Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  Middle Pomerania
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
EN
The paper contains critical comments on the article by Agnieszka Czekaj-Zastawny, Jacek Kabaciński and Thomas Terberger entitled “The origins of the Funnel Beaker culture in the context of cultural changes in Northern Europe in the fifth millennium BC ”, which appeared in Przegląd Archeologiczny (Archaeological Review), volume 61. The paper stresses the incompatibility between the content and the declaration in the title, as well as ignoring the current archaeological knowledge. At the level of source studies and interpretation, the work contains errors and inaccuracies of theses as regards the results of research conducted at the site in Dąbki in Middle Pomerania. Hypotheses about the continuity of the settlement at this site, the evolution of Mesolithic pottery towards funnel beakers and the postulated chronology of events were brought up for special discussion. With reference to that, logical incorrectness of the assumed processes of the origins and spread of the Funnel Beaker culture has been suggested.
EN
The aim of the research presented in this article is to assess the risks associated with granting trade credit at a group of agricultural enterprises on the example of businesses located in Middle Pomerania. This assessment of the risk involved in extending credit to business partners in the agricultural sector was conducted in stages. The first task was to describe the sample of farms, with particular emphasis placed on the effects of their financial decisions. This was followed by a presentation of the activity of agricultural holdings in respect of the granting of trade credit, whose main aims were to evaluate the tendency to postpone the maturity dates of customer payments and to assess the characteristics of price discount policies. Counterparties’ credit risk was measured as the proportion of total sales revenue lost by agricultural businesses due to non-repayment of trade credit.
PL
Celem badań zaprezentowanych w artykule jest ocena ryzyka związanego z udzielaniem kredytu handlowego w grupie przedsiębiorstw rolniczych na przykładzie podmiotów zlokalizowanych w regionie Pomorza Środkowego. Badanie dotyczące oceny ryzyka kredytowania kontrahentów w sektorze rolnym przebiegało wieloetapowo. W pierwszej kolejności dokonano charakterystyki badanej próby przedsiębiorstw, ze szczególnym uwzględnieniem skutków podejmowanych przez nie decyzji finansowych. W dalszej części przedstawiono cechy stosowanej polityki kredytu handlowego. Skoncentrowano się na ocenie skłonności do odraczania terminów płatności odbiorcom oraz charakterystyce stosowanych opustów cenowych. Pomiar ryzyka kredytowania kontrahentów oparto na wskaźniku udziału utraconych przychodów ze sprzedaży z tytułu braku spłaty zobowiązań w przedsiębiorstwie rolniczym w wyniku udzielonego odbiorcy kredytu handlowego w stosunku do wartości przychodów ogółem ze sprzedaży.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.