https://js.wne.sggw.pl/index.php/esare <p>Informacje o czasopiśmie (EN)</p> en-US joanna_stefanczyk@sggw.pl (Sekretarz Redakcji) joanna_stefanczyk@sggw.pl (Pomoc Techniczna) Mon, 13 Jun 2022 10:04:32 +0000 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 https://js.wne.sggw.pl/index.php/esare/article/view/5161 This study aimed to investigate the perception of high-quality food products by young consumers, their recognition of logos assigned to registered products, and their experience in purchasing this type of product. The study involved desk research, computer-assisted web interviews (CAWI), and observation. The results of the survey conducted on a sample of 329 students of Warsaw University of Life Sciences (SGGW) showed that the respondents’ recognition of high-quality food products was low. More than half of the respondents declared that they do not pay attention to labels when shopping for food, while those who buy certified food products indicated the following reasons: curiosity, promotion, or loyalty to a specific product. Almost one in four respondents declared that they do not buy imitations of original products covered by the registration. Agata Balińska, Wioletta Olejniczak Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5161 Mon, 30 May 2022 00:00:00 +0000 https://js.wne.sggw.pl/index.php/esare/article/view/5162 Every taxpayer is obliged to pay tax on their profits, but if taxpayers feel that the government is opaque and ineffective with their taxes, their willingness to pay taxes is reduced. At the same time, the higher the tax rate for tax subjects, the lower their interest in paying taxes. The optimal tax burden should be a burden that encourages people to work and stimulate businesses to create value. Each state seeks to maximize tax revenues as part of its tax policy, while at the same time ensuring that the tax system does not interfere with the economy or negatively affect the business environment. The state strives to maintain the most optimal state tax system and to support the market economy and competitiveness. Therefore, the state must have a tax administration that can collect taxes efficiently, and consequently, the tax system in the state should be such that the redistribution of collected taxes will be as efficient and fair as possible. The main goal of the article is to examine the dependence of tax policy on the agricultural business economy and find an effective variant of enterprise income taxation, which should have a positive impact on the business activity and competitiveness of companies in the selected sector of the economy and such taxation still would be beneficial for the state. The article will also set out some hypotheses based on the gained theoretical knowledge, as well as on the set research question. Peter Bielik, Stefaniia Belinska, Ondrej Beňuš, Miriam Buliková Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5162 Mon, 30 May 2022 00:00:00 +0000 https://js.wne.sggw.pl/index.php/esare/article/view/5163 Controlling as an in-house management system is not only focused on profit management and cost control,in a selected region of the Slovak Republic. Liquidity is the ability of a company to transform assets into money and pay its liabilities on time. Effective financial management is one of the basic tasks of financial control. The main source of information for this control is the financial statement of companies. Based on the data from the financial statements of agricultural enterprises operating in the Nitra Region, we quantified and evaluated the development of current, quick, and cash ratio liquidity, as well as credit less and corrected liquidity for the period 2015–2019. The Nitra Region is one of the regions where agricultural activity has favourable conditions for its development. We analysed a total of 149 farms. From the point of view of the legal form, agricultural cooperatives show more favourable results of ʽclassic’ and credit fewer liquidities in all years. On the contrary, from the point of view of the calculation of corrected liquidities, which take into account the binding of selected items of assets and liabilities, trading companies achieve better results than agricultural cooperatives. Ľudmila Dobošová, Zuzana Bajusová, Ľubomír Gurčík, Jana Ladvenicová Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5163 Mon, 30 May 2022 00:00:00 +0000 https://js.wne.sggw.pl/index.php/esare/article/view/5164 Recently, the topic of dual food quality has been intensively discussed in the media, as well as becoming an issue for European Union institutions. In the presented work, we answer the question of whether the topic of dual food quality is just as interesting for consumers as it is for the media and politicians. In March 2018, a questionnaire survey was conducted on the quality and availability of local foods. A total of 1 984 respondents answered, with 1 224 of them taking the opportunity to answer a general open question regarding the quality and choice of food. Almost 22% of respondents expressed satisfaction with the quality of local foods. Moreover, about 32% expressed a desire for a wider selection of goods with no complaint about quality. The wording of the answers expresses remarkably high confidence in local foods. Only 36 respondents mentioned foods of foreign origin. Opinions on foreign food were either positive, neutral, or negative. Consumer comments have shown that they do not perceive differences in food quality as an issue of interest. Furthermore, it is not possible to unequivocally say whether foreign products are perceived as of higher or lower quality. We recommend repeating a similar survey while the idea of dual quality is not instilled in the respondent during the survey. A similar survey can be conducted in other European countries as wel Vladimír Fuga, Elena Horska Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5164 Mon, 30 May 2022 00:00:00 +0000 https://js.wne.sggw.pl/index.php/esare/article/view/5165 With the increasing focus being placed on climate problems, the role of social entrepreneurship in the protection of nature and the environment becomes increasingly important in the world. The activities specified in the Sustainable Development Strategy of Latvia about the preservation of natural capital are performed by several social enterprises. The research aims to identify the role of social enterprises in performing the activities specified in the Sustainable Development Strategy of Latvia. The research has found that the Latvia 2030 strategy emphasizes the importance of fostering entrepreneurship about the preservation of natural capital as well as promoting sustainable lifestyle activities. The mentioned activities are relevant to social enterprises that are engaged in preserving and protecting the environment, as social entrepreneurs not only contribute to green entrepreneurship but also make significant investments in education and informing the public, as well as in the development of innovative entrepreneurship Linda Groma, Lasma Licite-Kurbe Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5165 Mon, 30 May 2022 00:00:00 +0000 https://js.wne.sggw.pl/index.php/esare/article/view/5166 Consumers are becoming more conscious of the necessity of consuming nutritious food and opting for healthier, more functional food. We consider healthy food with functional benefits to be innovative food. The purpose of the research reported in the paper is to determine the variations in consumer perceptions of rational eating in the Slovak Republic. Even though 48.77% of respondents in the Slovak Republic eat everything and are not interested in rational eating, 43.50% follow it. The study aims to divide customers into groups (way of eating) and identify differences in rational eating perceptions based on gender, the location where they live, level of education, economic status, and net income Elena Horska, Vladimír Fuga, Iveta Košovská, Kristína Mušinská, Ľudmila Nagyová Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5166 Mon, 30 May 2022 00:00:00 +0000 https://js.wne.sggw.pl/index.php/esare/article/view/5167 Paper devoted estimation of the efficiency of agricultural land in the Russian Federation. Land is the main production factor in agriculture, hence it is important to know the effective usage of land. Land efficiency could be evaluated in different ways. In this paper, it was suggested to use as factors – feed units received from 1 ha arable land, amount of growing production in fair price in 1 ha, gross and net profit per 1 ha. Also, methodology suggested calculating potential yield and the potential cost of arable land, using a score of soil quality. The paper aims to suggest a methodology of economic efficiency. Case study base on agricultural company Kolos, Russia. Stanislava Kontsevaya, Rolan Albornoz, Svetlana Kontsevaya, Luboš Smutka Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5167 Mon, 30 May 2022 00:00:00 +0000 https://js.wne.sggw.pl/index.php/esare/article/view/5168 The justification for the selection of the topic and undertaking the research were information gaps in the field of the behaviour of young consumers in the area of activities related to the environment. The study used a deliberate selection of the sample due to the direction and year of education, as well as the stratified selec_x0002_tion – the population structure and the divisions into layers according to specific characteristics were known. The technique of auditorium survey was used. The analysed students are characterised by a high level of environmental awareness and a sense of responsibility for them as informed and pragmatic consumers. They engage in pro-ecological behaviour and, as committed and ecological consumers, create the desired patterns of consumer behaviour. The analysed students have a sense of responsibility for the surrounding environ_x0002_ment, and the belief in individual influence is reflected in pro-ecological behaviour. Karol Sołek, Bogusław Ślusarczyk Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5168 Mon, 30 May 2022 00:00:00 +0000 https://js.wne.sggw.pl/index.php/esare/article/view/5169 Defining the state of competitiveness for a particular agricultural sector is of great importance. By retaining a competitive market position sustainable economic development of the specific agricultural production is supported. Continuation of its multiple economic functions like providing raw materials for the processing industry, securing rural employment, and utilization of scarce agricultural resources is the focus of competi_x0002_tiveness goals. In the economic theory, there is no unified definition for competitiveness, while there are a va_x0002_riety of approaches to measure it, which is reflected in different applied theoretical frameworks. The research aims to compare the competitiveness of the Bulgarian dairy sector versus the EU, the USA, and New Zealand dairy sectors on the world market for the period after the accession of Bulgaria in the EU. Therefore, a con_x0002_ceptual framework has been chosen developed by Canada’s Task Force for Competitiveness. The framework is based on the ability to gain and sustainably maintain market share. For the chosen period the results show a trend of decline in the competitiveness of the Bulgarian dairy sector and improvement in the competitive_x0002_ness of the EU dairy sector. For the EU comparison, indexes of competitiveness have been calculated for the USA and New Zealand. The USA’s index slightly decreased at the end of the explored period reflecting the increased competition on the world markets while New Zealand’s high index values reveal its position as a leading dairy products exporter. Vassil Stoychev, Bozhidar Ivanov Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5169 Mon, 30 May 2022 00:00:00 +0000 https://js.wne.sggw.pl/index.php/esare/article/view/5170 The consumption of beer can be considered a cultural element of many European countries. Therefore, it rep_x0002_resents a great contribution to Central European economies mainly in terms of employment, value-added or taxes and duties. Since beer has a plentiful history and permanent popularity, the most powerful global multi_x0002_nationals gradually took over the global market over the last few decades. Therefore, globalization highly af_x0002_fected the structure of the brewing industry that caused the homogenization of products. The aforementioned and also other factors have led to the increase in the establishment of local craft breweries which produce the beloved beverage characterised by traditional recipe and uniqueness. Hence, in this article, we are focus_x0002_ing on the selected macroeconomic indicators like employment or excise duties generated by breweries in Poland, Slovakia, Hungary, and the Czech Republic. Since there is no separate economic data available on industrial and craft beer yet, we focused on the economic impacts of the brewing industry in general, during the period 2010–2019. In the first part of the results, we provide the rate of excise duty on beer as opposed to other alcoholic beverages and in the second part, we focus on direct employment in the industry. The last part focuses on the relation between these two variables by using regression analysis. Xénia Szarková, Radovan Savov Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5170 Mon, 30 May 2022 00:00:00 +0000 https://js.wne.sggw.pl/index.php/esare/article/view/5171 The main aim of the study is to analyse and compare the quality of life of the inhabitants of eastern and western Poland. This is accomplished by investigating whether the division of Poland into ʽPoland A’ and ʽPoland B’, which has been the norm for years, is valid. The spatial scope applies to all voivodeships. The criterion for the division of eastern and western Poland was adopted based on the historical division along the Vistula river. The characteristics used in the analysis described: education, access to medical care, health, safety, housing, the labour market, culture, and material resources. The period examined in the study covers the years 2005–2015. The study used Ward’s and taxonomic methods, in particular the Hellwig’s method. Anna Tatarczak, Anna Makuch Copyright (c) SGGW https://js.wne.sggw.pl/index.php/esare/article/view/5171 Mon, 30 May 2022 00:00:00 +0000