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Autor	Andrzej Sobczyk
Tytuł	Zarządzanie informacją ekonomiczno-finansową w gminie jako narzędzie rozwoju lokalnego
Title	MANAGEMENT OF ECONOMIC AND FINANCIAL INFORMATION IN A COMMUNITY AS A TOOL OF LOCAL DEVELOPMENT
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Abstract	The awareness of the state of phenomena accompanying the economy is advantageous and creates the possibility to analyze their course and trends of development. This, in turn, provides opportunity to anticipate possible problems and search for solutions. Today, it is more frequent that a local government initializes economical events. The collection and further elaboration of relatively appropriate data allowing for professional analysis is, in this situation, the necessary condition for the active participation of local governments in the economic life. High sensitivity of the economy to variable factors and phenomena requires constant observation of its parameters. It is also necessary to monitor the widest spectrum of above factors considering both their variability in time and their relation to unexpected events.
Cytowanie	Sobczyk A. (2008) Zarządzanie informacją ekonomiczno-finansową w gminie jako narzędzie rozwoju lokalnego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 155-165
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Pełny tekst	EIOGZ_2008_n65_s155.pdf

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	Małgorzata Winter
Tytuł	Status administracyjny gminy a podatkowe uwarunkowania rozwoju agroturystyki
Title	ADMINISTRATIVE STATUS OF A COMMUNITY VS. TAX DETERMINANTS OF AGRO-TOURISM DEVELOPMENT
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Abstract	The paper aims to present the current taxation regulations applied to the agro-tourism activity. It argues that the administrative status of a community influences the taxation of the agro-tourism activity located at its area. In consequence, it might also influences the interest of farmers, for whom agro-tourism is a main source of income. Simultaneously, the paper shows how the activity of a local community might influence tax determinants of agro-tourism development. The analysis will be made on the example of the Szczawnica community
Cytowanie	Winter M. (2008) Status administracyjny gminy a podatkowe uwarunkowania rozwoju agroturystyki.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 211-218
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Pełny tekst	EIOGZ_2008_n65_s211.pdf

Autor	Paweł Góralski
Tytuł	System dotacji publicznych dla spółek hodowlanych nadzorowanych przez Ministerstwo Skarbu Państwa
Title	SYSTEM OF PUBLIC SUBSIDIES FOR ANIMALS’ BREEDING COMPANIES UNDER THE SUPERVISION OF THE STATE TREASURY
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Abstract	The paper aims to analyze the system of public subsidies for animals’ breeding companies under the supervision of the State Treasury. The subsidy system for companies that breed and reproduce animals have had to be adapted to requirements of public aid regulated by the law of the European Union. It resulted with the gradual limitation of subsidies for analyzed companies. The paper presents an assessment of the subsidies system for the animal breeding enterprises, which was in force during the 2000–2007, along with its future developments. There is also executed an analyse of the subsidies level in 2001–2005 and showed their influence on financial situation of investigated companies
Cytowanie	Góralski P. (2008) System dotacji publicznych dla spółek hodowlanych nadzorowanych przez Ministerstwo Skarbu Państwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 257-266
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Pełny tekst	EIOGZ_2008_n65_s257.pdf

Autor	Tomasz Siudek
Tytuł	Wpływ kredytów rolniczych udzielanych przez banki spółdzielcze na rozwój rolnictwa w Polsce
Title	IMPACT OF AGRICULTURAL LOANS PROVIDED BY COOPERATIVE BANKS ON AGRICULTURE DEVELOPMENT IN POLAND
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Abstract	In the paper, interrelationship between agriculture development and agricultural loans given by cooperative banks in Poland in relation to their total assets was studied. The research findings indicate positive impact of the loans to assets ratio on the level of agricultural development. The Pearson correlation coefficient between the ratio and agriculture development valued of 0.29 and was considered statistically significant
Cytowanie	Siudek T. (2008) Wpływ kredytów rolniczych udzielanych przez banki spółdzielcze na rozwój rolnictwa w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 37-48
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Pełny tekst	EIOGZ_2008_n66_s37.pdf

Autor	Beata Filipiak, Agnieszka Zegarek
Tytuł	Kształtowanie wartości nieruchomości miejskich w świetle problemów rozwoju miasta Szczecina
Title	THE VALUE OF REAL ESTATE PROPERTIES IN LIGHT OF DEVELOPMENT’S PROBLEMS OF SZCZECIN CITY
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Abstract	The paper aims to show the connection between value of real-estate properties and a human life space. Authors show what kind of influence have prices’ changes on properties market in area of Szczecin city. In spite of increasing prices of properties, recent years we observe a kind of boom in investments. Relation between value of the property and a demand for investing should be the main reason to take care of space planning. This purpose belongs to municipality therefore municipal policy has to focus especially on planning limited space. There are many reasons to rationalize space management. One of them is to prevent human rights to good living, other is to protect the space from exhaustion. Both of them impact to prices on the free property market. Both of them should have the biggest meaning to municipality
Cytowanie	Filipiak B., Zegarek A. (2008) Kształtowanie wartości nieruchomości miejskich w świetle problemów rozwoju miasta Szczecina.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 147-157
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Pełny tekst	EIOGZ_2008_n66_s147.pdf

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 Sulewski
Tytuł	Bariery i możliwości rozwoju gospodarstw rolnych w opiniach ich właścicieli
Title	BARRIERS AND CHANCES FOR FARM DEVELOPMENT IN FARMERS’ OPINIONS
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Abstract	In the paper farmers opinions about barriers and chances for farm’s development have been presented. The study was conducted on sample of 100 family farms. The main problem for a large majority of farms was low profitability of agricultural production. One third of the farmers indicated that they did not see any chance for development. The farmer’s opinions off their own farms were diversified depending on farms size and agricultural income
Cytowanie	Sulewski P. (2008) Bariery i możliwości rozwoju gospodarstw rolnych w opiniach ich właścicieli.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 67-78
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Pełny tekst	EIOGZ_2008_n67_s67.pdf

Autor	Zofia Kołoszko-Chomentowska
Tytuł	Wykształcenie ludności rolniczej jako determinanta rozwoju rolnictwa
Title	THE RURAL POPULATION’S EDUCATION AS A DETERMINANT OF DEVELOPMENT OF AGRICULTURE
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Abstract	The paper describes an importance of the rural population’s education for the development of the country and rural areas. The need for modernization change in the Polish agriculture and the quest for measures designed to improve the social and economic conditions of the country-dwellers are connected with their education enhancement. Only well-educated people can take efficient actions in any sphere where many factors are involved. The quality of rural population re sources increases consistently, but it is still low as compare to its level among the urban people. It is why any measures are required to be taken to smooth the odds between rural and urban people. The studies indicated close relations between the quality of human capital and the effect of agricultural management. The higheducated farmers are more venturesome and open to the market. It is observed especially in such areas as investment activity and marketable farm production. The analysis of agricultural labor resources carried out on the data of the General Agricultural Census revealed diversified attitudes of farmers towards the market changes depending on an education of manager of a farm. The activity of farmers with secondary or high education is more intense and successful
Cytowanie	Kołoszko-Chomentowska Z. (2008) Wykształcenie ludności rolniczej jako determinanta rozwoju rolnictwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 79-85
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Pełny tekst	EIOGZ_2008_n67_s79.pdf

Autor	Tomasz Rokicki
Tytuł	Uwarunkowania rozwoju produkcji owczarskiej w Polsce
Title	THE CONDITIONS OF DEVELOPMENT OF SHEEP PRODUCTION IN POLAND
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Abstract	In the paper factors of sheep production development in Poland was presented. In 1986 year were around 5 million sheep. Price of wool and lamb meat grew. Economic situation on sheep producer were very good. Crisis has caused decrease price and demand of wool in Poland. Sheep population has decreased in 2001 year to 331 thousands. Sheep production development in XXI century is depended from economic factors (price of sheep meat and government support). Other factors (reproduction indices, number of lamb born, producer’s group, sheep breed) have minor impact. Sheep meat promotion in Poland can cause growth economic results and sheep population
Cytowanie	Rokicki T. (2008) Uwarunkowania rozwoju produkcji owczarskiej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 109-116
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Pełny tekst	EIOGZ_2008_n67_s109.pdf

Autor	Sylwia Dziedzic
Tytuł	Społeczno-kulturowe uwarunkowania rozwoju bezpośredniej sprzedaży produktów rolniczych
Title	SOCIO-CULTURAL DEVELOPMENT’S CONDITIONS OF DIRECT SALE OF AGRICULTURAL PRODUCTS
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Abstract	The contemporary enterprises which represent sector of agricultural products direct sales are forced to act properly within dynamic milieu to analyze it. The authors’ strategic analysis was carried out to simulate further phenomenon in the external milieu of agricultural enterprise which is dealing with direct sales of agricultural products. There was also defined their strategic importance for enterprise. PEST analysis was conducted in the context of socio-cultural dimension by use of expert method. The detailed outcomes from analysis were presented in the article
Cytowanie	Dziedzic S. (2008) Społeczno-kulturowe uwarunkowania rozwoju bezpośredniej sprzedaży produktów rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 117-125
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Autor	Sylwia Dziedzic, Leszek Woźniak
Tytuł	Techniczno-technologiczne uwarunkowania rozwoju bezpośredniej sprzedaży produktów rolniczych
Title	TECHNICAL AND TECHNOLOGICAL DEVELOPMENT’S CONDITIONS OF DIRECT SALE OF AGRICULTURAL PRODUCTS
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Abstract	The contemporary enterprises which represent sector of agricultural products direct sales are forced to act properly within dynamic milieu to analyze it. The authors’ strategic analysis was carried out to simulate further phenomenon in the external milieu of agricultural enterprise which is dealing with direct sales of agricultural products. There was also defined their strategic importance for enterprise. PEST analysis was conducted in the context of technical-technological dimension by use of expert method. The detailed outcomes from analysis were presented in the article
Cytowanie	Dziedzic S., Woźniak L. (2008) Techniczno-technologiczne uwarunkowania rozwoju bezpośredniej sprzedaży produktów rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 127-136
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Pełny tekst	EIOGZ_2008_n67_s127.pdf

Autor	Mirosława Marciniak
Tytuł	Stan i perspektywy rozwoju społeczeństwa informacyjnego na obszarach wiejskich
Title	STATE OF ART AND PEROSPECTS OF DEVELOPMENT FOR INFORMATION SOCIETY AT POLISH RURAL AREAS
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Abstract	The paper is dedicated a problems concern with development of information society at the Polish rural areas. Based on statistical data (prepared by GUS) one can state, that from 2004 to 2006 the situation on village areas was slowly improving (in 2006, 46% households used computer and 25% had access to Internet), but goals of using Internet is still dissatisfied (especially in cases of: contact with public institution, e-banking). As an example of good working programs dedicated to village society are selected e-VITA program and Rzeczpospolita Internetowa program. Especially interesting is the “e-VITA” program, which is cofinancing by The Polish - American Foundation “Freedom”, The Support Village Foundation and company CISCO Systems Poland. The results of the program are following: 11 noncommercial computers nets on rural areas, many various workshops and information meetings, 400 persons participated in e- courses. In the future (2007–2013 year) local governments will have possibilities to receive financial support in frame of Regional Operating Programs
Cytowanie	Marciniak M. (2008) Stan i perspektywy rozwoju społeczeństwa informacyjnego na obszarach wiejskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 29-40
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Pełny tekst	EIOGZ_2008_n68_s29.pdf

Autor	Justyna Kołyska
Tytuł	Finansowanie rozwoju wsi i rolnictwa środkami publicznymi
Title	FINANCING DEVELOPMENT OF AGRICULTURE AND RURAL AREAS BY THE PUBLIC SOURCES
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Abstract	The expenses incurred by our country on agriculture and rural areas’ development depend on the agricultural policy and financial abilities of the Budget. The aim of the article was firstly to analyze the changes in the structure of support instruments and, secondly, in the size and dynamics of public funds assign enables the absorption of union funds but, on the other hand, enforces us for refinancing union programs. As the analysis of the budget of the Agency for Restructuring and Modernization of Agriculture has exerted, all this caused changes in the size and structure of the mentioned expenses.
Cytowanie	Kołyska J. (2008) Finansowanie rozwoju wsi i rolnictwa środkami publicznymi.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 41-49
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Pełny tekst	EIOGZ_2008_n68_s41.pdf

Autor	Iwona Kowalska
Tytuł	Zagrożenia wsparcia unijnego na rzecz rozwoju kapitału ludzkiego na obszarach wiejskich
Title	THREATS FOR ABSORPTION OF EU FOUNDS FOR SOCIAL DEVELOPMENT AT RURAL AREAS
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Abstract	Poland, as a member of European Union, is responsible for implementation European Employment Strategy. In the age of changes in rural areas lifelong learning (LL), one of aspect of European Employment Strategy, is very important for economic growth. European Social Found is very useful of financing LL in Poland. The article describes difficulties in absorption process of European Social Found
Cytowanie	Kowalska I. (2008) Zagrożenia wsparcia unijnego na rzecz rozwoju kapitału ludzkiego na obszarach wiejskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 105-116
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Pełny tekst	EIOGZ_2008_n68_s105.pdf

Autor	Jolanta Kondratowicz-Pozorska
Tytuł	Analiza kierunków rozwoju usług na terenach wiejskich województwa zachodniopomorskiego w latach 2000–2006
Title	ANALYSIS OF DIRECTIONS OF SERVICES DEVELOPMENT IN RURAL AREAS OF WEST POMERANIAN REGION IN YEARS 2000–2006
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Abstract	The paper presents analysis of directions of services development in rural areas in areas of West Pomeranian region in years 2000–2006. In this region there was research, by which author wanted to compare status of services from 2000 with status of services at the end of 2006. Analysis consists mostly of comparison of amount of employees in particular services (general in West Pomeranian and in rural areas). Next step was to present notes to service receivers, meaning owners of farms that were using or still use the services delivered in their place of living. Research was done on random probe in amount of 2500 farmers. There was also used data from Main Statistical Office of Szczecin (Wojewódzki Urząd Statystyczny w Szczecinie). Development of services in rural areas in eyes of farmers is definitely different from level of service development in towns and cities
Cytowanie	Kondratowicz-Pozorska J. (2008) Analiza kierunków rozwoju usług na terenach wiejskich województwa zachodniopomorskiego w latach 2000–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 117-126
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Autor	Tomasz Siudek
Tytuł	Wpływ poziomu rozwoju rolnictwa na wartość udzielanych kredytów dla gospodarstw rolnych w Polsce
Title	Impact of the level of development of agriculture on the value of given credits for agricultural holdings in Poland
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Abstract	In the paper, interrelationship between value of agricultural loans and agriculture development was studied. The research findings indicate positive impact of agricultural development on value of agricultural loans given by cooperative banks in Poland. Coefficient of correlation character was taking away between reinspected variables 0.25 and was significant statisticall
Cytowanie	Siudek T. (2008) Wpływ poziomu rozwoju rolnictwa na wartość udzielanych kredytów dla gospodarstw rolnych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 5-16
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Pełny tekst	EIOGZ_2008_n69_s5.pdf

Autor	Magdalena Mądra, Marcin Ratajczak
Tytuł	Źródła i bariery finansowania innowacji w sektorze MSP w Polsce
Title	Resources and barriers of the innovation financing in the SME sector in Poland
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Abstract	The elaboration presents the financial analysis of innovation outlays and their financial sources in the partition on 16 provinces. The aim of research is to present the structure and barriers of the outside capital usage in aspect of the new technologies implementation in small and medium enterprises in Poland. Empirical data refer to year 2005 and were analysed by authors on the ground of gained information from Polish Agency for Enterprise Development (PAED)
Cytowanie	Mądra M., Ratajczak M. (2008) Źródła i bariery finansowania innowacji w sektorze MSP w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 69: 43-53
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Pełny tekst	EIOGZ_2008_n69_s43.pdf