The paper presents financial instruments which Poland used before accession the European Union and those which are used after accession. The main subject is environment as the very significant but also very difficult area. The paper shows how companies can use union assistance in the best way to develop its businesses in the field of pro-environmental investments. The period between 2000–2005 was under research. It includes four intensive activities before integration with the European Community and first steps in the new situation of open European market. Objectives and scope of SPO WKP were described in details.

In the paper it was attempted to estimate economic effectiveness of production of edible potatoes cultivated with the application of selected tillage combinations. The combinations included different levels of NPK fertilization and forecrops in the form of winter intercrops. Moreover, the production profitability was estimated including the experimental error value. The production profitability was determined by means of the profitability coefficient which is the ratio of the production value and the direct costs. In all the research years, the production value covered the incurred costs but it reached the highest level in the year 1999. The profitability level depended on the sale price, which mainly depended on the supply. The highest profitability was obtained in the case of the tillage combinations including rape as a forecrop and double NPK doses (420 kg·ha^–1) in the years 1999 and 2000 whereas in the year 2001 such a profitability was characteristic of the combination including rye as a forecrop and basic NPK doses (210 kg·ha^–1). The profitability coefficients, calculated so as to include the experimental error value, were satisfactory for almost all tillage combinations because the production value covered the incurred costs.

On the present stage of Polish economy development, the major problem is improvement of competitiveness. After Poland’s accession to the European Union many entrepreneurs had to decide on ways of their further economic activities. Although the integration brought great opportunities, there were also numerous problems and fears connected with the fact. According to that, an issue of competitiveness, especially within agribusiness enterprises, is an extremely important aspect of Polish economy development. However, there are many economic as well as non-economic factors deciding on the ability of competitiveness enhancement of particular branches of economy. Both theory and practise prove that nowadays widely understood quality supported by implementation of certified quality management systems’ rules can be such a factor

The nineties of XX c. are a period when polish governments departing from centrally planned economy; put an end to supporting many spheres of society live. This gap is filling now by non-profit organizations engaged in education development as well as health, sport, tourism, culture and art, environment protection and so on. It can be mentioned that there are so many organizations working not for profits that – in order to be successful – they must start acting abide by the market rules, to which marketing management is numbered among. Marketing applying in the non-profit organizations is the same like in the commercial ones. It means that the non-profit organizations have to communicate with environment in proper way, have to try creating good image, relying on distinguishing marks of identity. Paper shows chosen problems connected with marks determining as well as identity creating, exemplified by the study of non-profit organization working on protection of environment area.

Polish Bank sector is not concentrated sufficiently and is relatively chaotic tin comparison to the other European countries. Imprecise legal regulations cause that the whole market is subjected to the strong pressure from part of financial institutions which have their origins outside the country. Currently Polish banking is placed in the hands of foreign capitals up to considerable measure, but they the native authorities already lack control over one of the key pillars of economy. Here a good example is the Agreement which was signed between Polish government and Unicredito Italiano. This agreement is definitely more advantageous for Italian institution. On the other hand banks operating in Poland have small competitive power; this financial sector is relatively easy and receptive target for attacks. Proceeding is a chance for banking rather than a threat for Polish economy and individual clients. The Mechanisms of free market act considerably better in case of competition among enterprises of similar value and the scale of their activity, than it is currently reminiscent of the biblical battle between David and Goliath. The study performs the analysis of the structure of Polish bank sector before and after the merger of one of the biggest bank on Polish market. It has also been carried out the analysis of ownership situation among bank subjects operating in Poland. One of the purposes of this study is systematize the knowledge on the subject of not very clear benefits from the concentration of bank sector and threats resulting.

The aim of researches presented in the article is identification of social potential and entrepreneurship development level in rural areas. Each community is equipped in values which peculiar utilization is base of it’s socio-economic development. In addition each of them could use the same set of instruments that support development. For that reason checking up on values state and optimum utilization of development instruments are so important. Researches were carried in 2004, among 12 rural communities in koszaliński subregion. Time ranges of researches refer 2000–2004. Statistic, analysis and comparison methods were used in the article. For dates presentation graphic methods were used.

The aim of the article was to show legal bases of proprietary transformation and process of sale and leasing of agricultural property of the State Treasury that started at the beginning of 90’s in whole Central-Eastern Europe. Basic sources of information were publications of the Agricultural Property Agency as well as direct interviews with people engaged in sale and leasing of agricultural property of the State Treasury. Furthermore, the analysis concerns period of years 1992–2004 and all Polish provinces. Finally, there are practical conclusions presented at the end of the article.

The objective of the study was to evaluate the sources of farm income and their changes over the period between the agricultural registers of 1996 and 2002. A special attention has been paid to the income from economic activity, non-agricultural jobs as well as from pensions. As purely statistical analysis the investigations were based mainly on official statistical data. It was found that the share of agricultural activity in the whole farm income increased. It can indicate a tendency of strengthening the position of agricultural sector accompanied by reducing its side activities.

The article deals with results of a survey concerning the boarding process on agritourist farms of the Kujawsko-Pomorskie Province. The research was carried out by means of an opinion survey in August and September 2004 on 60 respondents. The survey results indicate that the majority of agritourist farm owners offered the tourists meals prepared by themselves Most of the visitors chose a full board consisting of three daily meals. Guests were also provided with properly equipped kitchens or a kitchen – like place for cooking in case they chose self catering. Most often home made food products were sold and used for preparing the meals. However, some products had to be bought, especially: bakery, meat and fish or cereals. Tourists were also offered with all kinds of unique, traditional dishes prepared according to original recipes (cake, pork-meat products, marmalade, cottage cheese, pastry, butter, plump jam or candied fruits) as well as mushrooms, herbs, and honey from the host farm or from the local ones.