BazEkon - Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie

BazEkon home page

Meny główne

Autor
Bratka Valda (Latvian State Institute of Agrarian Economics, Riga), Prauliņš Artūrs (Latvian State Institute of Agrarian Economics, Riga)
Tytuł
Diversity of Farm Indebtedness in Latvia and Poland: A Comparative Study
Źródło
Zeszyty Naukowe SGGW w Warszawie. Problemy Rolnictwa Światowego, 2009, t. 6(21), s. 10-25, tab., bibliogr. 26 poz.
Scientific Journal Warsaw University of Life Sciences SGGW - Problems of Word Agriculture
Słowa kluczowe
Gospodarstwa rolne, Zadłużenie, Analiza porównawcza
Arable farm, Indebtedness, Comparative analysis
Uwagi
streszcz., summ.
Kraj/Region
Polska, Białoruś
Poland, Belarus
Abstrakt
The use of borrowed capital in Latvian agricultural holdings of different economic size and type of farming is analyzed, as well as a comparative analysis with Polish agricultural holdings is performed, defining essential specificities of financing activities with equity or loan in each state. The liabilities burden in Latvian field crop and dairy farms is calculated and discussed in detail. For the assessment ratio of the statistical significance of differences between Latvian and Polish agricultural holdings the debt-to-equity and total liabilities per ESU, per 1 ha UAA and 1 LU, a statistical testing is carried out and main conclusions about an impact of the type of farming, the economic size and the chronological factor are formulated. (original abstract)
Pełny tekst
Pokaż
Bibliografia
Pokaż
  1. Aladjev V., Haritonov V. [2004]: General Theory of Statistics. Fultus Corporation, Palo Alto.
  2. Arhipova I., Bāliņa S. [2006]: Statistika ekonomikā un biznesā. Datorzinību centrs, Rīga, (in Latvian).
  3. Bednarskis L., Paupa V. Vaikulis J. [1992]: Finanšu pārskatu analīze. Latvijas Universitāte, Rīga, (in Latvian).
  4. Bocharov V. V. [2005]: Kompleksnij finansovij analiz. Piter, Saint Petersburg, (in Russian).
  5. Bórawski P. [2008]: Analiza wskaźników płynności i zadłużenia indywidualnych gospodarstw rolnych. Problemy Rolnictwa Światowego, No 4 (XIX), ss. 75-82, (in Polish).
  6. Drury C. [1994]: Management and cost accounting. Chapman & Hall, London.
  7. Erohin S. M. [2007]: Upravlenie vosproizvodstvom resursov selskohozajstvennih predprijatij v uslovijah dostupnosti zaemnogo kapitala. Avtoreferat dissertaciji na soiskanije uchenoj stepeni kandydata ekonomicheskih nauk. Orlovskij gosudarstvennij agrarnij universitet, Orel (in Russian).
  8. Fabozzi F. J., Peterson P. P. [2003]: Financial Management and Analysis. John Wiley & Sons, New Jersey.
  9. FADN Methodology. Defining the field of observation. [Available at:] http://ec.europa.eu/agriculture/rica/methodology1_en.cfm#dotfoo. [Accessed 2009].
  10. Franc J. [2003]: Changes in Capital's Structure in Polish Agricultural Enterprises in the Years 1994-2000, Proceedings of international conference 'Agricultural Economics, Rural Development and Informatics in the New Millennium' (April 01-02, Debrecen, Hungary). [Available at:] http://www.avacongress.net/ava2003/cd/pdf/D346.pdf. [Accessed 2009].
  11. Guide to Understanding Financial Reports. [2003]. A. Fakahany (ed.). Merril Lynch, Addison.
  12. Herczeg A. [2009]: Determining the optimal capital structure by agricultural enterprises, Proceedings of international conference «3th MACE conference 'Multi-level Processes of Integration and Disintegration' (January 14-15, Berlin) [Available at:] http://www.mace-events.org/4293-MACE/version/last/part/19/data/?branch=main&language=en. [Accessed 2009].
  13. Herczeg A. [2009A]: Analyse the financial structure of agricultural enterprises in 2002-2006, Proceedings of international conference '4th Aspects and Visions of Applied Economics and Informatics' (March 26-27, Debrecen, Hungary), pp. 661-666. [Available at:] http://www.avacongress.net/pdf/41.pdf. [Accessed 2009].
  14. How to Read a Financial Report. [2000]. Merril Lynch Response Centre, New Brunswick.
  15. Jakušonoka I. [2007]: Research of Capital Structure in Agricultural Companies in Latvia, Economic Science for Rural Development, no 14, pp. 27-35.
  16. Kohler's Dictionary for Accountants. [1983]. W. W. Cooper, Y. Ijiri (eds.). Prentice-Hall, Englewood Cliffs.
  17. Kotāne I. [2008]: Latgales reģiona lauksaimniecības finanšu resursi, Opportunities and Challenges of National Economic Development (conference proceedings, April 17), Rēzeknes augstkola, Rēzekne, pp. 213-223, (in Latvian).
  18. Kovalev V. V., Volkova O. N. Finansovij analiz. Logika ekspress analiza finansovoj otchetnosti. [accessed 2009]. [Available at:] http://www.financial-analysis.ru/methodses/metAFOFinancialAnalysisLogic.html
  19. Latvijā arvien vairāk lielo saimniecību nomoka lielo kredītu slogs (21.03.2009), (in Latvian). [Available at:] http://www.nozare.lv/nozares/agro/item/200903210917250318B4E2B2A849D4A1/. [Accessed 2009].
  20. Olson K. D. [2004]: Farm Management. Principles and Strategies. Iowa State Press, Ames.
  21. Par pasākumu ieviešanu ekonomikas aktivizēšanai lauksaimniecības, meža, pārtikas un zivsaimniecības jomās. [Available at:] http://www.zm.gov.lv/doc_upl/Par_pasakumiem_ekonomikas_aktivizesanai_14_01_2009.pdf. [Accessed 2009].
  22. Penson B. J., Klinefelter D. A., Lins D. A. [1982]: Farm Investment and Financial Analysis. Prentice Hall, Englewood Cliffs.
  23. Siegel J. G., Shim J. K. [1995]: Dictionary of Accounting Terms. Barron's Educational Series, New York.
  24. Simon F., Novák J. [2002]: The evaluation of economic situation and comparison of Czech and French agricultural enterprises, Agricultural Economics, no 48 (9), pp. 389-394.
  25. Vēveris A., Krieviņa A. [2008]: Latvijas lauksaimniecības ekonomiskais kopaprēķins (2007-2008). LVAEI Pētījumu rezultāti, no. 1 (19). LVAEI, Rīga.
  26. Zelgalve E. [2004]: Kredītspējas novērtēšana, Latvijas Universitātes Raksti, Ekonomika III, no. 671, pp. 431-438.
Cytowane przez
Pokaż
ISSN
2081-6960
Język
eng
Udostępnij na Facebooku Udostępnij na Twitterze Udostępnij na Google+ Udostępnij na Pinterest Udostępnij na LinkedIn Wyślij znajomemu