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Autor	Dariusz Paszko
Tytuł	Poziom i struktura nakładów pracy przy zbiorze truskawek, ocena z wykorzystaniem informatycznych metod ewidencji
Title	Level and structure of labour inputs in strawberry harvesting, evaluation using electronic system of registration
Słowa kluczowe	truskawka, nakłady pracy, wydajność zbioru, wiek, płeć, termin zbioru
Key words	strawberry, labour input, productivity of picking, sex, age, harvest date
Abstrakt	Celem niniejszego opracowania jest próba ukazania wpływu cech jakościowych zasobów pracy jako czynnika różnicującego wydajność zbioru owoców truskawki. W analizie zostały uwzględnione takie czynniki jak wiek i płeć zbieraczy, suma dni pracy, wiek plantacji, data i termin zbioru (początek, pełnia i koniec zbioru). Przeciętna wydajność zbioru owoców truskawki w badanym gospodarstwie w 2008 roku wyniosła 6,47 kg na jedną godzinę pracy. Wiek i płeć pracownika miały istotny wpływ na poziom wydajności zbioru owoców truskawki.
Abstract	The purpose of this paper is an attempt of showing the role of qualitative features of labour resources as a factor which diversifies the level of strawberry harvesting productivity. Such features as age and sex of pickers, total number of picking days, age of plantation and harvest date and time were taken into consideration in the analysis. The average productivity in strawberry picking in the investigated farm in 2008 amounted to 6.47 kg per hour. The age and sex of pickers had an influence on the level of strawberry picking productivity.
Cytowanie	Paszko D. (2009) Poziom i struktura nakładów pracy przy zbiorze truskawek, ocena z wykorzystaniem informatycznych metod ewidencji.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 7(22), z. : 99-110
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Pełny tekst	PRS_2009_T7(22)_n_s99.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	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	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	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	Bogdan Klepacki, Barbara Kusto
Tytuł	Ocena kondycji finansowej gmin województwa świętokrzyskiego
Title	The evaluation of fi nancial situation of communes in Świętokrzyskie voivodeship
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Abstract	The study presents an analysis of financial situation of communes in Świętokrzyskie voivodeship. A self-generated income share in communes’ total revenue has been taken as a criterion to divide the communes into three groups. An analysis of communes’ total revenue, self-generated income, communes’ expenditures and financial resources obtained from outside sources has been conducted to evaluate communes’ financial situation.
Cytowanie	Klepacki B., Kusto B. (2009) Ocena kondycji finansowej gmin województwa świętokrzyskiego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 127-135
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Pełny tekst	EIOGZ_2009_n77_s127.pdf

Autor	Grażyna Klamecka-Roszkowska
Tytuł	Finansowanie działalności innowacyjnej w podlaskich przedsiębiorstwach
Title	The financing innovation activities in Podlasie area
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Abstract	Innovation in companies is a large degree which depends on their financial resources. It influenced both the use of companies’ ideas concerning new choices and new technologies as well as the access of the external sources of innovation i.e. the purchase of license and modern fixed assets or the employment of highly-paid specialists. The purpose of this study is the discussion of the questionnaires results about financing innovation activities. The research has been carried out on 575 enterprises which conduct their activity in Podlasie area. The elaboration is a part of wider work, which aim was monitoring the Regional Innovation Strategy of Podlasie voivodeship.
Cytowanie	Klamecka-Roszkowska G. (2009) Finansowanie działalności innowacyjnej w podlaskich przedsiębiorstwach.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 73-84
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Pełny tekst	EIOGZ_2009_n76_s73.pdf

Autor	Ewa Drabik, Iwona Drabik
Tytuł	Rozumienie emocji jako gwarancja racjonalnych zachowań uczestników rynków finansowych
Title	Understanding Emotions as a Guarantor for Rational Behaviours of Financial Market Participants
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Abstract	Stock exchange analysts as well as financial markets researchers have come to the conviction that assets prices are based not only on current economic indicators and data referring to markets but also on emotions, preferences and psychological condition of market participants. Thus, it is to assume that abilities of perceiving and analysing other people’s emotions are a highly desirable quality characterizing potential bankers and stock brokers. This ability plays a particularly relevant role when the sequence of actions initiated on financial markets is quite unpredictable and when many world economies enter a simultaneous recession. In critical situations financial markets should leave no room for risk-seekers who engage themselves in sophisticated stock exchange games. Reasonability, common sense and ability of controlling extreme emotional states – these are highly preferable values. In order to estimate risk-loving players the appropriate selection of human resources in a financial sector is of fundamental importance. The aim of this paper is to examine whether potential bankers – in this case represented by students of the Faculty of Finance and Banking at Warsaw University of Life Sciences – are able to effectively perceive as well as assess their own and other people’s emotional states. In order to fi nd out whether the above specified target group meet the aforementioned criteria, their emotional intelligence has been studied.
Cytowanie	Drabik E., Drabik I. (2009) Rozumienie emocji jako gwarancja racjonalnych zachowań uczestników rynków finansowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 73: 23-38
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Pełny tekst	EIOGZ_2009_n73_s23.pdf

Autor	Wojciech Sroka
Tytuł	Wykorzystanie modelu równań strukturalnych do oceny wpływu kapitału ludzkiego na sukces ekonomiczny przodujących gospodarstw karpackich
Title	The use of structural equations modeling for the assessment of human capital impact on economic success of leading Carpathian farms
Słowa kluczowe	rozwój gospodarstw, analiza modelowa
Key words	development of farms, model analysis
Abstrakt	W opracowaniu podjęto próbę ustalenia wpływu poszczególnych atrybutów kapitału ludzkiego na sukces ekonomiczny przodujących gospodarstw rolniczych. Do analizy siły związku tych zależności wykorzystano metodę równań strukturalnych. Pozwoliła ona na wskazanie tych cech kierowników gospodarstw, które determinują sukces gospodarstw.
Abstract	Contemporary economy more and more bases on knowledge and non-material forms of capital. The theory of human capital assumes that labor force is not homogenous, as evidenced by different competitive position of individual subjects. The conducted assessment shows that perceiving economic success in statutory achievements of farm managers, i.e. their education is justified, but does not fully describe the analyzed problem. The investigations show that the factor determining the farm success are mental resources of the unit . innovativeness of managers and conviction about the success.
Cytowanie	Sroka W. (2009) Wykorzystanie modelu równań strukturalnych do oceny wpływu kapitału ludzkiego na sukces ekonomiczny przodujących gospodarstw karpackich.Roczniki Nauk Rolniczych, Seria G, t. 96, z. 4: 194-203
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Pełny tekst	RNR_2009_n4_s194.pdf

Autor	Bogdan Klepacki
Tytuł	Miejsce Komitetu Ekonomiki Rolnictwa PAN oraz Wydziału Nauk Ekonomicznych SGGW w rozwoju ekonomiki rolnictwa w Polsce
Title	The place of agricultural economics Committee of Polish Academy of Science and the Faculty of Economic Sciences of Warsaw Academy in Agricultural Economic in Poland development
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Abstract	The aim of the paper was to test two methods of considering risk in the input-output coefficients of a linear programming model used to optimise farm production plans. There were analysed the Charnes- Cooper method and the constrains multiplication method. The analysis based on the 88 farm models. The models used for the comparison differ by the size of resources (the proportions of arable land and meadows, labour) and the level of the input-output coefficient variance-covariance matrix. Both methods gives quite similar results in the most cases. The test provided that the constrains multiplication method is slightly less restrictive to the objective function and the value of the risk affected variables.
Cytowanie	Klepacki B. (2008) Miejsce Komitetu Ekonomiki Rolnictwa PAN oraz Wydziału Nauk Ekonomicznych SGGW w rozwoju ekonomiki rolnictwa w Polsce .Roczniki Nauk Rolniczych, Seria G, t. 94, z. 2: 7-8
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Autor	Wojciech Ziętara
Tytuł	Wewnętrzne uwarunkowania rozwoju polskiego rolnictwa
Title	Internal conditions of development of Polish agriculture
Słowa kluczowe	rolnictwo, gospodarstwa rolnicze, czynniki produkcji, zatrudnieni w rolnictwie, kierunki produkcji rolniczej
Key words	agriculture, farm business, production factors, employment in agriculture, agricultural production orientation
Abstrakt	Przedstawiono wewnętrzne uwarunkowania rozwoju rolnictwa w Polsce na tle wybranych krajów Europy zachodniej. Dokonano oceny zasobów ziemi. Wskazano, że w porównaniu do wybranych krajów powierzchnia użytków rolnych w przeliczeniu na jednego mieszkańca należy do wyższych w Europie. Zasoby pracy są również bardzo wysokie, zbyt wysokie w stosunku do potrzeb. Także wyposażenie w siłę pociągową jest wysokie. Aktualny poziom zasobów czynników produkcji to silne strony polskiego rolnictwa. Słabą stroną polskiego rolnictwa jest niska średnia powierzchnia gospodarstw rolnych, kilkakrotnie niższa niż w porównywanych krajach. Pozytywnym zjawiskiem jest wzrost udziału ziemi w gospodarstwach o większej powierzchni, powyżej 20 ha użytków rolnych. Stwierdza się terytorialne zróżnicowanie produkcji zwierzęcej. Następuje specjalizacja regionalna. Ponad 50% pogłowia krów i trzody chlewnej skupiona jest odpowiednio w pięciu i trzech województwach.
Abstract	In the paper endogenous conditions for the development of agricultural sector in Poland in comparison with selected EU countries are discussed. It is indicated, that comparing to other countries area of agricultural land per capita is one of the highest in Europe. Large labor resources exceed the needs. Agriculture is well equipped with tractors. The present level of production factors can be considered as a strength of the sector. The weak point is a low, on average, farm size, several times lower than in the countries compared in the analysis. Increasing share of larger farms (above 20 ha) in the land use is a positive feature. Regional specialization and concentration in livestock production (over 50% of the total heard of cows and pigs is concentrated in five and three regions respectively) is stated.
Cytowanie	Ziętara W. (2008) Wewnętrzne uwarunkowania rozwoju polskiego rolnictwa .Roczniki Nauk Rolniczych, Seria G, t. 94, z. 2: 80-94
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Pełny tekst	RNR_2008_n2_s80.pdf

Autor	Walenty Poczta, Arkadiusz Sadowski, Joanna Średzińska
Tytuł	Rola gospodarstw wielkotowarowych w rolnictwie Unii Europejskiej
Title	THE ROLE OF THE LARGE-SCALE PRODUCTION FARMS IN THE EUROPEAN UNION AGRICULTURE
Słowa kluczowe	gospodarstwa wielkotowarowe, typologia, czynniki produkcji, Unia Europejska
Key words	the great-scale production farms, typology, production factors, European Union
Abstrakt	W artykule określono znaczenie gospodarstw wielkotowarowych w rolnictwie krajów UE na podstawie danych FADN. Analizie poddano udział zasobów czynników produkcji gospodarstw powyżej 100 ESU w zasobach wszystkich towarowych gospodarstw UE. Na tej podstawie dokonano typologii krajów UE. W wyniku przeprowadzonego grupowania uzyskano cztery jednorodne skupienia państw UE różniące się znaczeniem gospodarstw wielkotowarowych, odzwierciedlonym udziałem czynnik ów produkcji będących w ich posiadaniu.
Abstract	The multi-dimensional statistical analysis of the share of the large-scale production farms in the agriculture of the EU countries in 2005 was conducted in the paper. Cluster analysis was used. As a result of grouping four homogeneous clusters of the EU countries were received. For these typological groups of countries resources of production factors as well as production and economic results were analysed. A significant diversification of the role of large-scale production farms in the agriculture of the EU countries was affirmed. Characteristic for the countries where the position of the farms over 100 ESU is especially crucial is that whole agriculture is strong and differences between the lage-scale production farms and all farms are relatively small.
Cytowanie	Poczta W., Sadowski A., Średzińska J. (2008) Rola gospodarstw wielkotowarowych w rolnictwie Unii Europejskiej .Roczniki Nauk Rolniczych, Seria G, t. 95, z. 1: 42-56
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Pełny tekst	RNR_2008_n1_s42.pdf

Autor	Bożena Tańska-Hus
Tytuł	Dynamika rozwoju oraz zasięg dzierżawy gruntów Skarbu Państwa w latach 1992-2006
Title	DYMANICS OF PROGRESS AND SCOPE OF THE LEASE OF THE STATE TREASURY LAND IN THE YEARS 1991-2006
Słowa kluczowe	dzierżawa rolnicza, agencja, umowa dzierżawy, czynsz dzierżawny
Key words	agricultural lease, agency, lease contract, rent lease
Abstrakt	W wyniku procesu przekształceń własnościowych i strukturalnych w rolnictwie rozpoczętego w 1992 r. nastąpił istotny wzrost udziału dzierżawy w użytkowaniu gruntów Skarbu Państwa. Dzierżawa jest instrumentem prawnym przyczyniają- cym się do zmian w strukturze agrarnej, prowadzącym do powstania nowych lub powiększania istniejących gospodarstw rolnych. W artykule przedstawiono dynamikę rozwoju oraz zasięg dzierżawy gruntów Skarbu Państwa w latach 1992-2006.
Abstract	As a result of ownership and structural transition process in farming there has been a significant increase of lease in use of State Treasury land. In the years 1992-2006 the Agency of Agricultural Property leased over 4.5 millions hectares of land from its resources. Over 71% of hectares were leased by the Agency in 100 ha area complexes and greater, and 29% allotments up to 100 ha. The Agency leased the land to both physical and legal entities. In general over 98% of deals were done with physical people but the leased area was 60% of all the leased land. As per 31.12.2006 there were in lease 1,892.1 thousands of ha and about 59% of that were located in the North-Eastern Poland. In 2006 the Agency had over 134 thousands of lease deals made. Most of them referred to immovables up to 100 ha (97.7%). A distressing phenomenon are so called .lease returns.. During15 year of the Agency activity there were 171 thousands of lease deals which did extinct or were canceled on a 2,643.3 thousands ha. A characteristic lease feature is its payment. An average rent level in the years 1992-2002 reached 2.0 dt of wheat per ha. but in the years 2003-2006 there was an increasing tendency from 2.5 dt per ha in 2003 to 4.0 dt per ha in 2006.
Cytowanie	Tańska-Hus B. (2008) Dynamika rozwoju oraz zasięg dzierżawy gruntów Skarbu Państwa w latach 1992-2006 .Roczniki Nauk Rolniczych, Seria G, t. 95, z. 1: 118-125
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Autor	Magdalena Mądra, Mirosław Wasilewski
Tytuł	Efektywność gospodarstw indywidualnych w zależności od zadłużenia i siły ekonomicznej
Title	THE EFFICIENCY OF INDIVIDUAL AGRICULTURAL FARMS IN RELATION TO DEBT LEVEL AND EUROPEAN SIZE UNIT
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Abstract	The elaboration introduced dependences between the debt level and European Size Unit (ESU) with relation to efficiency of individual agricultural farms. Farms which have been using the greatest degree of the external financing resources were characterized with the highest profitability of the equity capital. The interests charge from credits of the agriculture income from the family-holding was the highest in the economically weakest farms with the biggest debt level. The income indicators of the cropland area and the economic work productivity increased together with higher ESU. The farms with the biggest debt level noticed the highest current financial liquidity, however this index was similar to recommended size. In farms without liabilities appeared the highest participation of the working capital in relation to assets. However this participation was the lowest in most economically strong agriculture farms. Managers of these farms streamlined the level of a current financial liquidity and amount of the working capital, that enabled to obtain the highest efficiency of the productive factors usage
Cytowanie	Mądra M., Wasilewski M. (2008) Efektywność gospodarstw indywidualnych w zależności od zadłużenia i siły ekonomicznej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 87-99
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Autor	Magdalena Mądra, Emilia Stola
Tytuł	Struktura oraz poziom kredytów gospodarstw rolniczych w zależności od zadłużenia i siły ekonomicznej
Title	THE STRUCTURE AND LEVEL OF CREDITS IN AGRICULTURE FARMS IN RELATION TO HOLD DEBT AND EUROPEAN SIZE UNIT
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Abstract	The paper presents analysis on credits and loans used in financings the activity of agricultural farms. The empirical research is based on data collected under Farm Accountancy Data Network for the 2005. The aim of the paper is to determine the dependences among the level of debts and the European Unit Size of the agricultural farms depending on committed credits and loans. The results show the relation to the repayment security of the liabilities in farms and the sums of credits and loans counted per one hectare of cropland area. Farms with the highest level of debts were characterized with the diversification of the committed financing resources together with enlarged participation of the outside capital. The economically weaker farms (with a lower ESU) possessed higher participation of the short-term liabilities in the capital structure. It is connected with a reasonable financing strategy. Farms with the highest debts level were diversifying loan capital structure by maintaining higher participation of long-term financing resources, which is rational behaviour
Cytowanie	Mądra M., Stola E. (2008) Struktura oraz poziom kredytów gospodarstw rolniczych w zależności od zadłużenia i siły ekonomicznej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 71-84
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Autor	Antoni Kożuch
Tytuł	Zmiany w zarządzaniu finansami lokalnymi
Title	CHANGES IN MANAGEMENT OF LOCAL FINANCES
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Abstract	The aim of this paper is to make an attempt to evaluate a financial system of a commune and on this base to describe directions of changing a financial system of a commune with particular attention paid to processes of budgetary management rationalisation. Finance management is understood as a decision process devoted to creation good conditions for functioning and development of selfgovernment territorial units. It covers the development of quantity and structure of budget incomes and expenditures in connection with current and investment activities. A financial system of a commune is built on a rule of the division selfgovernment goals into objectives based on self-financing and on objectives based on principle of financial autonomy. Existing shortage of financial resources requires rational process of their use
Cytowanie	Kożuch A. (2008) Zmiany w zarządzaniu finansami lokalnymi.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 121-132
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Pełny tekst	EIOGZ_2008_n65_s121.pdf

Autor	Emil Rudowicz
Tytuł	Budżet zadaniowy – reorientacja z wydatkowania na zarządzanie finansami publicznymi
Title	TASK BUDGET – REORIENTATION FROM EXPENDITURES TO MANAGEMENT OF PUBLIC FINANCES
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Abstract	The paper presents the methodology of drawing up a task budget and contains practical insights in the first stage of task budget implementation in Poland. After the process of changes that took place during last two decades in Poland, one can argue that the ordinary administration of the State is not efficient. What is more, taking into account single, highly competitive market of the EU, the administration is not sufficient enough to live up to dynamically changing economic challenges. Nowadays, the key element of the management of national economy are the knowledge and better quality of management. The task budget is a new quality of management. Its main aim is to improve the efficiency of implemented state tasks as well as the allocation of resources
Cytowanie	Rudowicz E. (2008) Budżet zadaniowy – reorientacja z wydatkowania na zarządzanie finansami publicznymi.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 133-143
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Autor	Aleksandra Płonka, Tomasz Wojewodzic
Tytuł	Polityka gmin województwa małopolskiego w zakresie podatku od nieruchomości
Title	THE REAL ESTATE TAX POLICY OF COMMUNES FROM MAŁOPOLSKA REGION
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Abstract	While executing their responsibilities, local governments aim at satisfying broadly understood needs of the local communities so as to ensure them the best living conditions within the available financial resources. One of the instruments of such a policy is the right to set real estate tax rates. The purpose of the study is to show the tendencies in the tax policy of the Małopolska Region. The analysis comprises resolutions of all 182 municipalities in the 2003 and 2006. On the basis of the executed studies, it has been concluded that most municipalities applied tax regulations with rates set at 70–90% of rates proposed in the resolutions of the Minister of Finance. Thus resigning from a part of revenues due to them. The observation of the applied solutions points to the evolution of the tax policy of municipalities in the area of greater variation of the rates than envisaged by the law on taxes and local charges. This indirectly testifies the fact that municipalities perceive the opportunities to impact the local development by using available tax instruments
Cytowanie	Płonka A., Wojewodzic T. (2008) Polityka gmin województwa małopolskiego w zakresie podatku od nieruchomości.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 201-209
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Pełny tekst	EIOGZ_2008_n65_s201.pdf

Autor	Katarzyna Trzpioła
Tytuł	Agroturystyka czy działalność gospodarcza na terenie wiejskim – dylematy przedsiębiorcy ubiegającego się o wsparcie unijne na przykładzie uczestniczek projektu Nowe Kwalifi kacje Kobiet
Title	AGRO-TOURISM OR REGISTERED BUSINESS ACTIVITY AT RURAL AREA – DILEMMA OF ENTREPRENEUR APPLYING FOR EU FOUNDS ON THE EXAMPLE OF PARTICIPANTS OF THE PROJECT “WOMEN’S’ NEW QUALIFICATIONS
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Abstract	The paper presents the information which form of income taxation could be applied to the economic activity of renting a room at agricultural farm. Under the project entitled Women’s New Qualifications some participants decided to apply for European Union’s founds in order to start up a business. To get resources necessary to initiate renting rooms at their farms they applied to The Polish Chamber of Commerce, responsible for founds’ granting. However to receive the support they have to fulfill certain requirements. One of them was unfavorable form of taxation. The paper analysis the consequences of participants’ decisions
Cytowanie	Trzpioła K. (2008) Agroturystyka czy działalność gospodarcza na terenie wiejskim – dylematy przedsiębiorcy ubiegającego się o wsparcie unijne na przykładzie uczestniczek projektu Nowe Kwalifi kacje Kobiet.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 219-230
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Pełny tekst	EIOGZ_2008_n65_s219.pdf

Autor	Anna Wasilewska, Mirosław Wasilewski
Tytuł	Wyposażenie i efektywność wykorzystania rzeczowych aktywów trwałych w przedsiębiorstwach rolniczych
Title	EQUIPAGE AND EFFECTIVENESS OF MAKIN USE OF REAL CAPITAL ASSETS IN AGRICULTURAL ENTERPRISES
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Abstract	The paper presents estimated level of equipage and effectiveness of making use of real capital assets in agricultural enterprises with different legal forms of cropland management. The highest level of equipage of real capital assets, in relation to the cropland area and resources of the labour, has been noted in enterprises of direct owners, however the lowest amounted in enterprises of lessees. In owners enterprises the participation of the depreciation in operating-costs was the highest, whereat the difference in relation to Agricultural Property Agency (APA) companies and enterprises of lessees was not so significant. Only in APA enterprises, in the analyzed period, the reproduction of a used real capital assets was confirmed. The adverse tendency in this range have been noted in owners enterprises. The highest revenues amount and the profitability of the real capital assets appeared in enterprises of lessees. The lowest revenues of these resources turned up in owners enterprises, and the lowest profitability was ascertained in APA companies
Cytowanie	Wasilewska A., Wasilewski M. (2008) Wyposażenie i efektywność wykorzystania rzeczowych aktywów trwałych w przedsiębiorstwach rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 49-62
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Pełny tekst	EIOGZ_2008_n66_s49.pdf