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Autor	Kinga Gruziel
Tytuł	Istota i założenia optymalizacji podatkowej – wybrane aspekty
Title	The matter and conception of taxation optimization– select aspects
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Abstract	The elaboration presents a literature review concerning a placement of optimization theory in a group of fiscal policy instruments. The research includes literature study from economic scope. In synthetic way discussed the main phase in creating new trends connected with optimization of taxation and its rational principles. The research purposes introduced the analysis of selected tax optimization instruments, which countenance decreasing of tax burden or even avoiding, in fundamental and complex aspect. In accordance with the principles of optimization theory, taxation is a superior aim of fiscal policy – maximization of social prosperity, which is possible to attain through selection of optimal variant of taxation. The principles of optimization taxation theory is useful for state budgets and for individual business entity
Cytowanie	Gruziel K. (2009) Istota i założenia optymalizacji podatkowej – wybrane aspekty.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 175-186
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Pełny tekst	EIOGZ_2009_n77_s175.pdf

Autor	Magdalena Mądra
Tytuł	Kształtowanie poziomu zadłużenia w zależności od powierzchni użytków rolniczych gospodarstw rolnych
Title	The relation between the debt level and cropland area in agriculture farms
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Abstract	The elaboration presents the debt level in relation to possessed cropland area used in agriculture farms. The article deals also with statistical regression model in which as a dependent variable chose the level of liabilities calculated per one hectare of cropland area. The presented research was surveyed in years 2004–2007, in Mazowsze and Podlasie region. Farms have been characterized by criterion of cropland area and were divided into six groups according to classification of PL-FADN. The regression models, estimated in elaborations showed that a variable of debt calculated per hectare of cropland area influenced on the degree of financial leverage and supply turnover in each year. It presented specific factors which had an impact on farmers investments decisions. The highest number of agriculture farms, which recorded foreign capital usage in financing structure, noticed in group of farms which noticed over 40 hectares of cropland area.
Cytowanie	Mądra M. (2009) Kształtowanie poziomu zadłużenia w zależności od powierzchni użytków rolniczych gospodarstw rolnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 199-216
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Pełny tekst	EIOGZ_2009_n77_s199.pdf

Autor	Aleksandra Pisarska, Mirosław Wasilewski
Tytuł	Źródła finansowania działalności małych i średnich przedsiębiorstw
Title	The small and medium enterprises business activity financial resources
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Abstract	The paper analyses the financial resources of business activity in SME sector in Świętokrzyskie region. In all groups of enterprises noticed increased value of liabilities, equity and debt capital calculated per employee. I was stated that together with growing number of employees (size of enterprise) recorded significant enhance of capital value per employee. The equity capital was the financial resource which dominance in small and medium enterprises activity, while in micro enterprises – debt capital, especially short-term. In all groups of companies the participation of long term debt capital noticed quite low level. In case of micro enterprises recorded decreasing share of short term loan capital, in relation to long term financing, which value increased in researched period. It confirmed that this source of capital was used in implementations of companies undertakes. To summaries, the micro enterprises require financial support, since their previous capital position was unfavorable in relation to small companies.
Cytowanie	Pisarska A., Wasilewski M. (2009) Źródła finansowania działalności małych i średnich przedsiębiorstw.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 217-227
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Pełny tekst	EIOGZ_2009_n77_s217.pdf

Autor	Jan Dworniak
Tytuł	Fundusze własne a sytuacja finansowa spółdzielni mleczarskich
Title	Financial situation of dairy cooperatives in relation to equity funds
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Abstract	The elaboration presents chosen results of conducted research in cooperative dairy in the 2000–2005 in aspect of possessed equity and shareholders funds on financial results ground. It could be ascertained that together with increasing value of equity and shareholders fund noticed higher level of average price of milk, being paid to farmers. It evidenced the increased progression of improvements in cooperatives profitability. The strongest influence of these ratios was noticed in dairies which had had the highest equity and shareholders funds. Furthermore in these group noted also weaker relation between these funds and financial liquidity, whereas this financial indicator recorded stability and favourable level comparing to remain groups. The cooperative dairies which noticed higher profits and equity capital, decided to enlarge shareholders funds. It had resulted in secure of further development conducted activity. The applications of net profit in cooperatives was useful in effectiveness’ of financial situation assessment
Cytowanie	Dworniak J. (2009) Fundusze własne a sytuacja finansowa spółdzielni mleczarskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 21-32
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Pełny tekst	EIOGZ_2009_n78_s21.pdf

Autor	Artur Kowalczyk
Tytuł	Banki spółdzielcze w czasach kryzysu
Title	The cooperatives bank in times of financial crisis
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Abstract	The paper deals with the analysis of the cooperatives bank sector performance in Poland and was surveyed in 30.06.2008–30.06.2009. The research sample covered 60% participation of this sector in Poland and was based on Cooperative Bank Association data. During the research period recorded growing tendency of dynamic development of cooperative banks activity, measured by the level of the balance sum. The profitable relation between deposit and credit value allow to continue financial services, mainly for the credit activity development. The application of conservatism activity in cooperatives bank and strategy of avoiding involvement in risky instruments on capital market, assured high level of security performance
Cytowanie	Kowalczyk A. (2009) Banki spółdzielcze w czasach kryzysu.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 33-45
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Pełny tekst	EIOGZ_2009_n78_s33.pdf

Autor	Emilia Stola
Tytuł	Płeć a skłonność do korzystania z kredytów bankowych
Title	Sex vs. prospenity for rise bank’s credits
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Abstract	Classic economy sets up rationality of decision of subject without their features of personalities. But domain of the behavioral finance confirms strong interaction has sex on financial decision connected with indebtedness. Research in this range has confirmed that sex, education and level of incomes have effect on decisions related with indebtedness importantly. The main aim of elaborations was follow up the dependence among propensity to indebtedness and sex. This relation based on questionnaires was surveyed of 100 clients of private banking’ segment in one of Warsaw’s bank. Results from conducted analyses of regressions and variances have confirmed that sex statically effects on the level of indebtedness. This results of research from this range also. However reaming variables like education or age were irrelevance. In conclusion, these variables did not have any affect on level of indebtedness.
Cytowanie	Stola E. (2009) Płeć a skłonność do korzystania z kredytów bankowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 59-68
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Pełny tekst	EIOGZ_2009_n78_s59.pdf

Autor	Mamadou Wague
Tytuł	Międzynarodowe kryzysy gospodarcze i ich konsekwencje
Title	International economic crises and their consequences
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Abstract	To rapid economic deterioration in the world economy affected the majority of developing countries by the crisis. It is felt globally by inhibiting investment, limiting access to credit, bankruptcy publishing companies, the increase in unemployment, the destruction of part of the banking sector, the slowdown of international exchange, reducing revenue to the budgets of rich countries, which may lead to a slowdown in the pace of development assistance to developing countries. The concept of economic crisis, it also serves to draw attention to the following fact: the economy depends to a large extent on the possibility of predicting phenomena, which depends to a large extent on the beliefs of people about the state of the economy, and their future. In contrast, the prospect of troubled times or negative expectations may lead to an economic crisis or the speed of its results. According to the researchers the crisis may be different from the previous financial crises for a number of reasons, namely: in the current global economy and lower inflation is better controlled and is an important factor in easing the crisis
Cytowanie	Wague M. (2009) Międzynarodowe kryzysy gospodarcze i ich konsekwencje.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 81-94
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Pełny tekst	EIOGZ_2009_n78_s81.pdf

Autor	Karolina Maciejczak, Anna Milewska
Tytuł	Zarządzanie daninami publicznymi w przedsiębiorstwie na przykładzie podmiotu BETA – wybrane aspekty
Title	The public levy management in enterprises on BETA Company example – selected issues
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Abstract	The paper deals with the theoretical and practical aspects of optimization of public levy management in enterprise. The elaboration presents the fundamental definitions from the range of public levy obligations, focusing conducted analysis on taxes. The research included characteristic description of BETA enterprises, the level of tax burden and accessible tools which helped to optimize the public levy value depending on performance specialization of company. The conducted analysis included research of the structure and tax debt dynamic in years 2006–2008. The paper deals also with current decisions and their influence on the level of tax burden, in deprecation aspect based on figures example
Cytowanie	Maciejczak K., Milewska A. (2009) Zarządzanie daninami publicznymi w przedsiębiorstwie na przykładzie podmiotu BETA – wybrane aspekty.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 141-159
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Pełny tekst	EIOGZ_2009_n78_s141.pdf

Autor	Rafał Balina, Sławomir Juszczyk
Tytuł	Prognozowanie upadłości przedsiębiorstw spedycyjnych jako bankowe narzędzie decyzyjne
Title	Prediction of insolvency the shipping enterprises as a banking decision tool
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Abstract	In the paper were verified usability present bankruptcy predictor models for banking prediction shipping enterprises insolvency in present economical conditions. Authors proves that present enterprises insolvency prediction models have decreased their forecast propriety. Therefore authors built discriminate analysis model for shipping enterprises which are acting in Polish present economy conditions. This model properly characterized the research group of enterprises. This model also could be useful tool for a bank in a credit procedures for shipping enterprises.
Cytowanie	Balina R., Juszczyk S. (2009) Prognozowanie upadłości przedsiębiorstw spedycyjnych jako bankowe narzędzie decyzyjne.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 161-174
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Pełny tekst	EIOGZ_2009_n78_s161.pdf

Autor	Katarzyna Boratyńska
Tytuł	Koszty bankructwa przedsiębiorstwa na świecie i w Polsce – przegląd dotychczasowych badań
Title	Costs of enterprise’s bankruptcy all over the world and in Poland – scientifi c research overview
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Abstract	In the article the overview of costs of bankruptcy both in international and domestic research results has been presented. The Author has pointed out that costs of bankruptcy can be divided in different ways, e.g. indirect and direct. It has also discussed costs of legal processes which are essential in reaching the aim of proceedings.
Cytowanie	Boratyńska K. (2009) Koszty bankructwa przedsiębiorstwa na świecie i w Polsce – przegląd dotychczasowych badań.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 175-186
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Pełny tekst	EIOGZ_2009_n78_s175.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	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	Joanna Bereżnicka
Tytuł	Dźwignia czy maczuga finansowa w realizacji decyzji inwestycyjnych w gospodarstwie rolniczym
Title	The financial leverage or bludgeon in aspects of investments decision in agriculture farm
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Abstract	In article undertook attempt to asses the financial leverage and rate on equity (ROE) in two agriculture farms which differentiate with the level of cash and financing strategy. The elaboration deals with two types of investments: purchase of a cropland area and animals, which were supported by preferential credit from Agency of Restructuring and Modernization of Agriculture (ARMA). The conducted research indicated that the level of cash did not affected the level of obtain financial leverage, whereas it was necessary to take advantage from foreign capital used in farm activity. The survey confirmed that farmers should not postpone investments because it had negative influence on the level of possible losses
Cytowanie	Bereżnicka J. (2009) Dźwignia czy maczuga finansowa w realizacji decyzji inwestycyjnych w gospodarstwie rolniczym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 237-247
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Pełny tekst	EIOGZ_2009_n78_s237.pdf

Autor	Magdalena Forfa
Tytuł	Przepływy pieniężne w zarządzaniu finansami przedsiębiorstw
Title	Cash flow in the management of fi nancial enterprise
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Abstract	The study presents the importance of cash flow in the management of financial enterprise. Cash flow is used for management of liquidity, bankruptcy prediction and credit risk assessment. The ratio analysis in research based on cash flow complements information about the financial situation and regards to cash approach. The traditional indexes calculated on the basis of data from the balance sheet and income statement do not provide complete information about the financial situation of the enterprise. This reflects from financial results which are considered as non-cash transactions, such as depreciation. Cash flow rules emphasized the importance of cash in a free market economy. The enterprise could generate the profit but due to the lack of liquidity it goes bankrupt. It is not mandatory for all enterprises to draw up the cash flow statement. For this reason, the analysis of cash flow is often ignored.
Cytowanie	Forfa M. (2009) Przepływy pieniężne w zarządzaniu finansami przedsiębiorstw.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 248-260
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Pełny tekst	EIOGZ_2009_n78_s248.pdf

Autor	Małgorzata Raczkowska
Tytuł	Kapitał społeczny na obszarach wiejskich w Polsce
Title	Social capital in rural areas in Poland
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Abstract	In the first part of the article, being based at three research takes, theories of the social capital were presented. Two next parts of the article contain deliberations concerning the influence of this capital on the economy and the society. A character sketch of the social capital was also presented in rural areas
Cytowanie	Raczkowska M. (2009) Kapitał społeczny na obszarach wiejskich w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 79: 39-47
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Pełny tekst	EIOGZ_2009_n79_s39.pdf

Autor	Aleksandra Pisarska, Mirosław Wasilewski
Tytuł	Zarządzanie środkami trwałymi w małych i średnich przedsiębiorstwach z regionu świętokrzyskiego
Title	The fixed assets management in small and medium size enterprises in Świętokrzyski region
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Abstract	The elaboration estimates the managers opinion from small and medium size enterprises in Świętokrzyski region take into account management and investments in fixed assets. Most of the enterprises noted increasing productive potential as well as development. The research period were characterized by significant increase of equipment and machine participation in assets structure of these enterprises. This is positive trend reflected in profitable tendency increase companies operation potential by fixed assets. The main source of financing the fixed assets was the equity capital. The managers have been guided by the level of cash during a selection of financial resources. The enterprises managers were planning enhancing the level of fixed assets equipment, through equity capital involvement, which is simply safer.
Cytowanie	Pisarska A., Wasilewski M. (2009) Zarządzanie środkami trwałymi w małych i średnich przedsiębiorstwach z regionu świętokrzyskiego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 79: 137-148
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Pełny tekst	EIOGZ_2009_n79_s137.pdf

Autor	Edyta Bombiak
Tytuł	Motywowanie pracowników a sytuacja finansowa przedsiębiorstw
Title	Motivating employees vs fi nancial condition of companies
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Abstract	The paper aims at analyzing links between the motivating employees and the financial condition on the examined companies. The conducted research showed that there were differences in motivating process between companies in good and in difficult financial situation. Companies with good financial standing were characterized by more diverse, attractive and flexible tools of motivating as well as better adjustment of the tools to the workers’ needs. Showing the strengths and weaknesses of motivating tools in the examined companies, made it possible to identify the key factors having impact on affected on the effectiveness of motivating processes as well as positively influencing financial condition of enterprises.
Cytowanie	Bombiak E. (2009) Motywowanie pracowników a sytuacja finansowa przedsiębiorstw.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 80: 35-47
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Pełny tekst	EIOGZ_2009_n80_s35.pdf

Autor	Tomasz Duczek, Agnieszka Werenowska
Tytuł	Stosowanie narzędzi public relations przez kadrę zarządzającą
Title	Use of public relations tools by managers
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Abstract	The activity of public relations includes among others: cooperation with the media, building the company’s identity, the organization and participation in various events (such as sponsorship, charity), lobbying activities in favour group of interest, maintaining appropriate relations between the company and the public (contacts with local communities, organization of seminars) and so called internal PR (aimed at employees in companies). The findings of the research, carried out in 2008 among the management staff in Kolporter Group, are presented in the study. The article concerns the use of public relations tools in the company and the attempts to determine their conscious use by the management staff. Some forms of public relations, possible to use in the company, were presented
Cytowanie	Duczek T., Werenowska A. (2009) Stosowanie narzędzi public relations przez kadrę zarządzającą.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 80: 49-59
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Pełny tekst	EIOGZ_2009_n80_s49.pdf

Autor	Joanna Rakowska
Tytuł	Egzemplifikacja i kategoryzacja innowacji na rynku owoców i produktów owocowych w Polsce
Title	Examples and categorization of recent fruit market and fruit product innovations in Poland
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Abstract	The research aimed at making an inventory of recent and ongoing fruit market and fruit product innovations and at assessing what new or improved features they offer, and whether consumers are able to identify and/or recognise them. The list of innovations obtained has been coded, categorised, sorted, and reduced in subsequent stages. First, the examples received were categorised according to the Oslo Manual definitions. Second, product and marketing innovations were selected, as they are the only ones that were likely to be recognised by consumers. Next, the analysis revealed that the novelties these innovations offered related to Convenience, Health, Differentiation, Target Group, Information, Sensory Characteristics, In Home and/or Out of Home and Quality. Some innovations offered only one novel aspect, whereas others offered multiple aspects. Interrelationships between novel aspects are discussed for those innovations that offered a combination of aspects.
Cytowanie	Rakowska J. (2009) Egzemplifikacja i kategoryzacja innowacji na rynku owoców i produktów owocowych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 80: 109-116
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Pełny tekst	EIOGZ_2009_n80_s109.pdf

Autor	Mariusz Grębowiec
Tytuł	Czynniki warunkujące jakość oraz ich wpływ na podejmowanie decyzji nabywczych na rynku gastronomicznym
Title	Quality conditioning factors and their influence on taking purchasing decisions in the catering market
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Abstract	The aim of this article was to gauge importance of quality, including quality assuring systems in purchasing decisions making on gastronomic market. In the thesis primary and secondary methods of research were used. Within the framework of secondary research the following issues were presented: the very idea of quality, quality management in food sector as well as the characteristics of modern customer and the analysis of gastronomic market in Poland. Primary research was based on a survey among customers of food offered on gastronomic market.
Cytowanie	Grębowiec M. (2009) Czynniki warunkujące jakość oraz ich wpływ na podejmowanie decyzji nabywczych na rynku gastronomicznym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 80: 117-130
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Pełny tekst	EIOGZ_2009_n80_s117.pdf