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Autor	Łukasz Satoła
Tytuł	Finansowe wspieranie budżetów gmin wybranymi funduszami strukturalnymi Unii Europejskiej
Title	Financial supporting of local self-government budgets by chosen European Union structural funds
Słowa kluczowe	budżet gminy, finanse samorządów, fundusze strukturalne, gmina, Unia Europejska
Key words	local budgets, self-government units. finances, structural funds, communes, European Union
Abstrakt	Zaprezentowano działania podejmowane przez władze gmin zmierzające do pozyskania dofinansowania z funduszy strukturalnych Unii Europejskiej na realizację przedsięwzięć inwestycyjnych mających tworzyć sprzyjające warunki dla procesów rozwoju lokalnego. Aktywność gmin w ubieganiu się o fundusze zewnętrzne przedstawiono w powiązaniu z ich sytuacją budżetową. Analizie poddano samodzielność gmin w sferze dochodów. W analizie wykorzystano wskaźnik zasilania budżetu funduszami strukturalnymi i przy jego pomocy obliczono skalę wsparcia, jaką otrzymały lokalne budżety ze środków UE. Badania wykazały, iż gminy cechujące się wyższą samodzielnością finansową częściej niż inne zarówno ubiegały się o dofinansowanie z funduszy strukturalnych UE, jak i więcej środków finansowych z tych funduszy zdołały ostatecznie wykorzystać. Zasilanie środkami pomocowymi budżetów objętych analizą gmin wyniosło przeciętnie 2,8% wartości ich ogólnych dochodów.
Abstract	The paper presents activities undertaken by authorities of local communes aiming at winning of cofinancing from European Union structural funds. The main aim of co-financed this way infrastructure investments was creating favorable conditions for the local development. The activity of communes in applying for external funds was described in connecting with their budgetary situation. Financial independence of communes was analyzed in area of their incomes. An indicator of budget supplying with structural funds was introduced and with its help a scale of the support that local budgets have obtained from European Union funds was calculated. Research has shown that municipalities with a greater financial autonomy claiming the subsidy from the EU structural funds more often. They have also finally used much financial support than other communities. Index of budget supplying with structural funds in the communes covered by the study was on average 2,8% of the value of their overall incomes.
Cytowanie	Satoła Ł. (2009) Finansowe wspieranie budżetów gmin wybranymi funduszami strukturalnymi Unii Europejskiej.Roczniki Nauk Rolniczych, Seria G, t. 96, z. 3: 58-66
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Pełny tekst	RNR_2009_n3_s58.pdf

Autor	Wojciech Ziętara
Tytuł	Model polskiego rolnictwa – wobec aktualnych wyzwań
Title	Model of Polish Agriculture – in the Face of Current Challenges
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Abstract	In the paper tendencies of changes of factors of production prices in agriculture, agricultural products in the span of 1995–2007 as well as changes of parity farm area. As the result of faster growth rate of factors of production costs than agricultural prices, there occurs permanent increase of parity farm area. It causes deterioration of farmer’s income situation in comparison with working in non-agricultural branches. The main cause of deepen differences in the income situations of farmers is low mobility of labour factor in agriculture as well as land factor. Changes of the area of agricultural farms in Poland in comparison with chosen European countries were also presented. Against a background of that the model of Polish agriculture was presented
Cytowanie	Ziętara W. (2009) Model polskiego rolnictwa – wobec aktualnych wyzwań.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 73: 5-21
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Pełny tekst	EIOGZ_2009_n73_s5.pdf

Autor	Aneta Stańko
Tytuł	Poziom wydatków na edukację w krajach członkowskich Unii Europejskiej
Title	The Level of Education Expenditure in the European Union Member States
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Abstract	The aim of the paper was the analysis of expenditure on education in the EU member states. The education level differentiates status on labour market and may influence on households’ incomes. Most of the education expenditure in the EU member states comes from public funds. An average expenditure per pupil/student contrasted Europe with the US. Overall, for the entire EU, expenditure per student was less than 40% of what the US spent per student in 2005 in tertiary education
Cytowanie	Stańko A. (2009) Poziom wydatków na edukację w krajach członkowskich Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 73: 83-93
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Pełny tekst	EIOGZ_2009_n73_s83.pdf

Autor	Marlena Piekut
Tytuł	Zróżnicowanie konsumpcji w biednych i bogatych gospodarstwach domowych w Polsce
Title	Consumption Diversity between Poor and Rich Households in Poland
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Abstract	The aim of the work was an analysis of consumption differences between poor and rich households. Research was based on the individual data of household budget collected by Central Statistical Office. The poorest households were mainly multipersons family, located in the country and in towns, in which head of the family characterized by lower level of education than in the richest households. In households of the lowest income expenses on all categories of possession and services were much lower than in households with the best financial situation, while expenses on consume goods in the poorest households increased slower than in the richest. The poorest households were worse equipped in durable goods, especially more modern
Cytowanie	Piekut M. (2009) Zróżnicowanie konsumpcji w biednych i bogatych gospodarstwach domowych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 73: 105-123
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Pełny tekst	EIOGZ_2009_n73_s105.pdf

Autor	Edyta Kwiatkowska, Ganna Levytska
Tytuł	Rynek usług gastronomicznych w Polsce na początku XXI wieku
Title	Polish Foodservice Market at the Beginning of XXI Century
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Abstract	Major foodservice trends have been changing over time in Poland, especially within the last years. The purpose of the paper was an analysis of situation in the foodservice market of Poland at the beginning of XXI century. Nowadays many different factors affect eating out. The most important are: economic growth, demographic and cultural trends, structure of households and their incomes, changes of eating habits, and finally development of foodservice market. The appearance of different new trends and functions in foodservice sector is observed. It is hypothesized further development of foodservice market in Poland as an important segment of Polish economy.
Cytowanie	Kwiatkowska E., Levytska G. (2009) Rynek usług gastronomicznych w Polsce na początku XXI wieku.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 74: 91-102
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Pełny tekst	EIOGZ_2009_n74_s91.pdf

Autor	Agnieszka Wojewódzka
Tytuł	Analiza porównawcza dochodów mieszkańców w zależności od poziomu rozwoju gmin województwa mazowieckiego
Title	Inhabitant’s Income Depending on Commune Development Level (Based on Selected Communes in Mazowieckie Voivodship)
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Abstract	In the paper inhabitant’s income depending on Mazowieckie voivodship commune development level were presented. In the first research stage the communes’ development level was described by synthetic index (based on regional Data Bank 2004). Then, local government representatives responded questions in a survey that was carried out in 2007 in those communes. In the group of the most developed communes respondents most often pointed out that the inhabitant’s income are above country average. There is stratifycation of inhabitant’s income and the opinions were similar in both groups of local communes. The regularity was noticed that the lower development level is the lower inhabitant’s incomes were estimated
Cytowanie	Wojewódzka A. (2009) Analiza porównawcza dochodów mieszkańców w zależności od poziomu rozwoju gmin województwa mazowieckiego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 74: 103-109
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Pełny tekst	EIOGZ_2009_n74_s103.pdf

Autor	Piotr Bórawski
Tytuł	Pozarolnicza działalność gospodarcza na obszarach wiejskich jako dodatkowe źródło dochodu rodzin rolniczych
Title	Non-agricultural activity on rural areas as additional source of income of rural families
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Abstract	The objective of the paper was to recognize non-agricultural activity of rural families as additional source of income. Particular attention was paid to legal and aoraganizational forms of enterprises, turnover changes and financial support forms. In the paper the possibilities of income increase within enterprise was established. Own survey proved positive changes in the development of nonagricultural activity on rural areas. Most of the farms’ owners used loans and credits as main financial source
Cytowanie	Bórawski P. (2009) Pozarolnicza działalność gospodarcza na obszarach wiejskich jako dodatkowe źródło dochodu rodzin rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 15-22
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Pełny tekst	EIOGZ_2009_n75_s15.pdf

Autor	Karolina Babuchowska, Renata Marks-Bielska
Tytuł	Wsparcie dochodów rolników w formie dopłat bezpośrednich
Title	Farmers’ income support in the form of direct subsidies
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Abstract	The paper is devoted to the application one of the Common Agricultural Policy instruments – the direct subsidies. The considerations were based on the available data of Agency for Restructuring and Modernization of Agriculture, other authors’ and own empirical studies conducted in Warmia and Mazury voivodeship among 4095 users of agricultural farms. According to the declarations of farmers covered the majority of them use the funds obtained from direct subsidies for purchase of the means of production (64,66% in 2004, 68,30% in 2005) and current expenditures (51,72% in 2004, 55,97% in 2005). The positive fact is that an increasing number of individuals invest in development of farms (24,08% in 2004, 26,01% in 2005) and allocate awarded funds to purchase of land (4,93% in 2004, 7,40% in 2005), which is an important symptom of development oriented behavior of farmers. It indicates the intentions of continued farming supported in numerous cases by financial potential and adequate education.
Cytowanie	Babuchowska K., Marks-Bielska R. (2009) Wsparcie dochodów rolników w formie dopłat bezpośrednich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 135-148
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Pełny tekst	EIOGZ_2009_n75_s135.pdf

Autor	Jacek Prochorowicz, Agata Wójcik
Tytuł	Analiza słabych i mocnych stron wybranych gospodarstw specjalizujących się w produkcji mleka w latach 2005–2007
Title	Analysis of strengths and weaknesses of selected farms specialized in dairy production in the years 2005–2007
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Abstract	The study assesses the small Polish farms specialized in dairy production compared to all of Polish farms associated to the European Dairy Farmers. EDF model was used for the calculation. That model is used to compare economic performance of farms involved in the studies compiled for the EDF. The survey covered the number of dairy farms with less than 50 cows in the period 2005–2007. On the basis of EDF data of seven Polish dairy farms analysis of the strengths and weaknesses was made. The analysis of strengths and weaknesses points to the competitive position of small Polish farms specialized in dairy production due to lower production costs and higher income attributable to those activities, recalculated per 100 kg of ECM, rather than average cost and revenue generated by all the Polish farms associated in EDF
Cytowanie	Prochorowicz J., Wójcik A. (2009) Analiza słabych i mocnych stron wybranych gospodarstw specjalizujących się w produkcji mleka w latach 2005–2007.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 185-196
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Pełny tekst	EIOGZ_2009_n75_s185.pdf

Autor	Artur Wilczyński
Tytuł	Prognoza wyników ekonomicznych gospodarstw mlecznych w 2013 roku
Title	Prospects of Economic situation of dairy farms to 2013
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Abstract	Projections and analyses for 28 farms members of European Dairy Farmers have been carried out on the basis three scenario differing of milk producer price (most probably, basic and optimistic). Farms were divided on three groups in dependence from milk yield. The projections presented in this publication consists prospects of dairy costs, returns and income. Calculations shows decline of farm income in all farms groups in 2007–2013. In most probably scenario decrease of entrepreneurs profit will has gone since 40–50%. The basic scenario in which milk price in 2007 and 2013 are the same entrepreneurs profit will declined about 25–30%. In the optimistic scenario profit will have the same trend like other scenarios but this decrease will be in limit 7–9%.
Cytowanie	Wilczyński A. (2009) Prognoza wyników ekonomicznych gospodarstw mlecznych w 2013 roku.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 243-254
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Pełny tekst	EIOGZ_2009_n75_s243.pdf

Autor	Aldona Mrówczyńska-Kamińska, Walenty Poczta, Joanna Średzińska
Tytuł	Determinanty dochodów gospodarstw rolnych Unii Europejskiej według typów rolniczych
Title	The factors determining the agricultural holdings’ incomes in the European Union according to the types of farming
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Abstract	The aim of this paper is to identify the factors determining the agricultural holdings’ incomes in the EU and to measure their strength and direction of impact on incomes achieved in holdings from specific types of farming. The FADN data from 2006 were used in the study. In order to realize the aim of this analyze the statistical method of multiple regression was used. The research showed that the strongest impacts on agricultural holdings’ incomes have: total utilized agricultural area, technical equipment of labour, inputs of current assets and subsidies on current operations. The strength and direction of influence of these factors are diverse for particular types of farming.
Cytowanie	Mrówczyńska-Kamińska A., Poczta W., Średzińska J. (2009) Determinanty dochodów gospodarstw rolnych Unii Europejskiej według typów rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 17-30
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Pełny tekst	EIOGZ_2009_n76_s17.pdf

Autor	Marcin Ratajczak
Tytuł	Sytuacja finansowa małych i średnich przedsiębiorstw w Polsce w latach 2002–2007
Title	Financial situation of small and medium enterprises in Poland in 2002–2007
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Abstract	The purpose of the presented article is a presentation of analysis results concerning largeness of income in small and medium enterprises, with particular taking into consideration the yield of gross and net return in analyzed economic subjects. In the first part of article showed a meaning of enterprise and coherent in relation to economic development. Furthermore, the second part was devoted to the financial status of small and medium enterprises functioning on Polish market. The researched conducted in elaboration based on data from Polish Agency for Enterprise Development and include 2002–2007.
Cytowanie	Ratajczak M. (2009) Sytuacja finansowa małych i średnich przedsiębiorstw w Polsce w latach 2002–2007.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 147-155
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Pełny tekst	EIOGZ_2009_n76_s147.pdf

Autor	Magdalena Mądra
Tytuł	Obciążenie podatkiem rolnym indywidualnych gospodarstw rolnych
Title	The level of agricultural tax burden in individual farms
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Abstract	The elaborations presents the level of agriculture tax in farms which conduced, during the researched period, agriculture accountancy according to FADN system. The article deals also with the relationship between generate sales revenues (total output) and family farm income. The presented research was surveyed in 2004–2007 in Mazowsze and Podlasie region. Farms have been characterized by criterion of cropland area, agriculture type and Economic Size Unit. The highest agriculture tax burden noticed in farms which characterized with the lowest economic power. The level of paid agriculture tax in relation to sale revenues was low and the highest tax burden noticed in group 10–30 ha of cropland area. The visible influence of this tax was perceptible in farms which managed a crop production.
Cytowanie	Mądra M. (2009) Obciążenie podatkiem rolnym indywidualnych gospodarstw rolnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 175-186
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Pełny tekst	EIOGZ_2009_n76_s175.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	Andrzej Sobczyk
Tytuł	Finansowanie rozwoju gminy z dochodów własnych
Title	Financing development of the commune based on individual incomes
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Abstract	The revenues from taxes are a main budget’s source of the commune individual income. Increase of the commune share in paid tax from natural and legal person benefits in financing the development. In that article discussed the possibility of the economical information usage which refers to economical potential of the local society in the scale of commune development together with an attempt to evaluate the future tax incomes from natural and legal person, and with demographic prediction.
Cytowanie	Sobczyk A. (2009) Finansowanie rozwoju gminy z dochodów własnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 137-149
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Pełny tekst	EIOGZ_2009_n77_s137.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	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	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	Paweł Bryła
Tytuł	Uwarunkowania zróżnicowania dochodów rolniczych w Unii Europejskiej
Title	Determinants of agricultural income differentiation in the European Union
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Abstract	This paper aims at presenting factors contributing to agricultural income level differentiation in the EU. Statistical data provided by the European Commission and French agricultural chambers was used. The importance issue of cost structure for agricultural profitability was discussed. Certain UE member states have a high share of land lease, bank loan interest payments or farm worker remuneration in their cost structures. The significance of the definitional difference between agricultural income and the income of farmers was emphasized. Taking into account income from non-agricultural sources leads to a lower differentiation of farmer income. One of the principal determinants of income differentiation is varying farm structures across member states. Finally, the impact of the construction of the agricultural support system on income differentiation should not be neglected
Cytowanie	Bryła P. (2009) Uwarunkowania zróżnicowania dochodów rolniczych w Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 80: 5-17
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Pełny tekst	EIOGZ_2009_n80_s5.pdf