| 741. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Borowska A. Tendencje zmian na rynku tytoniowym w Polsce w latach 1990–2006
| Autor | Agnieszka Borowska |
| Tytuł | Tendencje zmian na rynku tytoniowym w Polsce w latach 1990–2006 |
| Title | The Polish Tobacco Market in the Period 1990–2006 |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | In the world about 100 countries produce tobacco. The major producers are China, India, Brazil, the United States, Turkey, Malawi and Zimbabwe. They together produce over 80% of the worlds’ tobacco. In the fact, only China accounts for over 35% of world production. FAO projected that world tobacco production is over 7,1 mln tones in 2010. The number of smokers will increase mainly due to expansion of the world’s population. By 2030 there will be at least another 2 billion people in the world. Cigarettes account for the largest share of manufactured tobacco products, 96% of total value sales. Asia, Australia and the Far East are by far the largest consumers (2715 billion cigarettes), next the Americas (745 billion), Eastern Europe and Former Soviet Economies (631 billion) and Western Europe (606 billion). In Poland one of the most important branches is the tobacco industry. The cigarettes are the main part of polish production and consumption. Analysis of changes in production and consumption of tobacco products, especially cigarettes shows in the whole period 1990–2006 changing trends. In the last years it shows the distinctly growing trend of production of cigarettes and small stabilization of consumption |
| Cytowanie | Borowska A. (2009) Tendencje zmian na rynku tytoniowym w Polsce w latach 1990–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 73: 125-141 |
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| Pełny tekst | EIOGZ_2009_n73_s125.pdf |
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| 742. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Kwiatkowska E., Levytska G. Rynek usług gastronomicznych w Polsce na początku XXI wieku
| 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 |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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 |
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| 743. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Juszczyk S., Nagórka A. Problemy metodyczne doboru próby badawczej na przykładzie przedsiębiorstw przemysłu spożywczego
| Autor | Sławomir Juszczyk, Artur Nagórka |
| Tytuł | Problemy metodyczne doboru próby badawczej na przykładzie przedsiębiorstw przemysłu spożywczego |
| Title | The methodological problems with choosing research sample on the example of food processing enterprises |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | One of the most important issues during scientific research is to define a proper sample for measurement and assessment. While the general sample is very large it is impossible to examine it entirely and various ways of selecting the sample are used. Secondly, the sample should be stable within the research period in order to ensure the comparability of results. The problem arises when the sample is different in number within the period due to the very nature of it. The authors deals with such set of circumstances when the sample varies in time, it is relatively small in size yet it is the total number of cases of such characteristics. The question arises how to treat this population in a scientific way. The article shows a number of doubts with a number of possible solutions of this case. Using the definitions from the different sources and comparing them to the case the authors come to the conclusion that despite an instability within the period and despite the relatively low number of cases within the sample it can be used for proper scientific research because of the nature of the scientific process and because it comprises the entire population |
| Cytowanie | Juszczyk S., Nagórka A. (2009) Problemy metodyczne doboru próby badawczej na przykładzie przedsiębiorstw przemysłu spożywczego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 39-48 |
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| Pełny tekst | EIOGZ_2009_n75_s39.pdf |
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| 744. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Lizińska W. Integracja z Unią Europejską a handel artykułami rolno-żywnościowymi polskich przedsiębiorstw z krajami trzecimi
| Autor | Wiesława Lizińska |
| Tytuł | Integracja z Unią Europejską a handel artykułami rolno-żywnościowymi polskich przedsiębiorstw z krajami trzecimi |
| Title | Integration with European Union and trade of agri-food products Polish enterprises with extraunion countries |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The main aim of this paper was to characterize geographic and goods structure of polish food and agriculture industry exports in years 2004–2008. The main reasons of beginning export activity were also examined as well as effects of joining The European Union to this industry. Moreover, the research showed the importance of export activity for agriculture and food companies and identified main export barriers to countries outside the EU. The research was conducted in 2008 among 30 enterprises exporting to extra-union markets. Export of Polish agrifood articles is mainly intra-exports (80%). The second most important export markets are the CIS countries, mainly Russia. The main problem arising from the integration with the EU was a large increase in competition in the market (59%). The surveyed firms share value of exports to total net revenue in 2008 was mainly below 20% (47%). Most of companies surveyed indicated existing rules and regulations (81%) as the main constraint to development of export within countries outside EU. Among the respondents, 46% of companies intended to expand their presence in the eastern markets, preferably through the development of exports. |
| Cytowanie | Lizińska W. (2009) Integracja z Unią Europejską a handel artykułami rolno-żywnościowymi polskich przedsiębiorstw z krajami trzecimi.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 91-103 |
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| Pełny tekst | EIOGZ_2009_n75_s91.pdf |
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| 745. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Babuchowska K., Marks-Bielska R. Wsparcie dochodów rolników w formie dopłat bezpośrednich
| Autor | Karolina Babuchowska, Renata Marks-Bielska |
| Tytuł | Wsparcie dochodów rolników w formie dopłat bezpośrednich |
| Title | Farmers’ income support in the form of direct subsidies |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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 |
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| 746. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Miś T. Specyficzne uwarunkowania prowadzenia gospodarstw przez młodych rolników
| Autor | Teresa Miś |
| Tytuł | Specyficzne uwarunkowania prowadzenia gospodarstw przez młodych rolników |
| Title | Specifi c Conditions for Farm Management by Young Farmers |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The project aimed at studying basic functional conditions for farms managed by young farmers. It showed that young farmers have been active and susceptible to changes, with consequential farm modernization. In their own opinions, the most important internal barriers in farm development are the shortage of own financial means, too small farm area and poor farm outfit with fixed assets. The most often indicated major factors dominating among external, farm-independent barriers were: too high prices of essential farm-production necessities, inflow of food products from abroad and problems experienced in sales of farm products and services. For an effective farm modernization process, young farmers need support from the institutional environment, including that by advisory and financial institutions, payment agencies, non-governmental organizations and local self-governments |
| Cytowanie | Miś T. (2009) Specyficzne uwarunkowania prowadzenia gospodarstw przez młodych rolników.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 75: 149-160 |
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| Pełny tekst | EIOGZ_2009_n75_s149.pdf |
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| 747. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Zawadzka D. Znaczenie zobowiązań krótkoterminowych w finansowaniu przedsiębiorstw w Polsce – analiza porównawcza według sekcji PKD
| Autor | Danuta Zawadzka |
| Tytuł | Znaczenie zobowiązań krótkoterminowych w finansowaniu przedsiębiorstw w Polsce – analiza porównawcza według sekcji PKD |
| Title | The importance of current liabilities in financing businesses in Poland – a comparative analysis according to the section in polish statistical classifi cation of economic activities |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The aim of this paper is to assess the significance of current liabilities in financing businesses in Poland. The proposed thesis assumed that it is variable and highly dependent on the specificity of the sector in which the business operates. The article is a part of a broader study concerned the short-term finuancing sources of businesses in Poland. It presents the empirical verification based on the data from the Polish Central Statistical Office in 1998–2007. The statistical data include financial results of businesses keeping accounting books, in which the number of employees exceeds 9. Current liabilities of the companies were presented according to the types of activities based on the Polish Statistical Classification of Economic Activities. |
| Cytowanie | Zawadzka D. (2009) Znaczenie zobowiązań krótkoterminowych w finansowaniu przedsiębiorstw w Polsce – analiza porównawcza według sekcji PKD.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 85-94 |
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| Pełny tekst | EIOGZ_2009_n76_s85.pdf |
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| 748. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Karmowska G., Małecka A. Ocena kondycji finansowej przedsiębiorstwa PGE
| Autor | Grażyna Karmowska, Anita Małecka |
| Tytuł | Ocena kondycji finansowej przedsiębiorstwa PGE |
| Title | Evaluation of PGE company’s financial condition |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | Economical estimation rating should aid administrating, current and strategic. At present time, more and more important are methods to detect and evaluate threats for companies continue activity. For addition to traditional factor analysis there are discrimination functions to value bankruptcy threats. PGE company was used for research purposes (company activity: electric and heat energy generating, distribution and dealing). The aim was to estimate financial condition with the use of selected methods of economical analysis). Four models were selected: A. Hołda, E. Mączyńska, J. Gajdka and D. Stos, and the Poznań-based. On their basis it is possible to certify that the company did not belong to the bankruptcy endangered entities. Despite the fact that, specific factors (quick ratio, current ratio, return on equity, return on assets, return on sales, capital multiplier, total asset turnover) indicated that the company’s financial condition should be monitored due to a descending tendencies. |
| Cytowanie | Karmowska G., Małecka A. (2009) Ocena kondycji finansowej przedsiębiorstwa PGE.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 109-120 |
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| Pełny tekst | EIOGZ_2009_n76_s109.pdf |
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| 749. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Juszczyk S., Nagórka A. Fundusze parasolowe i lokaty bankowe jako miejsce gotówki przedsiębiorstwa
| Autor | Sławomir Juszczyk, Artur Nagórka |
| Tytuł | Fundusze parasolowe i lokaty bankowe jako miejsce gotówki przedsiębiorstwa |
| Title | The umbrella funds and bank locations as the place for cash of companies |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | Financial liquidity is one of the most important factors for the company growth and everyday operations. Since the mid of XX century there have been some attempts to find a right level of cash to be held by a company. Similar research was involved in deciding what to do when there is a surplus of cash that is going to be kept by the company for future purposes. The bank location could be good solution, but investment fund as the place for placing cash for a period of time is probably better. The rules of investment funds in Poland prevent an investor from any risk of fraud. Simultaneously there are some investment risks according to the profile of the given fund. From this point of view majority of investment funds are not suitable to serve as the place of investment for companies. The good solution is a money market fund due to the fact that only very low risk, or almost no risk, papers are in the portfolio of such funds. Obviously never very high yields are anticipated but still they are higher than deposits and far more flexible. The money market fund is particularly suitable for an investment when money can be shifted to a more aggressive fund at the steady growth market conditions. The mechanism of conversion between the funds allows it but in normal circumstances the profits are taxed straight after the operation. In order to avoid it the companies that run legal investment funds in Poland (TFI) introduced so called “umbrella funds” where the money market fund is one of the subfunds and money could be easily moved to another fund without immediate taxation. Therefore the money market fund within the umbrella fund could be the good place to keep company cash surplus. |
| Cytowanie | Juszczyk S., Nagórka A. (2009) Fundusze parasolowe i lokaty bankowe jako miejsce gotówki przedsiębiorstwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 19-30 |
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| Pełny tekst | EIOGZ_2009_n77_s19.pdf |
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| 750. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Ancyparowicz G. Bezpośrednie inwestycje zagraniczne w Polsce po akcesji do Unii Europejskiej
| Autor | Grażyna Ancyparowicz |
| Tytuł | Bezpośrednie inwestycje zagraniczne w Polsce po akcesji do Unii Europejskiej |
| Title | The direct foreign investment in Poland after accession into EU |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The accession of Poland to EU coincided with the growth phase of Polish economic cycle. However economies of western European countries had come into the phase of economic slowdown and western investors had been looking for the new areas of economic expansion, also among the new EU member countries. But the inflow of money into Poland in the form of Greenfi eld investments was lower than the amount of reinvesting profits and credits of companies, which gained foreign strategic investor before the accession. There have been used new efficient technologies – imported from Western Countries, which improved the competitiveness and modernity of goods produced in Poland. This process has been continued after the accession. The function of foreign capital in stimulation of Polish economy should not be assessed unambiguously, because the correlation ratio between the PKB growth and the inflow of Foreign Direct Investments is low. After accession the growth ratio was high as a result of activity of investors tightly connected with Polish market, which reinvested their profits for modernisation and extension of production. Synthetic indicator of the growth of wealth of Polish society was the increase of nominal GDP per capita – two and a half times – between 2000 and 2007. Although according to the purchasing power parity the GDP per capita has grown this time only about 50% (from 10,6 thou USD to 15,9 thou USD). |
| Cytowanie | Ancyparowicz G. (2009) Bezpośrednie inwestycje zagraniczne w Polsce po akcesji do Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 89-103 |
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| Pełny tekst | EIOGZ_2009_n77_s89.pdf |
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| 751. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Hałaburda D. Analiza płynności finansowej jednostek samorządu terytorialnego
| Autor | Dorota Hałaburda |
| Tytuł | Analiza płynności finansowej jednostek samorządu terytorialnego |
| Title | The liquidity fi nancial analysis of local governments |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | A financial analysis of local government is different than corporate. A budget is a instrument of financial management in local governments. Financial analysis of budgets should be considered one of more important instruments aimed at identification and estimation of a number of financial processes and phenomena occurring in local self-government units. The local government’s revenues achieved from taxes and the method of budget was the cash basis accounting. The analysis of financial indicator used in corporate like level of liquidity, may be used by local governments but it requires modification. |
| Cytowanie | Hałaburda D. (2009) Analiza płynności finansowej jednostek samorządu terytorialnego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 151-161 |
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| Pełny tekst | EIOGZ_2009_n77_s151.pdf |
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| 752. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Wasilewski M., Zabolotnyy S. Sytuacja finansowa przedsiębiorstw o odmiennych strategiach zarządzania kapitałem obrotowym
| Autor | Mirosław Wasilewski, Serhiy Zabolotnyy |
| Tytuł | Sytuacja finansowa przedsiębiorstw o odmiennych strategiach zarządzania kapitałem obrotowym |
| Title | Financial situation of the enterprises of different working capital strategies |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | In the article the relations between opposite approaches to working capital management and chosen financial ratios are defined on the example of stock companies from food processing industry. In the enterprise Kofola S.A. using an aggressive working capital strategy a low level of liquidity, short cycles of current assets’ conversion and negative cycles of cash conversion appeared. Profitability of business and the value of EVA were low in this company. In the enterprise Wilbo S.A. using conservative strategies, high level of liquidity ratios, longer cycles of current assets’ conversion and cash conversion. Conservative strategy of Wilbo S.A. was characterized by negative rates of profitability and negative rate of return for owners built on EVA. Opposite approaches to working capital management do not ensure required rates of return from invested capital for shareholders. That is why the synchronization of partial strategies of the enterprise is very important. |
| Cytowanie | Wasilewski M., Zabolotnyy S. (2009) Sytuacja finansowa przedsiębiorstw o odmiennych strategiach zarządzania kapitałem obrotowym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 5-20 |
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| Pełny tekst | EIOGZ_2009_n78_s5.pdf |
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| 753. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Stola E. Płeć a skłonność do korzystania z kredytów bankowych
| Autor | Emilia Stola |
| Tytuł | Płeć a skłonność do korzystania z kredytów bankowych |
| Title | Sex vs. prospenity for rise bank’s credits |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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 |
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| 754. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Wague M. Międzynarodowe kryzysy gospodarcze i ich konsekwencje
| Autor | Mamadou Wague |
| Tytuł | Międzynarodowe kryzysy gospodarcze i ich konsekwencje |
| Title | International economic crises and their consequences |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | To rapid economic deterioration in the world economy affected the majority of developing countries by the crisis. It is felt globally by inhibiting investment, limiting access to credit, bankruptcy publishing companies, the increase in unemployment, the destruction of part of the banking sector, the slowdown of international exchange, reducing revenue to the budgets of rich countries, which may lead to a slowdown in the pace of development assistance to developing countries. The concept of economic crisis, it also serves to draw attention to the following fact: the economy depends to a large extent on the possibility of predicting phenomena, which depends to a large extent on the beliefs of people about the state of the economy, and their future. In contrast, the prospect of troubled times or negative expectations may lead to an economic crisis or the speed of its results. According to the researchers the crisis may be different from the previous financial crises for a number of reasons, namely: in the current global economy and lower inflation is better controlled and is an important factor in easing the crisis |
| Cytowanie | Wague M. (2009) Międzynarodowe kryzysy gospodarcze i ich konsekwencje.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 81-94 |
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| Pełny tekst | EIOGZ_2009_n78_s81.pdf |
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| 755. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Paliszkiewicz J. Próby wyceny kapitału intelektualnego – identyfikacja podstawowych problemów
| Autor | Joanna Paliszkiewicz |
| Tytuł | Próby wyceny kapitału intelektualnego – identyfikacja podstawowych problemów |
| Title | Attempts of the evaluation of the intellectual capital– identifi cation of essential problems |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | Contemporary enterprises increasingly appreciate the role of intangible assets in achieving competitive advantage. More and more enterprises are basing activity on intangible assets and especially on the knowledge and the information. The importance of these assets finding expression in the market valuation of enterprises, which frequently – on world stock exchanges – exceeds book value. In the article the methods of intellectual capital estimation were described, and the problems connected with it were identified. |
| Cytowanie | Paliszkiewicz J. (2009) Próby wyceny kapitału intelektualnego – identyfikacja podstawowych problemów.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 117-125 |
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| Pełny tekst | EIOGZ_2009_n78_s117.pdf |
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| 756. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Mądra M. Opodatkowanie indywidualnych gospodarstw rolnych a ich siła ekonomiczna
| 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 |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| 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 |
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| 757. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Forfa M. Przepływy pieniężne w zarządzaniu finansami przedsiębiorstw
| 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 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2009_n78_s248.pdf |
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| 758. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Stańko A. Przedsiębiorczość jako czynnik rozwoju obszarów wiejskich
| Autor | Aneta Stańko |
| Tytuł | Przedsiębiorczość jako czynnik rozwoju obszarów wiejskich |
| Title | Entrepreneurship as a factor of development of rural areas |
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| Abstract | The problem of balanced development is closely connected to the process of multi-functional development of rural areas. Lowering role of agricultural activity as source of maintenance rural population requires implementing of non-agricultural economic activities into rural areas. The goal of the paper was to identify most important factors that have influence on the development of entrepreneurship what leads to improvement of life status in rural areas. Social and economic transformation of Polish rural areas is still in progress. Low level of technical and social infrastructure, the characteristic feature of Polis countryside does not attract investors. Therefore the entrepreneurship level can develop proper only if supported by local and state authorities. |
| Cytowanie | Stańko A. (2009) Przedsiębiorczość jako czynnik rozwoju obszarów wiejskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 79: 99-109 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2009_n79_s99.pdf |
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| 759. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Bryła P. Uwarunkowania zróżnicowania dochodów rolniczych w Unii Europejskiej
| 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 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2009_n80_s5.pdf |
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| 760. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Kwiatkowska E. Wybrane uwarunkowania demograficzne korzystania z usług gastronomicznych (na przykładzie aglomeracji warszawskiej)
| Autor | Edyta Kwiatkowska |
| Tytuł | Wybrane uwarunkowania demograficzne korzystania z usług gastronomicznych (na przykładzie aglomeracji warszawskiej) |
| Title | Demographic determinants of dining out (on the example of the Warsovian agglomeration) |
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| Abstract | In the last few years, a dynamic development of the service sector has been observed in Poland. An increase in the importance of services is a result of a civilisation development, and it is getting more and more meaningful due to an increasing number of employees and the value of provided services. The main aim of this study was to analyze the preferences of consumers from big cities (on the example of Warsaw) on choosing the place and the frequency of dining in restaurants. I have tried to find the relations between the chosen demographic indicators (age, sex, place of stay) and dining habits. It was noticed that dining in restaurants, for almost all taking part in the survey, is rather occasional than common. However, for some of the respondents, it is an everyday (or almost everyday) way of dining. It was also noticed that dining out is common for young people at the ages between 25 and 29. |
| Cytowanie | Kwiatkowska E. (2009) Wybrane uwarunkowania demograficzne korzystania z usług gastronomicznych (na przykładzie aglomeracji warszawskiej).Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 80: 61-68 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2009_n80_s61.pdf |
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