| 821. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Zawojska A. Uwarunkowania i kanały finansowania rolnictwa w Polsce
| Autor | Aldona Zawojska |
| Tytuł | Uwarunkowania i kanały finansowania rolnictwa w Polsce |
| Title | CONDITIONS AND CHANNELS OF AGRICULTURE FINANCING IN POLAND |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The paper presents specific conditions for agriculture financing and main obstacles to the development of agricultural and rural financial services. One of those obstacles are sectoral correlated and covariant risks, so development of traditional and introduction of innovative instruments to protect farmers and financial institutions from some of those risks can stimulate the supply of rural and agricultural financing. It is also suggested that in order to overcome general under-supply of finance for agricultural activities and to rural households, microfinance institutions and both direct and indirect value chain finance should be supported |
| Cytowanie | Zawojska A. (2008) Uwarunkowania i kanały finansowania rolnictwa w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 98-108 |
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| Pełny tekst | EIOGZ_2008_n65_s98.pdf |
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| 822. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Miś T. Wykorzystanie wsparcia finansowego z funduszy UE przez gospodarstwa rolne w regionie rozdrobnionego rolnictwa
| Autor | Teresa Miś |
| Tytuł | Wykorzystanie wsparcia finansowego z funduszy UE przez gospodarstwa rolne w regionie rozdrobnionego rolnictwa |
| Title | UTILIZATION OF FINANCIAL SUPPORT FROM EU FUNDS BY FARMS IN THE SMALL-FARM REGION |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The paper aims to assess the utilization of subsidies from EU funds by farmers in small-farm region conditions. The study shows that farmers were actively applying for financial support for their farm business activities within programmes implemented to the end of 2006. It provides evidence that farmers were swiftly reacting to emerging opportunities and did not hesitate to made investment decisions while availing themselves of the available EU funds. The paper argues that in the small-farm region, farms of higher economic strength, those having more economic leverage, were able to acquire more funds for investments, which could increase their competitiveness |
| Cytowanie | Miś T. (2008) Wykorzystanie wsparcia finansowego z funduszy UE przez gospodarstwa rolne w regionie rozdrobnionego rolnictwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 109-120 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2008_n65_s109.pdf |
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| 823. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Winter M. Status administracyjny gminy a podatkowe uwarunkowania rozwoju agroturystyki
| 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 |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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 |
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| 824. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Trzpioła K. Agroturystyka czy działalność gospodarcza na terenie wiejskim – dylematy przedsiębiorcy ubiegającego się o wsparcie unijne na przykładzie uczestniczek projektu Nowe Kwalifi kacje Kobiet
| 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 |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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 |
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| 825. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Bobola A. Źródła finansowania rolniczych ubezpieczeń społecznych w latach 1999–2006
| Autor | Agnieszka Bobola |
| Tytuł | Źródła finansowania rolniczych ubezpieczeń społecznych w latach 1999–2006 |
| Title | FUNDING SOURCES OF SOCIAL INSURANCE FOR FARMERS IN 1999–2006 |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The paper aims to present principles of Agricultural Social Insurance Found (KRUS) funding. There were analyzed the sources of funding for Pension, Prevention and Rehabilitation as well as Administrative KRUS funds. The investigations of funding sources (incomes) were based on analyses of the structure, dynamics and changes of face values |
| Cytowanie | Bobola A. (2008) Źródła finansowania rolniczych ubezpieczeń społecznych w latach 1999–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 243-255 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2008_n65_s243.pdf |
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| 826. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Kusz D. Finansowanie działalności inwestycyjnej w wybranych gospodarstwach rolniczych Podkarpacia
| Autor | Dariusz Kusz |
| Tytuł | Finansowanie działalności inwestycyjnej w wybranych gospodarstwach rolniczych Podkarpacia |
| Title | FINANCING INVESTMENT ACTIVITIES IN SELECTED FARMS OF PODKARPACIE REGION |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The paper aims to analyze the sources of financing investment activities in selected farms of Podkarpacie region, using the criteria of the investment’s value. It shows that investments were mainly financed by the European Union’s structural funds, following own sources, then credits and loans. The paper argues that such order of sources of financing may originate form the fact that farmers tend to avoid the credit market and want to gain access to the capital on lowest possible cost. At the same time, when the value of investment increases, the role of own founds significantly decreases, and accordingly grows the share of commercial credits. The results shows that financing based on the sources from EU structural funds contributes to increase of farms’ own capital and accordingly to reduction of financial risk |
| Cytowanie | Kusz D. (2008) Finansowanie działalności inwestycyjnej w wybranych gospodarstwach rolniczych Podkarpacia.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 63-72 |
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| Pełny tekst | EIOGZ_2008_n66_s63.pdf |
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| 827. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Gruziel K. Możliwości wprowadzenia podatku dochodowego w rolnictwie w opiniach rolników indywidualnych
| Autor | Kinga Gruziel |
| Tytuł | Możliwości wprowadzenia podatku dochodowego w rolnictwie w opiniach rolników indywidualnych |
| Title | PROSPECTS FOR INTRODUCING INCOME TAX ON AGRICULTURE ACCORDING TO INDIVIDUAL FARMERS’ OPINIOns |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The paper presents individual farmers’ opinions concerning some suggestions on imposing income tax on agriculture. Assumptions and results of this tax implementation were assessed. Research results indicate that farmers generally are not definitive opponents of the income tax introduction into Polish agricultural sector. However, farmers judged this proposition as being unbeneficial for them mostly since complicated tax settlements and potential inspections by the tax offices. Moreover, they are willing to accept potentially lowest tax rate on their earned income without subtracting the costs of farmer’s own labor and of farm family labor. Farmers perceived potential advantages of the agricultural income tax introduction such as tax relieves and tax exemptions, as well as exclusion of some quasi-farmers from the system. Farmers were also in favour about concept of progressive income-tax and lump-sum tax with lower rates |
| Cytowanie | Gruziel K. (2008) Możliwości wprowadzenia podatku dochodowego w rolnictwie w opiniach rolników indywidualnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 97-112 |
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| Pełny tekst | EIOGZ_2008_n66_s97.pdf |
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| 828. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Chmielewski A. Rachunkowość w rolnictwie – wybrane zagadnienia wymogów ewidencyjnych
| Autor | Adam Chmielewski |
| Tytuł | Rachunkowość w rolnictwie – wybrane zagadnienia wymogów ewidencyjnych |
| Title | AGRICULTURAL ACCOUNTANCY – SELECTED ISSUES OF REPORTING REQUIREMENTS |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | Historical changes initiated in Poland at the end of the nineties, followed by integration with the European Union, have forced Poland to face a lot of challenges throughout the economy. Amongst these, there are those concerning the information systems which assist the estimation of the financial standing of the agriculture sector and individual farms. The article presents the current legal regulations and farmers’ duties regarding financial reporting. The first regulation, applicable to only a very small group of farmers, is the accounting act of law. A larger group of agricultural enterprises have to provide documentation related to profits and value added tax. The third group is those farmers who agreed to participate in the Farm Accountancy Data Network – FADN. The article concludes that despite the various legal regulations which obligate disclosure, financial information about the agricultural sector and individual farms is almost non-existent |
| Cytowanie | Chmielewski A. (2008) Rachunkowość w rolnictwie – wybrane zagadnienia wymogów ewidencyjnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 203-212 |
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| Pełny tekst | EIOGZ_2008_n66_s203.pdf |
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| 829. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Kondraszuk T. Specyficzne elementy oceny sytuacji finansowej przedsiębiorstw rolniczych na przykładzie PFADN i MSR 41 „Rolnictwo”
| 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" |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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 |
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| 830. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Woźniak M. Dywersyfikacja szansą rozwoju indywidualnych gospodarstw rolnych w globalnej gospodarce
| 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 |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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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| Pełny tekst | EIOGZ_2008_n67_s15.pdf |
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| 831. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Marcysiak A., Marcysiak A. Zakres zróżnicowania poziomu dochodów z gospodarstwa rolnego w układzie regionalnym
| Autor | Adam Marcysiak, Agata Marcysiak |
| Tytuł | Zakres zróżnicowania poziomu dochodów z gospodarstwa rolnego w układzie regionalnym |
| Title | RANGE OF DIFFERENTIATION INCOMES LEVEL OF AN AGRICULTURAL FARM IN REGIONAL SCHEME |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The aim of the paper is painting differentiation of incomes level of an agricultural farm in regional scheme. The main economic category is farm income. The calculation of that category is done by a method use at European Farm Accountancy Date Network (FADN). The highest level of farm income was gained in Pomorze and Mazury region. Małopolska and Pogórze had the lowest level of farm income. It was a result of the differentiation of the agrarian structure of Polish agriculture |
| Cytowanie | Marcysiak A., Marcysiak A. (2008) Zakres zróżnicowania poziomu dochodów z gospodarstwa rolnego w układzie regionalnym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 25-31 |
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| Pełny tekst | EIOGZ_2008_n67_s25.pdf |
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| 832. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Kusz D. Inwestycje rzeczowe w wybranych gospodarstwach rolniczych o różnych kierunkach gospodarczych
| 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 |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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 |
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| 833. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Bórawski P. Wielkość ekonomiczna jako czynnik różnicujący wyniki produkcyjne i ekonomiczne gospodarstw rolnych w regionie Pomorza i Mazur
| Autor | Piotr Bórawski |
| Tytuł | Wielkość ekonomiczna jako czynnik różnicujący wyniki produkcyjne i ekonomiczne gospodarstw rolnych w regionie Pomorza i Mazur |
| Title | ECONOMIC SIZE AS A DIFERENTIATING FACTOR OF PRODUCTION AND ECONOMIC RESULTS OF AGRICULTURAL FARMS IN POMORZE AND MAZURY REGION |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | Production and economic results according to economic sixe ESU in Pomorze and Mazury region were presented in the paper. The number of farms has incresed in all farms groups in the analyzed period. The value of production has decresed in following farms: very small, average-small, average-large and large in 2004–2006 years. But, the production has incresed in very large farms in 2004–2006 years. The economic results has increased in almost all types of farms. The decrese of economic results was observed in large farms. During to survey it was observed the increse of production calculated per farm anf 1 ha farmland. It was the result of production efficiency improvement and increse of animals. The income calculated per 1 employed person has incresed as the results of work hire in the farms |
| Cytowanie | Bórawski P. (2008) Wielkość ekonomiczna jako czynnik różnicujący wyniki produkcyjne i ekonomiczne gospodarstw rolnych w regionie Pomorza i Mazur.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 45-55 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2008_n67_s45.pdf |
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| 834. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Wojewodzic T. Strategie dostosowawcze gospodarstw ograniczających produkcję rolniczą
| Autor | Tomasz Wojewodzic |
| Tytuł | Strategie dostosowawcze gospodarstw ograniczających produkcję rolniczą |
| Title | ADJUSTMENT STRATEGIES OF AGRICULTURAL FARMS THAT LIMIT THE PRODUCTION |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The paper aims to present the theoretical discussion on the changes that are taking place in Polish agricultural farms which limit the production. The discussion is extended an attempt to find reasons of economic collapses of farms in Polish areas of Carpathian mountains |
| Cytowanie | Wojewodzic T. (2008) Strategie dostosowawcze gospodarstw ograniczających produkcję rolniczą.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 57-66 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2008_n67_s57.pdf |
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| 835. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Sulewski P. Bariery i możliwości rozwoju gospodarstw rolnych w opiniach ich właścicieli
| Autor | Piotr Sulewski |
| Tytuł | Bariery i możliwości rozwoju gospodarstw rolnych w opiniach ich właścicieli |
| Title | BARRIERS AND CHANCES FOR FARM DEVELOPMENT IN FARMERS’ OPINIONS |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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 |
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| 836. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Kołoszko-Chomentowska Z. Wykształcenie ludności rolniczej jako determinanta rozwoju rolnictwa
| 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 |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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 |
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| 837. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Karmowska G. Kierunki zmian w indywidualnych gospodarstwach rolnych województwa zachodniopomorskiego w latach 2004–2006
| Autor | Grażyna Karmowska |
| Tytuł | Kierunki zmian w indywidualnych gospodarstwach rolnych województwa zachodniopomorskiego w latach 2004–2006 |
| Title | DIRECTIONS OF VARIATIONS IN HOUSEHOLDS IN ZACHODNIOPOMORSKIE PROVINCE IN YEARS 2004–2006 |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | Elaboration describes statistical analysis of variations in family households in years 2004–2006. Economic value, production value, costs, farm income, credits and investments were analyzed. Gauges like arithmetical average, interval of trust, variation factor and chain index for dynamics research were applied. All researched values showed growth of average quality and a very high changeability (between 170–500%). This indicates a very high variation between examinated households. |
| Cytowanie | Karmowska G. (2008) Kierunki zmian w indywidualnych gospodarstwach rolnych województwa zachodniopomorskiego w latach 2004–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 87-96 |
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| Pełny tekst | EIOGZ_2008_n67_s87.pdf |
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Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Kondraszuk T. Rolniczy kalendarz rachunkowy (RKR) jako narzędzie ewidencji, planowania i kontroli w gospodarstwie wiejskim
| Autor | Tomasz Kondraszuk |
| Tytuł | Rolniczy kalendarz rachunkowy (RKR) jako narzędzie ewidencji, planowania i kontroli w gospodarstwie wiejskim |
| Title | AGRICULTURAL ACCOUNTING CALENDAR AS A TOOL OF BOOK-KEEPING, PLANNING AND CONTROLLING IN RURAL FARMS |
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| Abstract | Constructing book keeping, planning and controlling systems in rural farms is difficult due to their specific features. Apart from its organic nature, which results from the productional and organizational complexity of a farm, family joint effort to operate farm activities and paternalistic ideology put into practice are another, important features. In consequence, even though farms are treated as businesses, its operations have limitations resulting from them being run by families. In the article there was presented the rural farm definition understood as an economic unit comprising of – on the one side – agricultural farm (enterprise), and the other side – household property. The proposed system of documentation and information gathering for our farmers has to be simple and adjusted to capabilities of a farmer. Agricultural Calendar is the most natural evidence tool, used for documenting recent and planned operations. A proposal of evidencing and data processing in the Agricultural Accounting Calendar is presented in the paper. This form of gathering knowledge about a farm and its operations was positively evaluated and accepted by farmers. During the creation of the system an emphasis was put on the functionality of the system. The scope of data collected allows after integration with a planning system, to make a periodical control of variances between realized and planned values. It gives a possibility of learning and improving the existing farmers’ knowledge |
| Cytowanie | Kondraszuk T. (2008) Rolniczy kalendarz rachunkowy (RKR) jako narzędzie ewidencji, planowania i kontroli w gospodarstwie wiejskim.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 67: 97-108 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2008_n67_s97.pdf |
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| 839. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Juszczyk S. Innowacje a zasada racjonalnego gospodarowania w agrobiznesie
| Autor | Sławomir Juszczyk |
| Tytuł | Innowacje a zasada racjonalnego gospodarowania w agrobiznesie |
| Title | INNOVATION AND RATIONAL PRINCIPLE IN AGROBUSINESS |
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| Abstract | The aim of this paper is to propose a discussion about the innovation and rational managing principle. The foundation for beginning this consideration begs the question – why Professor Oscar Lange used this name, but did not determine that there is a principle of ways to improve the effectiveness of managing in economics. If indeed there is a rational managing principle, also in the meaning ex ante, and we take into consideration such innovation which enlarge the financial outcome of a given economic entity, it seems that the rational managing principle, so far, does not exhaust the complexity of this issue. In author’s opinion the rational managing principle makes easier, on the one hand, an opinion of existing changes, on the other hand planning the production improvement in short, mid, and long – lived depiction. It allows with economic point of view to concentrate on problems from the past and on these which have short term, operation and strategic meaning. Furthermore, production improvement because of innovation is for the entity the base giving the chance to exist during the time. In the contemporary macroeconomic condition the economic entity’s success is existing on the market and not to worsen the financial condition. With the all point of view, in the entirely calculus, existing of the economy entity is not only financial profitable but has first of all fundamental social meaning. Predictable escalation of liberalisation in the EU agricultural policy will cause necessity the acceleration of production’s rationalisation in all the farms. The decreasing unit cost could be very difficult process, demanding the farming which is based on knowledge |
| Cytowanie | Juszczyk S. (2008) Innowacje a zasada racjonalnego gospodarowania w agrobiznesie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 5-15 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2008_n68_s5.pdf |
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| 840. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Parzonko A. Rynek mleka w Chinach i Indiach a sytuacja w Europie
| Autor | Andrzej Parzonko |
| Tytuł | Rynek mleka w Chinach i Indiach a sytuacja w Europie |
| Title | MILK MARKET IN CHINA AND INDIA VS. EUROPEAN SITUATION |
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| Abstract | The aim of his article is to present the situation of the dairy market in China and India in relation to the European Union and particularly Poland. The analysis has been based on the data provided by International Farm Comparison Network (IFCN). Milk production in China and India is developing very dynamically. In 1981–2004 milk production in India increased over three times whereas in China more than eight times. Dairy production is stimulated by the domestic demand. In China in 2000–2005 milk consumption increased from 9.7 to 22.6 kg per capita per year. It has been estimated that in the following 4 years milk demand in China will double. Increasing demand along with not sufficient production capacity in China may trigger the increase in milk import. The estimated deficiency of milk products in next 4 years may amount from 13 up to 23 million tons. This situation creates new opportunities for the exporters of dairy products (the UE, Poland) |
| Cytowanie | Parzonko A. (2008) Rynek mleka w Chinach i Indiach a sytuacja w Europie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 68: 75-89 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2008_n68_s75.pdf |
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