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Badanie pogłowia zwierząt gospodarskich według wymogów Eurostatu

100%
Mateńko K., Krawiecka L.
Wiadomości Statystyczne. The Polish Statistician
|
2002
|
issue nr 9
16-21
XX
W artykule dokonano charakterystyki badań pogłowia zwierząt gospodarskich w Polsce. Omówiono regulacje unijne, dotyczące badań statystycznych trzody chlewnej, bydła oraz owiec i kóz.
2
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Biological assets: impact of measurement on financial position and performance of SMEs

88%
Bohušová H., Svoboda P.
Forum Scientiae Oeconomia
|
2018
|
issue Volume 6 (2018) Issue No. 1: Competitiveness of the modern organization: human, ethical and innovative aspects
19-32
EN
The paper focuses on the possible ways of biological assets measurement in financial reporting of SMEs. According to IFRS for SMEs, the entity uses the fair value model for biological assets with readily determinable fair values, and the cost model for all other biological assets. The nature of all kinds of biological assets differs significantly, especially that of bearer plants and living animals. The authors evaluated the application of the above-mentioned methods to the representatives of both kinds of biological assets (an apple orchard and dairy cows). According to the study the way of biological assets measurement affects the financial position and performance of SMEs in volved in the agricultural sector. The cost model is a more suitable way of measurement for bearer plants reporting, while the fair value measurement is more suitable for living animals in respect to fundamental principles of financial reporting.
3
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Ways to Enrichment in Argentina, 1880–1900

75%
Švepeš V.
Prague Papers on the History of International Relations
|
2016
|
issue 2
71-81
EN
In the late 19th century, Argentina, a country with great economic potential, finally solved most of the political problems that had hampered its development and started to fully exploit its capabilities. Stabilization of the country, along with the willingness of European merchants and banks to invest, was the main reason for the rapid development in the production of raw materials. Grain, meat and land became the main sources of prosperity during the 1880s as well as the prerequisite for a carefree government policy. Although Argentina’s disdain during the Baring crisis backfired, its development and prosperity at the turn of the century increased once again. This paper researches the consequences of the development of the Argentine export policy at the turn of the 19th and 20th centuries, its essential characteristics and the most important events that took place during the defined period that affected Argentine exports.
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