| 581. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2006 |
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Nabiałczyk M., Wasilewski M. Metoda konsolidacji a standing finansowy grupy kapitałowej
| Autor | Mariola Nabiałczyk, Mirosław Wasilewski |
| Tytuł | Metoda konsolidacji a standing finansowy grupy kapitałowej |
| Title | Method of Consolidation and Financial Standing of Capital Group |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | In the paper relationship between method of consolidation of the Żywiec Group balance and its financial assessment in the scope of ratios of profitability, liquidity and efficiency was presented. Connections of mutual claims and liabilities in capital group were various as regards sums of settlement as well as terms of maturity. There were significant differences of value of property statement between consolidated breweries, where there were small differences of structure. Breweries differ as regards strategy of financing an activity. The complete method of consolidation doesn’t change financial assessment of the Żywiec Group, where there were significant changes as regards capital structure. Proportional method of consolidation cause similar links of property and capital relationships to complete method of consolidation. Used method of consolidation has insignificant impact on the level of profitability ratios of capital and assets. The liquidity of Żywiec Group, regardless the method of consolidation, was unchanged. The use of proportional method of consolidation caused improvement of efficiency ratios |
| Cytowanie | Nabiałczyk M., Wasilewski M. (2006) Metoda konsolidacji a standing finansowy grupy kapitałowej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 58: 25-39 |
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| Pełny tekst | EIOGZ_2006_n58_s25.pdf |
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| 582. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2006 |
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Ziętara W. Dzierżawa jako czynnik przemian w strukturze gospodarstw
| Autor | Wojciech Ziętara |
| Tytuł | Dzierżawa jako czynnik przemian w strukturze gospodarstw |
| Title | Leasing as a Factor of Changes in Farm Structure |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The characteristic feature of the recent times is the high rate of change in an economical environment of agricultural enterprises. That significant process is mainly expressed by high rate of wages growth in non-agricultural sectors and increase of agricultural input prices, while there is observed the simultaneous stagnation, even decrease of agricultural produce prices. That facts influence therefore decrease of unit profitability of agricultural production and farm income diminishment. The main and even the only way for the farmers adjustment to the new reality is an increase of economical labor efficiency, which they can achieve through growth of farm size due to leasing of agricultural land. Hence the leasing practices have recently become the main way of farm size development |
| Cytowanie | Ziętara W. (2006) Dzierżawa jako czynnik przemian w strukturze gospodarstw.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 58: 75-88 |
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| Pełny tekst | EIOGZ_2006_n58_s75.pdf |
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| 583. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2006 |
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Borowska A. Rozwój rolnictwa ekologicznego w Polsce przed wstąpieniem i po wstąpieniu do Unii Europejskiej
| Autor | Agnieszka Borowska |
| Tytuł | Rozwój rolnictwa ekologicznego w Polsce przed wstąpieniem i po wstąpieniu do Unii Europejskiej |
| Title | Ecological Farming Development in Poland Before and After Joining the European Union |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The article presents economical conditions of ecological farming development in Poland. It shows both positive and negative changes consequential to ecological production. The article highlights strengths weaknesses as well as opportunities and threats resultant from ecological farming in Poland in next few years. The article includes characteristics of polish ecological farms with taking into consideration a territorial division of the country. It describes dynamic changes of number of farms as well as level and territorial structure on which they are based. Information about size of plant production and animal production in ecological farms is provided |
| Cytowanie | Borowska A. (2006) Rozwój rolnictwa ekologicznego w Polsce przed wstąpieniem i po wstąpieniu do Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 61: 55-74 |
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| Pełny tekst | EIOGZ_2006_n61_s55.pdf |
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| 584. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2006 |
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Wasilewska E. Tendencje zmian w strukturze aktywności ekonomicznej ludności wiejskiej
| Autor | Ewa Wasilewska |
| Tytuł | Tendencje zmian w strukturze aktywności ekonomicznej ludności wiejskiej |
| Title | Tendencies of changes in the structure of the economic activity of rural population |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | In the paper the analysis of changes in the structure of an economic activity of rural population, with division into agricultural rural population and rural people without land was presented. Changes in the age structure and education structure of rural population as one of factors differentiating economic activity were also analyzed. Increasing tendency in the share of village people without land and in the share of economically inactive population was observed. Landless population dominated in the structure of old aged people while in the group of agricultural rural population youngest people dominated. An increase of better educated people in the structure of rural population was stated. However the worst educated people dominate, particularly within agricultural population. Differences in professional activity between agricultural and landless rural people should be considered in creating agricultural politics towards rural areas, with differentiation applied instruments and direction of administrating financial support |
| Cytowanie | Wasilewska E. (2006) Tendencje zmian w strukturze aktywności ekonomicznej ludności wiejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 61: 131-150 |
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| Pełny tekst | EIOGZ_2006_n61_s131.pdf |
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| 585. |
Scientific Journal Warsaw University of Life Sciences SGGW - Problems of World Agriculture, 2006 |
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Kretskaya V. Processes of concentration and cooperation in the dairy subcomplex
| Autor | Volha Kretskaya |
| Tytuł | Processes of concentration and cooperation in the dairy subcomplex |
| Title | Processes of concentration and cooperation in the dairy subcomplex |
| Słowa kluczowe | |
| Key words | milk production, economic efficiency, Byelorussia |
| Abstrakt | |
| Abstract | The future of dairy branch belongs to major concerns producing milk, in which high parameters of milk yields are achieved and wider opportunities for modernization of production exist. Indisputable advantage of scale enjoyed by large production units over the small-sized ones is an objective law which has world recognition. Besides when reforming the branch it is necessary to create a range of large corporate enterprises which will be based on modern market relations and various forms of management. Various cooperation-integration structures are being created in the republic today. They unite several enterprises within the limits of one area, and the interregional and republican specialized complexes both. |
| Cytowanie | Kretskaya V. (2006) .Scientific Journal Warsaw University of Life Sciences SGGW - Problems of World Agriculture, t. 14, z. : 61-65 |
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| Pełny tekst | PRS_2006_T14_n_s61.pdf |
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| 586. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2006 |
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Domagalska-Grędys M. Ocena polskich sadów jabłoniowych z uwzględnieniem odmian w początkowym okresie członkostwa w UE
| Autor | Marta Domagalska-Grędys |
| Tytuł | Ocena polskich sadów jabłoniowych z uwzględnieniem odmian w początkowym okresie członkostwa w UE |
| Title | Evaluation of the Polish apple orchards with regard to the planted varieties in the early period of membership in the European Union |
| Słowa kluczowe | |
| Key words | apple growing, Polish orchards, exports |
| Abstrakt | |
| Abstract | Poland is the largest producer of apples in Europe. Statistical analysis of data concerning harvests, yields, age and varieties of apple trees shows the Polish leader position. Visible changes in the new apple orchards are responding to the preferences of modern consumers. Russia and the European Union are main recipients of Polish apples. Though consumer apples are dominating in the structure of sales, also industrial apples and apple concentrate will be supplementing Polish exports abroad in the near future. |
| Cytowanie | Domagalska-Grędys M. (2006) Ocena polskich sadów jabłoniowych z uwzględnieniem odmian w początkowym okresie członkostwa w UE.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 16-25 |
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| Pełny tekst | PRS_2006_T15_n_s16.pdf |
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| 587. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2006 |
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Marcysiak A. Wpływ struktury agrarnej na zróżnicowanie wyników produkcyjno-ekonomicznych gospodarstw rolnych
| Autor | Adam Marcysiak |
| Tytuł | Wpływ struktury agrarnej na zróżnicowanie wyników produkcyjno-ekonomicznych gospodarstw rolnych |
| Title | Influence of the agrarian structure on the differentiation of productive and economic results in agricultural farms |
| Słowa kluczowe | struktura agrarna, gospodarstwa rolne, Polska, UE |
| Key words | |
| Abstrakt | Tempo przemian agrarnych w rolnictwie polskim jest powolne. W latach 1996-2004 liczba gospodarstw zmniejszyła się o 9,3%. W strukturze agrarnej nadal dominują gospodarstwa małe do 5 ha. Ich udział wynosi 72,7%. W krajach UE gospodarstwa do 5 ha stanowią 57,6%. Średni obszar badanego gospodarstwa wynosił 7,8ha. Obszar okazał się istotnym czynnikiem różnicującym wartość produkcji końcowej i towarowej. W przypadku dochodu rolniczego skala zróżnicowania pomiędzy grupami obszarowymi była jeszcze większa. |
| Abstract | The pace of agrarian changes in Polish agriculture is slow. In years 1996-2004 the number of farms decreased by 9.3 %. Small farms up to 5 hectares are still dominant in the agrarian structure. Their share in the total number of farms amounts to 72.7 %. Farms up to 5 hectares have in the EU countries a share of 57.6%. The average acreage of farms investigated in this study was equal to 7.8 hectares. The area turned out to be a crucial factor, which differentiates the worth of final and commercialised production. With respect to agricultural income, the scale of differentiation between the area size groups was bigger |
| Cytowanie | Marcysiak A. (2006) Wpływ struktury agrarnej na zróżnicowanie wyników produkcyjno-ekonomicznych gospodarstw rolnych.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 69-76 |
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| Pełny tekst | PRS_2006_T15_n_s69.pdf |
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| 588. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2006 |
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Czyżewski A., Kułyk P. System wsparcia rolnictwa w Unii Europejskiej i krajach o zróżnicowanym poziomie rozwoju gospodarczego
| Autor | Andrzej Czyżewski, Piotr Kułyk |
| Tytuł | System wsparcia rolnictwa w Unii Europejskiej i krajach o zróżnicowanym poziomie rozwoju gospodarczego |
| Title | Support systems for agiculture in EU and other countries with differentiated levels of economic development |
| Słowa kluczowe | rolnictwo, interwencjonizm rolny |
| Key words | agriculture, state interventionism |
| Abstrakt | Analiza zmian w polityce rolnej wysoko- i średniorozwiniętych krajów wskazuje na wzrost sumy retransferów od podatników do producentów rolnych i spadek retransferów od konsumentów. Modele polityki różnią się między krajami. |
| Abstract | Transition of agricultural policy in the high and medium developed countries is presented. In the first part, the flows of transfers and their importance for the support regime as well as indicators presenting the structure of transfers are described. In the second part, attention is paid to the situation in agricultural markets and agricultural policy in selected high and medium developed countries. An increase of the role of transfers from taxpayers to producers and a decline of transfers form consumers to producers is observed. Differences among countries are noted. The development of agriculture is determined by the internal market and especially by economic growth. We can distinguish some regional models of agricultural policy. |
| Cytowanie | Czyżewski A., Kułyk P. (2006) System wsparcia rolnictwa w Unii Europejskiej i krajach o zróżnicowanym poziomie rozwoju gospodarczego.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 133-142 |
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| Pełny tekst | PRS_2006_T15_n_s133.pdf |
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| 589. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2006 |
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Dłubakowska-Puzio E., Pietraszek B. Analiza SWOT obszarów wiejskich Polski jako państwa członkowskiego Unii Europejskiej
| Autor | Ewa Dłubakowska-Puzio, Beata Pietraszek |
| Tytuł | Analiza SWOT obszarów wiejskich Polski jako państwa członkowskiego Unii Europejskiej |
| Title | SWOT analysis of Polish rural areas in the light of Polish membership in the European Union |
| Słowa kluczowe | |
| Key words | SWOT analysis, Polish agriculture, European Union |
| Abstrakt | |
| Abstract | The presented prognosis indicates possible directions and conditions of changes that will take place in the Polish countryside within the next few years. It should be underlined that this period will encompass both positive and negative processes. During this period 2.5 billion Euros (not including money for the Common Agricultural Policy) will be devoted to the development of rural areas. Together with domestic funds, it makes a total sum of 3 billion Euros of available financial resources. Having topped these funds up with investors’ own contributions, it will be possible to deal with total financial support of 4.5 - 4.9 billion Euros per annum. This will allow us to change the image of rural areas considerably, especially the level of technical infrastructure and the quality of productive potential of agriculture, as well as agribusiness. Therefore, the countryside and farms will have many more investment opportunities at their disposal. It is predicted that these funds should first of all be devoted to creating new work opportunities in rural areas and subsequently to improve competitiveness of farms due to their progressive concentration and technical modernisation. These processes are strongly related to each other and, therefore, one should not suppose considerable regional farm concentration without providing workplaces for farmers, especially the least skilled. On the other hand, one should mention processes that will make carrying out the intentions difficult. One of them is undoubtedly further limitation of agricultural expenses, especially after year 2013 (Common Agricultural Policy included). The reform of Common Agricultural Policy that took place in 2003 assumed stabilisation of expenses on agriculture as well as their gradual reinvesting in I and II Common Agricultural Policy levels. Further changes that might take place in the subsequent period of planning (2014-2020) are not yet known, which significantly limits the possibilities of outlining aims and priorities for Poland. It should be assumed that further limitations of funds for agriculture and rural areas in general are yet to come. The above mentioned is supported by the following three reasons: - More and more popular criticism of the Common Agricultural Policy as it is shaped right now, - Funds for Common Agricultural Policy after new members with big agricultural population (Bulgaria, Romania, Croatia, Turkey) would need to be increased, - Negotiations related to liberalisation of world markets within WTO. |
| Cytowanie | Dłubakowska-Puzio E., Pietraszek B. (2006) Analiza SWOT obszarów wiejskich Polski jako państwa członkowskiego Unii Europejskiej .Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 178-187 |
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| Pełny tekst | PRS_2006_T15_n_s178.pdf |
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| 590. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2006 |
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Zawojska A. Przepływy finansowe środków unijnych na rozwój rolnictwa i obszarów wiejskich w Polsce
| Autor | Aldona Zawojska |
| Tytuł | Przepływy finansowe środków unijnych na rozwój rolnictwa i obszarów wiejskich w Polsce |
| Title | Financial flows of the EU funds on agricultural and rural development in Poland |
| Słowa kluczowe | rolnictwo, obszary wiejskie, przepływy finansowe, Unia Europejska |
| Key words | ariculture, rural areas, financial flows, European Union |
| Abstrakt | W dwóch pierwszych latach przynależności do Unii Europejskiej Polska była netto beneficjentem przepływów z budżetu Unii w wysokości 2,69 mld euro. Oznacza to przepływ netto na głowę mieszkańca równy 70 euro. Suma przepływów ze strony Unii od momentu włączenia wyniosła 7,2 mld euro, z czego 27% było przeznaczone na finansowanie Wspólnej Polityki Rolnej. Komisja Europejska zaakceptowała rozliczenia polskich agencji płatniczych za lata 2004 i 2005 z wydatków na rzecz wsparcia rolnictwa finansowanych przez Sekcję Gwarancji EAGGF i za rok 2005 z wydatków na rzecz rozwoju obszarów wiejskich. |
| Abstract | In the first two years of membership Poland was a net beneficiary of flows from the EU budget. This translated into numbers means that Poland got from the EU 2.69 billion euro more than it paid. On a per capita basis, this means a net EU payment of 70 euro per person. EU-Poland accumulative financial flows since the first day of accession have reached a total of 7.2 billion euro of which 27% was spent on financing of the CAP. To ensure that Poland can absorb the EU funds effectively and manage them properly, a well-functioning administrative structure must be put in place. One of the key players in this structure is the Ministry of Agriculture and Rural Development which is responsible for programming and management of the funds allocated to agriculture and rural areas via two paying agencies: AMA and ARMA. The accounts of the paying agencies of Poland concerning expenditure financed by the EAGGF, Guarantee Section, with respect to the 2004 and 2005 financial years as well as expenditure on rural development with respect to 2005 were cleared by the European Commission |
| Cytowanie | Zawojska A. (2006) Przepływy finansowe środków unijnych na rozwój rolnictwa i obszarów wiejskich w Polsce.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 221-229 |
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| Pełny tekst | PRS_2006_T15_n_s221.pdf |
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| 591. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2006 |
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Dziemianowicz R. Specyfika konstrukcji podatku dochodowego obciążającego gospodarstwa rolne w Unii Europejskiej
| Autor | Ryta Dziemianowicz |
| Tytuł | Specyfika konstrukcji podatku dochodowego obciążającego gospodarstwa rolne w Unii Europejskiej |
| Title | The characteristics of the income tax imposed on farms in the European Union |
| Słowa kluczowe | |
| Key words | income tax, agriculture in EU |
| Abstrakt | |
| Abstract | The Polish tax system for agriculture requires significant reforms, especially in the sphere of income tax. It is crucial to choose an appropriate structure of this tax which should be adjusted both to the needs of agriculture and the economy in general. On the whole, while looking for new solutions, those which already exist may also be useful, because being acquainted with them enables us to use appropriate structures for constructing new taxation system for agriculture and to eliminate previously made mistakes. The article presents special solutions used for the income tax imposed on farms in the EU, which, on the one hand lead to a decrease of fiscal burdens of agriculture, while on the other hand are a hidden form of its support. It also shows solutions used in Germany, France and Italy, as well as in Great Britain and Ireland, which according to the author, represent various types of agriculture and different tax rules. Therefore, they may constitute a relatively good representation of the so-called 15 regular EU states. The focus of the analysis is the personal income tax, which due to its structure relating to the area of taxation and the predominance of family farms, is one of the most important taxes on agriculture in the EU. |
| Cytowanie | Dziemianowicz R. (2006) Specyfika konstrukcji podatku dochodowego obciążającego gospodarstwa rolne w Unii Europejskiej.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 235-245 |
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| Pełny tekst | PRS_2006_T15_n_s235.pdf |
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| 592. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2006 |
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Gajowiak D. Produkty regionalne szansą poprawy konkurencyjności polski w Unii Europejskiej
| Autor | Dominik Gajowiak |
| Tytuł | Produkty regionalne szansą poprawy konkurencyjności polski w Unii Europejskiej |
| Title | Regional products as a chance for Polish competitiveness improvement in the European Union |
| Słowa kluczowe | |
| Key words | regional products, competitiveness, Protected Designation of Origin (PDO), Protected Geographical Indications (PGI), Traditional Speciality Guaranteed (TSG), regional brands, European Union Common Market |
| Abstrakt | |
| Abstract | This article presents an assessment of the potential for introducing Polish regional products in the European Union’s Common Market. The main advantages of Polish regional product entry to this market are the low costs of labour, big land resources, favourable age structure of population, traditional methods of agricultural production, natural rural landscape, big biodiversity, cultural and historical wealth. The main obstacles are the Polish law system and the lack of experience among Polish producers. The author thinks that Poland may become an acknowledged producer of cheeses, meat and meat preserves, fruits and vegetables, grains and their preserves as well as beverages. |
| Cytowanie | Gajowiak D. (2006) Produkty regionalne szansą poprawy konkurencyjności polski w Unii Europejskiej.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 246-253 |
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| Pełny tekst | PRS_2006_T15_n_s246.pdf |
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| 593. |
Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2006 |
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Borowska A. Zmiany w wydatkach gospodarstw domowych dziesięciu nowych członków Uniic Europejskiej
| Autor | Agnieszka Borowska |
| Tytuł | Zmiany w wydatkach gospodarstw domowych dziesięciu nowych członków Uniic Europejskiej |
| Title | Changes in household expenditures in the new EU member states |
| Słowa kluczowe | gospodarstwa domowe, wydatki, kraje Unii Europejskiej |
| Key words | households, expenditures, European Union countries |
| Abstrakt | Artykuł przedstawia przemiany w poziomie i strukturze wydatków gospodarstw domowych w Polsce jak i w pozostałych nowoprzyjętych krajach Unii Europejskiej w porównaniu do 15 „starych” członków UE w latach 1993-2004. W opracowaniu podjęto próbę wskazania kierunków zmian, jakie zachodzą w budżetach i wydatkach gospodarstw domowych, tak na produkty żywnościowe jak i nieżywnościowe. |
| Abstract | This study evaluated the changes in household spending in Poland compared with other European Union countries in the period 1993-2004. The article presents the changes in the level and structure of expenditures by household and by country |
| Cytowanie | Borowska A. (2006) Zmiany w wydatkach gospodarstw domowych dziesięciu nowych członków Uniic Europejskiej.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 399-407 |
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| Pełny tekst | PRS_2006_T15_n_s399.pdf |
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| 594. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2005 |
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Pizło W. Strategia, struktura oraz działania marketingowe firmy Hoop S.A.
| Autor | Wojciech Pizło |
| Tytuł | Strategia, struktura oraz działania marketingowe firmy Hoop S.A. |
| Title | Strategy, Structure and Marketing· Actions of the Firm Hoop S.A. |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The paper presents the use of the Internet in marketing actions of the enterprise Hoop S.A. In the paper organization structure of company in 2004, development of Internet marketing and action in integrated Internet marketing was showed. The relationship between classical marketing and Internet marketing and using Internet marketing in the future are also analyzed. |
| Cytowanie | Pizło W. (2005) Strategia, struktura oraz działania marketingowe firmy Hoop S.A..Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 149-160 |
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| Pełny tekst | EIOGZ_2005_n55_s149.pdf |
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| 595. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2005 |
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Wasilewski M. Problematyka zapasów według prawa bilansowego i międzynarodowych standardów rachunkowości
| Autor | Mirosław Wasilewski |
| Tytuł | Problematyka zapasów według prawa bilansowego i międzynarodowych standardów rachunkowości |
| Title | The issue of reserves according to the balance law and International Accounting Standard |
| Słowa kluczowe | |
| Key words | |
| Abstrakt | |
| Abstract | The paper presents accountant solutions concerning reserves according to the accountancy law and IAS-2 "Reserves" and IAS-41 "Agriculture". In accordance with the accountancy law accountants have to identify borne cost connected with run activity according to its usefulness, profitability and presenting information in the financial account. Solutions concerning recording and reserves valuation are strictly defined in the accountancy law, what is to a large extent coherent with solutions in IAS-2 "Reserves". Introducing IAS-41 "Agriculture" enabled to specify better solutions concerning reserves in agricultural farms. In that scope in agricultural enterprises far-reaching simplifications are applied. Reserves influence the assessment of the structure of firm's property, as well as the financial liquidity. The scope of recording of economic events connected with reserves could be limited and simplified by introducing reserves managing according to the conception "just in time". |
| Cytowanie | Wasilewski M. (2005) Problematyka zapasów według prawa bilansowego i międzynarodowych standardów rachunkowości.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 79-93 |
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| Pełny tekst | EIOGZ_2005_n55_s79.pdf |
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| 596. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2005 |
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Selwesiuk P., Snarski S. Analiza skuteczności aplikowania o środki finansowe z programu SAPARD w latach 2002-2004
| Autor | Piotr Selwesiuk, Sławomir Snarski |
| Tytuł | Analiza skuteczności aplikowania o środki finansowe z programu SAPARD w latach 2002-2004 |
| Title | The Analysis of Effectiveness of Applying for Financial Resources from SAPARD Program in the Years 2002-2004 |
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| Abstract | The SAPARD program (Support for Accession Measures for Agriculture and Rural Development) was created in order to conform applicant states to acquis communautaire in the field of agriculture and rural area development. The support of the Community with the confines of SAPARD program was realized by long-term programs prepared in accordance with guidelines and rules of operational programs used with the confines of structural politics. It' s presumed that experience achieved by SAPARD's beneficent would pay dividends in case of EU structural funds using. The authors compared the usage of program SAPARD in the years 2002-2004 in some regions of the country (paying attention to Podlaskie province because of its delay in the infrastructure development and agricultural character). The research shows that the effectiveness of applying for financial resources from SAPARD program (measured by the share of positively considered applications in total amount of turned applications) was about 76.8%. Analyzing the effectiveness of applying in individual actions, it's been stated that local governments are characterized by the highest effectiveness of applying for financial resources from SAPARD program. The average effectiveness in this action on the country scale was 89.65%, when in Podlaskie province it was 96. 7%, what was the best result on the country scale. |
| Cytowanie | Selwesiuk P., Snarski S. (2005) Analiza skuteczności aplikowania o środki finansowe z programu SAPARD w latach 2002-2004.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 67-78 |
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| Pełny tekst | EIOGZ_2005_n55_s67.pdf |
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| 597. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2005 |
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Zawojska A. Rola Agencji Nieruchomości Rolnych w przemianach struktury agrarnej w Polsce
| Autor | Aldona Zawojska |
| Tytuł | Rola Agencji Nieruchomości Rolnych w przemianach struktury agrarnej w Polsce |
| Title | Role of the Agricultural Property Agency in Agrarian Structure Changes in Poland |
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| Abstract | The restructuring and privatisation in Poland's state sector of agriculture was (in 1991) entrusted to the Agricultural Property Agency of the State Treasury (hereafter Agricultural Property Agency). The agency was expected to play an important role in the state agricultural policy as far as structural and ownership transformation of the Polish agriculture is concerned. Almost 80% of land in the Treasury Agricultural Property Stock was taken over from former state-owned farms, asymmetrically concentrated in northern and western provinces. The purpose of liquidation of state farms was intended to strengthen the model of family farms chosen by the Government, mainly through privatisation of state land. In fact, till present the agency has sold merely one third of the land in its stock. The lease remains the dominant form applied in management of land, comprising approximately 2 million ha in permanent use among individual farmers and companies. This paper empirically explores the impacts of AP A on agrarian structure in Poland. The study results show statistically significant strong correlation between regionally distributed property in the form of land sale/land lease and the average area of individual farms. |
| Cytowanie | Zawojska A. (2005) Rola Agencji Nieruchomości Rolnych w przemianach struktury agrarnej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 19-30 |
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| Pełny tekst | EIOGZ_2005_n55_s19.pdf |
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| 598. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2004 |
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Wasilewski M. Wyniki i organizacja produkcji w gospodarstwach rolniczych o różnych formach organizacyjno-prawnych
| Autor | Mirosław Wasilewski |
| Tytuł | Wyniki i organizacja produkcji w gospodarstwach rolniczych o różnych formach organizacyjno-prawnych |
| Title | The Outputs and the Production Organization in Different Organizational and Property Forms of Agricultural Farms |
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| Abstract | In the paper the comparative analysis of !he organization and the productivity per unit of the plant and animal production in different organizational and property forms of agricultural farms is presented. The share of agricultural land in total area was similar in all of the farms' groups, the area of agricultural land in private farms increased insignificantly while in another farms it decreased. Those farms were characterized by the lowest area. Companies were characterized by the lowest level of labour force reserves while in private farms those reserves were the highest. In all of the farms' groups cereals dominated in the structure of sown, the most in private farms, and the least in companies owned to A WRSP. The differences between farms as regards fertilizing with mineral fertilizers were not large, and the highest crops of cereals occurred in A WRSP companies. The highest number of livestock occurred in private farms and the lowest in A WRSP companies. In the structure of the herd of animals swine predominated in private farms and in the rest of farms' groups cattle predominated. Private farms were characterized by the highest effectiveness of reserves of resources to the production usage while companies incurred losses. |
| Cytowanie | Wasilewski M. (2004) Wyniki i organizacja produkcji w gospodarstwach rolniczych o różnych formach organizacyjno-prawnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 53: 127-142 |
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| Pełny tekst | EIOGZ_2004_n53_s127.pdf |
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| 599. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2004 |
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Kacperska E., Kraciuk J. Procesy koncentracji w polskim sektorze bankowym
| Autor | Elżbieta Kacperska, Jakub Kraciuk |
| Tytuł | Procesy koncentracji w polskim sektorze bankowym |
| Title | Concentration Processes in Polish Banking Sector |
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| Abstract | The financial sector presents the strongest tendency towards capital concentration, what is the effect of its deregulation, liberalization and strong competitiveness. Fusions and foreign investors, who are taking banks over, are accomplishing this concentration. From the beginning of 1993 until the first quarter of 2004, the number of active commercial banks decreased from 87 to 59 and 27 fusions and assumptions were noticed. At the beginning of 2004 foreign investors controlled 46 commercial banks out of 59 operating in Poland. The value of their investments exceeded 7 .2 billions PLN and they owned 76.3% of equity and supplementary funds and 67.4% of assets. Owing to these investments, the banking sector development has started and the investors subsidised existing banks, improved infrastructure and made many innovations. The large foreign banks, which were set up as a result of concentration, made banking system more effective and facilitated development of national economy. On the other hand, the superior contribution of large foreign banks obstructs national financial policy and makes the financial sector sensitive to prosperity fluctuations and a crisis of the world banking system. |
| Cytowanie | Kacperska E., Kraciuk J. (2004) Procesy koncentracji w polskim sektorze bankowym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 54: 69-87 |
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| Pełny tekst | EIOGZ_2004_n54_s69.pdf |
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| 600. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2004 |
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Ciechomski W. Polskie ogrodnictwo w obliczu międzynarodowej konkurencji
| Autor | Wojciech Ciechomski |
| Tytuł | Polskie ogrodnictwo w obliczu międzynarodowej konkurencji |
| Title | Polish Horticulture in the Face of the International Competitiveness |
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| Abstract | The competitiveness of horticulture sector in Poland is decreasing due to the low productivity of factors to the production resulting :from the little and dispersed scale of production as well as :from the low level of vertical and horizontal integration of the majority of vegetable and orchard farms. Dispersed structure of the sector - reflected main1y in farms of small and medium area - impacts on the incapability to compete with food processing plants and retail net on the equal principles. There is the lack of visible and effective forms of cooperation, coordination, information and communication between different entities functioning in the production sector, food processing industry and market. It all bring about, that long-term ability to gaining profits and maintaining current position, active and effective rivalry on domestic and international markets is to a high degree threatened. |
| Cytowanie | Ciechomski W. (2004) Polskie ogrodnictwo w obliczu międzynarodowej konkurencji.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 54: 35-42 |
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| Pełny tekst | EIOGZ_2004_n54_s35.pdf |
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