewska M., Mądra M. (2008) Wskaźniki kosztowe w indywidualnych gospodarstwach rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 201-213
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Pełny tekst	EIOGZ_2008_n64_s201.pdf

Autor	Aleksandra Pisarska
Tytuł	Procesy inwestycyjne w opiniach zarządzających w sektorze MSP regionu świętokrzyskiego
Title	MANAGERS’ OPINIONS ON INVESTMENT PROCESSES IN SMALL AND MEDIUM ENTERPRISES IN THE ŚWIĘTOKRZYSKIE REGION
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Abstract	The article presents opinions of managers on investment processes in small and medium enterprises. In most of examined companies, the financial source of tangible investments was the ownership capital. The entrepreneurs consider this source as the safest and bringing the least additional costs. To choose the financial source, the entrepreneurs pay attention especially to the availability, maintaining the liquidity and lack of their own means to implement the investment. For the entrepreneurs, the new investments serve as a source to increase the production and to preserve the market position. They purchase the tangible assets as new ones and manage them reasonably, making periodic reviews and repairs. The enterprise managers realize the barriers of making the investment decisions and in connection with this, they are guided by an intuition and experience. They observe and learn from the environment observation
Cytowanie	Pisarska A. (2008) Procesy inwestycyjne w opiniach zarządzających w sektorze MSP regionu świętokrzyskiego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 113-123
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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"
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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
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Pełny tekst	EIOGZ_2008_n66_s213.pdf

Autor	Marian Woźniak
Tytuł	Dywersyfikacja szansą rozwoju indywidualnych gospodarstw rolnych w globalnej gospodarce
Title	DIVERSIFICATION AS AN OPPORTUNITY FOR DEVELOPMENT OF INDIVIDUAL AGRICULTURAL FARMS IN GLOBAL ECONOMY
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Abstract	Rural areas are facing transformation related to changes in image of third millennium rural areas as well as non-beneficial socio-economic phenomenon which appears on the rural areas. Development of their, is not presently closely connected with food production but with production of high quality food and with necessity to develop effective non-agricultural entrepreneurship next to effective agriculture. More often rural development is an object of interpretation in aspect of its multifunctionality where agriculture is one of many others activities conducted by rural farms. The diversification belongs than to the main behavior strategies of active rural areas and farms which are identified not just with food suppliers. In the article there were pointed out theoretical problems of multifunctionality in rural areas development as well as importance of farm diversification for maintenance of rural areas liveliness. There were also presented opinions from Podkarpacie rural areas society regarding to the possibility of its development
Cytowanie	Woźniak M. (2008) Dywersyfikacja szansą rozwoju indywidualnych gospodarstw rolnych w globalnej gospodarce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 15-24
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Autor	Dariusz Kusz
Tytuł	Inwestycje rzeczowe w wybranych gospodarstwach rolniczych o różnych kierunkach gospodarczych
Title	TANGIBLE INVESTMENTS IN SELECTED FARMS WITH DIFFERENT RANGE OF PRODUCTION
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Abstract	This study presents and evaluates investment activity regarding fixed assets in selected farms with different range of production. It has been stated that the main reasons to invest in selected farms were: improvement of production quality, reduction of costs, improvement of organization of production, increase of income and in swine and milk farms – increase of the volume of production. Those reasons of investments may prove the need to strengthen the market position as well as to improve the financial position of examined farms. Realized tangible investments aimed mainly for modernization and development and part of them had reconstructive character. The character of investments together with the investment reasons may show that the main investment targets are: the cost reduction, increase of production capacity and improvement of financial situation
Cytowanie	Kusz D. (2008) Inwestycje rzeczowe w wybranych gospodarstwach rolniczych o różnych kierunkach gospodarczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 33-44
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Pełny tekst	EIOGZ_2008_n67_s33.pdf

Autor	Piotr Bórawski
Tytuł	Wielkość ekonomiczna jako czynnik różnicujący wyniki produkcyjne i ekonomiczne gospodarstw rolnych w regionie Pomorza i Mazur
Title	ECONOMIC SIZE AS A DIFERENTIATING FACTOR OF PRODUCTION AND ECONOMIC RESULTS OF AGRICULTURAL FARMS IN POMORZE AND MAZURY REGION
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Abstract	Production and economic results according to economic sixe ESU in Pomorze and Mazury region were presented in the paper. The number of farms has incresed in all farms groups in the analyzed period. The value of production has decresed in following farms: very small, average-small, average-large and large in 2004–2006 years. But, the production has incresed in very large farms in 2004–2006 years. The economic results has increased in almost all types of farms. The decrese of economic results was observed in large farms. During to survey it was observed the increse of production calculated per farm anf 1 ha farmland. It was the result of production efficiency improvement and increse of animals. The income calculated per 1 employed person has incresed as the results of work hire in the farms
Cytowanie	Bórawski P. (2008) Wielkość ekonomiczna jako czynnik różnicujący wyniki produkcyjne i ekonomiczne gospodarstw rolnych w regionie Pomorza i Mazur.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 45-55
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Pełny tekst	EIOGZ_2008_n67_s45.pdf

Autor	Tomasz Wojewodzic
Tytuł	Strategie dostosowawcze gospodarstw ograniczających produkcję rolniczą
Title	ADJUSTMENT STRATEGIES OF AGRICULTURAL FARMS THAT LIMIT THE PRODUCTION
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Abstract	The paper aims to present the theoretical discussion on the changes that are taking place in Polish agricultural farms which limit the production. The discussion is extended an attempt to find reasons of economic collapses of farms in Polish areas of Carpathian mountains
Cytowanie	Wojewodzic T. (2008) Strategie dostosowawcze gospodarstw ograniczających produkcję rolniczą.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 57-66
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Pełny tekst	EIOGZ_2008_n67_s57.pdf