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1

DIVESTMENTS IN AGRICULTURAL FARMS - ESSENCE, DEFINITIONS, DIVISION (Dywestycje w gospodarstwach rolnych - istota, definicje, podzial)

100%
Wojewodzic T.
Wieś i Rolnictwo
|
2010
|
issue 2(147)
96-108
EN
Processes leading to reductions in the agricultural production of farms or to the abandonment of such production are becoming more and more frequently observable. Simultaneously, the process of relocation of resources is under way, which leads to the transfer of a considerable part of these resources to non-agricultural sectors of the economy. Such phenomena are being described in scientific literature as an economic collapse and bankruptcy of agricultural farms, which is unjustified in many cases. Decisions to limit production and reduce the engagement of the resources of farmers' families in agricultural production can be seen as elements of the restructuring of specific economic entities that agricultural farms are. One of the strategic options of such restructuring can be divestments. In the presented paper efforts were launched to adapt the term 'divestments' for the purposes of agricultural economics, which is indispensable to facilitate the analysis and description of processes occurring in agricultural farms. The considerations included in the paper do not cover all aspects of the problem. It is necessary to examine the scale, the course, the structure and the effectiveness of divestments in agriculture for these issues have not been described so far in any publications.
2

ASSESSMENT OF THE ROLE OF THE INSTRUMENT OF STRUCTURAL BENEFITS IN 2002-2007 (Ocena funkcjonowania instrumentu rent strukturalnych w latach 2002-2007)

100%
Dudek M.
Wieś i Rolnictwo
|
2010
|
issue 2(147)
123-141
EN
The paper contains an analysis of the evolution of the instrument of structural benefits in Poland, presents an assessment of the instrument's role in 2002-2007 and identifies factors that exert an influence on the farmers' interest in structural benefits. The analysis is based on the results of surveys conducted with the help of questionnaires by the Institute of Agricultural Economics and Food Economy - the State Research Institute (IERiGZ-PIB), which covered a sample of 3,705 family farms, and on the data collected by the Agency for the Restructuring and Modernisation of Agriculture (ARiMR) and by the Farmers' Social Insurance Fund (KRUS). For the purpose of evaluation of the role played by structural benefits the author has also examined relevant legal acts and national plans for the development of rural areas. Unlike the amount of financial means earmarked for structural benefits and unlike the so-called criteria of access for beneficiaries the principal goals of this agricultural policy instrument have not changed since the moment of its introduction. Following Poland's accession to the European Union the number of beneficiaries has grown considerably owing to the liberalization of legal regulations and increased budget. The analysis has revealed regional differences in the use of structural benefits by farmers.
3
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Opodatkowanie sprzedaży nieruchomości rolnych podatkiem dochodowym od osób fizycznych

100%
Bieluk J.
Studia Iuridica Agraria
|
2010
|
vol. 8
81-92
EN
Under the act on personal income tax, any income gained due to the sale of a whole or part of immovable property being a part of an agricultural farm is free from income tax. However, this rule does not concern the income from the sale of the land, which, having been sold, lost its agricultural character. The article is devoted to the analysis of prerequisites deciding about tax exemption, which is based mainly on administrative courts decisions and explanations of fiscal bodies. Both the loss of the agricultural character of the property as well as the fact that this loss occurs in connection with a sale, arouse serious doubts. Income tax exemptions on the agricultural land turnover is to be evaluated positively, yet the prerequisites of these exemptions should be more precise.
4
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Zróżnicowanie aktywności rolników w pozyskiwaniu środków unijnych w ramach działania „różnicowanie w kierunku działalności nierolniczej” w województwie wielkopolskim

100%
Wojcieszak M.
Zagadnienia Doradztwa Rolniczego
|
2014
|
issue 1(75)
36-51
EN
The main instrument support structural transformation, economic and social conditions in agriculture and processing of agricultural products in the programming period, financed from EU funds is “Rural Development Programme 2007–2013“ (RDP 2007–2013). This program includes activities designed to support up or develop non-agricultural activities in rural areas. One of them is the effect of 311 – “Diversification into non-agricultural activities“. As part of this program in Wielkopolska, five calls for proposals. There were differences in the activity of producers in the system of districts participating in the action 311. Most active in obtaining EU funds in Wielkopolska were farmers from the districts of Kalisz and Poznań (from 499 to 386 applications). The maximum aid in the form of disbursement of the funds received from the county district beneficiaries: Kalisz, Poznań, Gostyń, Krotoszyn, Konin, Ostrów, Środa, Ostrzeszów, Gniezno and Wolsztyn. Average value (zł) support granted for 1 Greater farm under Measure 311 RDP 2007–2013 amounted to 5 439 zł.
5

PROMOTION OF AGROTOURIST PRODUCTS OF FARMS LOCATED IN THE SIEDLCE REGION (Promocja produktów agroturystycznych gospodarstw rolnych regionu siedleckiego)

88%
Ciepiela G. A., Jankowski K., Sosnowski J.
Wieś i Rolnictwo
|
2009
|
issue 3(144)
123-134
EN
AAgrotourist services have been winning an ever greater popularity on the tourist market. Hence, it is obvious that farmers engaging in agrotourism should apply suitable marketing methods to stimulate the demand for the services that they offer. This is the reason why an analysis has been conducted of the forms of promotion and advertising applied by agrotourist farms located in the Siedlce region. To realize the research assumptions a profile of persons running agrotourist farms has been prepared and conditions offered by such farms to visitors have been described. Additionally, the values of coefficients showing the degree of utilization of overnight accommodation and the share of individual farms in the agrotourist market have been presented. The results of the conducted research indicate that agrotourism is becoming for farmers an important alternative source of income. The lack of knowledge about effective and, also, inexpensive forms of promotion of the offered services may lead to a decline in the popularity of agrotourism. At present, most farms do not see the need to apply other forms of promotion than the membership of an agrotourist association and advertisements presented in the Internet. The financial means that the persons covered by research earmark for advertisements ought to be increased by expenditures on promotion emphasizing the specific character of the offered product.
6

Bydlo w Karpatach Polskich – zroznicowanie przestrzenne i dynamika zmian

88%
Czekaj M., Wojewodzic T.
Wieś i Rolnictwo
|
2011
|
issue 4(153)
179-191
EN
The paper deals with the problems of concentration and suspension of cattle breeding activity on farms located in the Carpathian region of Poland. The main purpose of the conducted investigations was to delimit the areas of the Carpathian region in accordance with changes in the scale of cattle production recorded in the period between 2004 and 2009. Basing on the data from the Agency for Restructuring and Modernization of Agriculture (ARiMR) an analysis of changes in the number of cattle and cattle herds kept in individual communes was conducted. Prospects for cattle breeding on farms located in the Carpathian region were also discussed in the light of changes in CAP. The results of the conducted research show that in all communes of the region a decline occurred in the number of cattle herds and, consequently, in the number of cattle during the analyzed period. The decline was particularly steep in the mountainous and foothill areas of the Podkarpackie province. In 2004-2009 the number of cattle diminished by 15.6% and the number of herds by 26,6%. These figures can be interpreted as an expression of the process of economic-organizational concentration (growth in the number of animals forming a herd mainly). Unfortunately, the process of the concentration of production is slower than the process of withdrawal of farms from cattle breeding, which may have negative consequences for the landscape of the Carpathian Mountains.
7
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Wsparcie decyzji rozwojowych zasobami pozabilansowymi przedsiebiorstw rolniczych

75%
Kozera M., Parzonka M.
Journal of Agribusiness and Rural Development
|
2011
|
issue 3(21)
35-45
EN
In this paper support of economical decisions by analysis of untraditional, off balance sheet resources was considered. The resources were divided between human, organizational and market capitals. All these elements were defined as intellectual capital. The results of the research were linked with basic indicators of economical situation of the discussed economic subjects. It was stated that they were essential supplement of knowledge about objects and they also had an important impact on character of development decision in these objects. A complementary connection between traditional and untraditional resources was also stated.
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