44 research outputs found
Needle variability of Pinus mugo Turra in the West Tatra Mts.
Two year-old needles were collected from 57 individuals from the Tatra Mts. between Grze艣 and Wo艂owiec summits. The needles were analysed in respect to 16 morphological and anatomical traits. Data obtained were subject of multivariate statistical analyses. The most stable traits appear to be needle thickness/width ratio, needle thickness and width, and width of epidermal cells. The most variable traits include the distance between vascular bundles and Marcet's coefficient. Intrapopulational variation is low
Bankruptcy of enterprises in Poland
W artykule okre艣lono zmiany w zakresie liczby i struktury bankructw przedsi臋biorstw w Polsce. Dokonano
podzia艂u bankructw podmiot贸w wed艂ug nast臋puj膮cych kryteri贸w: forma prawna, wojew贸dztwo, bran偶a. Dokonuj膮c analizy
otrzymanych wynik贸w mo偶na stwierdzi膰, i偶 najwi臋ksza liczba upad艂ych przedsi臋biorstw funkcjonowa艂a w formie prawnej
sp贸艂ki z ograniczon膮 odpowiedzialno艣ci膮. W 2010 r. sp贸艂ki z o.o. stanowi艂y prawie 70% wszystkich bankructw. Warto
zwr贸ci膰 uwag臋, i偶 w analizowanym okresie najwi臋ksza liczba upad艂o艣ci mia艂a miejsce w przemy艣le, handlu i transporcie.This article presents changes in number and structure of bankruptcies of enterprises in Poland. The analysis
results were presented according to the following criteria: enterprise legal form, division by provinces and branches.
It is worth pointing out, that the greatest number of bankruptcies in the period analysed constituted limited liability
companies (in 2010 it accounted for almost 70% of all bankruptcies). Considering branches, the greatest number of
bankruptcies of enterprises took place in the industry, trade and transport
The bankruptcy of agribusinesses and farms located in peripheral areas
Celem artyku艂u by艂o okre艣lenie przyczyn bankructwa wybranych przedsi臋biorstw agrobiznesu oraz gospodarstw
rolniczych zlokalizowanych na obszarach peryferyjnych. Przeanalizowano czynniki, kt贸re mog膮 wp艂ywa膰
na zagro偶enie upad艂o艣ci膮 przedsi臋biorstw bran偶y browarniczej. Zarz膮dzaj膮cy browarami wskazywali, i偶 zbyt wysoki
poziom podatku akcyzowego mo偶e spowodowa膰 obni偶enie wp艂yw贸w bud偶etowych, jak r贸wnie偶 efektywno艣ci
produkcji i sprzeda偶y w badanych przedsi臋biorstwach. Na podstawie przegl膮du literatury mo偶na stwierdzi膰, i偶 na
decyzj臋 rolnika o wygaszeniu dzia艂alno艣ci wp艂yw maj膮 g艂贸wnie nast臋puj膮ce czynniki: nieop艂acalno艣膰 produkcji, brak
nast臋pc贸w, brak 艣rodk贸w finansowych oraz jego zaawansowany wiek.This paper examines reasons for agribusinesses enterprises and farm bankruptcy in peripheral areas. In addition,
the discussion includes factors accelerating bankruptcies of breweries. The summary of opinions of bankrupt company
managers opinions suggests that excessive fiscal burden (e.g., excise tax) are a tremendous factor limiting breweries
development. On the one hand, excessive fiscal impact could decreasing tax revenues, on the other hand, it can lead
to production and sales effectiveness reduction, and, therefore, creates a bankruptcy threat. The literature review
shows that decision to quit farming is dependent on the low production profitability, lack of successors or financial
resources and farmer鈥檚 age
Variability of needle characters of Pinus mugo Turra populations in the Karkonosze Mountains in Poland
The basic aim of the work was to widen the knowledge about variation of Pinus mugo in the Karkonosze (Giant) Mountains and verification of provenance of several, probably planted populations on that basis. Seven populations were sampled, four on hardly accessible precipices of glacial cirques as natural, and three on the topical, mostly plane or only slightly in clined parts of the mountains as potentially alien ones. The variation of the needles was biometrically analyzed in respect of 23 morphological and anatomical characters. Measurement data were subject of multivariate statistical analyses. Results call attention on rather continuous variability of P. mugo in the Karkonosze Mts. The differences among samples were found as relatively low and no direct connections have been detected between variation and provenance from precipices versus plane sites
Insolvency of enterprise in accounting and taxes aspects
G艂贸wnym celem artyku艂u by艂o przedstawienie przegl膮du uregulowa艅 prawnych dotycz膮cych postawienia przedsi臋biorstwa w stan upad艂o艣ci. Om贸wiono obowi膮zki przedstawicieli przedsi臋biorstwa dotycz膮ce aspekt贸w prowadzonej rachunkowo艣ci oraz podatkowych, ze szczeg贸lnym uwzgl臋dnieniem podatku VAT. Zaprezentowano rol臋 bieg艂ego rewidenta w ocenie kontynuacji dzia艂ania jednostki oraz syndyka w zakresie prowadzonej rachunkowo艣ci przedsi臋biorstwa postawionego w stan likwidacji.An legal overview in scope of enterprice insolvency was the main purpose of this article. The Author discussed the representatives of the company duties in accounting and taxes area, taking into consideration value added tax. The roles of chartered accountant in continuing economic activity valuation as well as liquidator of insolvent company were presented
Reasons of bankruptcy of agribusiness enterprises
Celem artyku艂u by艂o okre艣lenie przyczyn bankructw przedsi臋biorstw agrobiznesu. Na podstawie literatury przedmiotu dokonano klasyfikacji przyczyn upad艂o艣ci przedsi臋biorstw ze wzgl臋du na nast臋puj膮ce kryteria: charakter (finansowe, niefinansowe) oraz mikro- (endogeniczne) i makroekonomiczne (egzogeniczne). Przedstawiono liczb臋 upad艂ych przedsi臋biorstw agrobiznesu na tle upad艂o艣ci przedsi臋biorstw w Polsce. Wskazano r贸wnie偶 cechy agrobiznesu przyspieszaj膮ce i przeciwdzia艂aj膮ce bankructwom przedsi臋biorstw. Podkre艣li膰 nale偶y, i偶 dost臋pne s膮 statystki dotycz膮ce upad艂o艣ci przedsi臋biorstw agrobiznesu, brak jest natomiast danych i niewiele prowadzonych jest bada艅 naukowych na temat bankructw indywidualnych gospodarstw rolnych.This article presents classification of reasons of bankruptcy of enterprises. The purpose of the paper was indication of reasons of bankruptcy of agribusiness enterprises. Moreover, it points out the agribusiness characteristics of trigger and counteract bankruptcy of enterprises
Morphological characteristic of Pinus sylvestris L. in the Southernmost, isolated locality in the Sierra de Baza (S Spain) as expressed in the needle characters
Two year-old needles of Pinus sylvestris were collected from 32 individuals in the Sierra de Baza (Spain). The needles were analysed in respect to 15 morphological and anatomical characters. Data obtained were subject of multivariate statistical analyses. The most stable characters appear to be needle thickness/ width ratio, thickness and width of epidermal cells. The most variable characters include the distance between vascular bundles and Marcet's coefficient. Intrapopulational variation is low
Variation of cone characters in Pinus mugo (Pinaceae) populations in the Giant Mountains (Karkonosze, Sudetes)
The subalpine communities of Pinus mugo were destructed and replaced by pasture lands on plateau
parts and moderately inclined slopes of the mountains during between the 15th andthe 18th centuries. The
species were able to survive that pressure probably on the abrupt slopes of the glacial cirques. The pasturing
stoppedin the 19th century, andthe mountain pine startedto reforest its previous habitats since that time. It
was also plantedin several places andsome of contemporary populations can origin from the seeds of the
Giant Mountains. In the latter case the populations on the plateau shall reveal differences in the cone characters
from autochtonous ones from the glacial cirques. This study was structured on this hypothesis. The characteristics
of seven Pinus mugo populations in the Giant Mts. were comparedon the basis of 15 morphological
characters of cones. Each population was represented by at least 30 individuals, and for every individual 10
cones were examined. Four of the sampled populations, treated as local, occurred on the steep slopes of the
glacial cirques andthe other three on the mountain plateaus, usedas pastures in the 17th to 18th centuries, potentially
originatedfrom another region. Results show rather small differences among the comparedpopula -
tions, independently of origin. The separation of the plateau from the steep slope ones is rather inconspicuous,
if any. This suggests the local origin of plateau populations, even when planted
Wybrane metody oceny ryzyka bankructwa na podstawie przedsi臋biorstw bran偶y mi臋snej
Thanks to the tools and methods used nowadays in the financial sector, management of an enterprise
in not only aware of the financial performance but is also able to assess the risks by which the company is
threatened and thus prepare for necessary changes. The paper main purpose was to describe and apply the
commonly used tools of the bankruptcy risk assessing. The methods were applied on four companies of the
polish meat sector. Two of them went bankrupt in 2012 and other two are still operating. The paper indicates
both advantages and limitations of the methods used.G艂贸wnym celem bada艅 by艂o przedstawienie i opis metod stosowanych do analizy ryzyka finansowego, zar贸wno
na rynku polskim, jak i og贸lno艣wiatowym. Analiza zosta艂a przeprowadzona na przyk艂adzie czterech polskich firm
z sektora mi臋snego, z kt贸rych dwie og艂osi艂y upad艂o艣膰 w 2012 r. (Polski Przemys艂 Mi臋sny i Drobiarski MAT S.A.,
PMB S.A.), a pozosta艂e dwie nadal funkcjonuj膮 (Indykpol S.A., Zak艂ady Mi臋sne Herman S.A.). Analiza i ocena
ryzyka opiera艂y si臋 na danych zawartych w sprawozdaniach finansowych z lat 2006-2010 dost臋pnych w bazie Info
Veriti, dostawcy informacji gospodarczej w Polsce. Oszacowano poziom ryzyka upad艂o艣ci towarzysz膮cy ka偶dej
z firm w badanym okresie. Okre艣lenie ryzyka bankructwa przeprowadzono z wykorzystaniem modeli analizy
dyskryminacyjnej opracowanych dla rynku polskiego, tj. modeli M膮czy艅skiej i Zawadzkiego, a tak偶e modelu Ho艂dy
opracowanego dla firm produkcyjnych. Ukazano zalety i ograniczenia zastosowanych metod
Zmienno艣膰 igie艂 Pinus uncinata Ramond ex DC
Two-year needles were collected from 42 trees from 5 localities in Spanish Pyrenees. The needles
were analysed in respect to 15 morphological and anatomical traits. Data obtained were subject of multivariate
statistical analyses. The most stable traits appear to be width of epidermis cells, width and thickness
of the needles and ratio of the last two characters. Number of the resin canals and the vascular bundles distance
were the most variable characters. The differences among the 42 investigated trees are not evident, considerably
small and not significant statistically.Praca zawiera szczeg贸艂ow膮 analiz臋 zmienno艣ci
igie艂 P. uncinata. Materia艂 pochodzi艂 z 5 r贸偶nych naturalnych
stanowisk z 42 drzew z hiszpa艅skich Pirenej贸w.
W badaniach uwzgl臋dniono 15 cech morfologicznych
i anatomicznych a uzyskane wyniki z
pomiar贸w poddano szczeg贸艂owej analizie statystycznej.
Ustalono, 偶e zmienno艣膰 mi臋dzy drzewami w
badanej populacji P. uncinata jest stosunkowo niewielka
i nie istotna statystycznie. Najbardziej stabilnymi
cechami okaza艂y si臋 iloraz grubo艣ci i szeroko艣ci
ig艂y (cecha14), szeroko艣膰 kom贸rek epidermy
(cecha11), szeroko艣膰 i grubo艣膰 ig艂y (cechy 7 i 8) a
tak偶e grubo艣膰 kom贸rek epidermy (cecha 10) i liczba
szparek po obydwu stronach ig艂y (cechy 4 i 5).
Wsp贸艂czynniki zmienno艣ci dlawspomnia nych cech
nie przekraczaj膮 9%. Najwi臋ksze r贸偶nice, jednak
statystycznie nie istotne, obserwowano w liczbie
kana艂贸w 偶ywicznych (cecha 6) i w odleg艂o艣ciach
mi臋dzy wi膮zkami (cecha 9) oraz we wsp贸艂czynniku
Marceta (cecha12)