The development of innovative activities is considered as a basic factor of the improvement in competitiveness of Polish food industry. 2-time increase of the expenditure on innovative activities was observed in the period of 1997-2006. It was mainly devoted to purchase and modernization of machines, technical installation, means and tools of transport. Despite of undergoing changes the share of new or improved products in sales of food industry was law and in 2006 amounted 11%. The main features of innovative activity of food industry companies were improvement of products’ quality, increase of assortment, enter on new markets or increase of market share.

This assessment is part of a discussion on the government’s proposal to introduce in Poland in 2009 two tax rates of 18% and 32% for individual taxpayers instead of the three current rates of: 19%, 30% and 40% and after that, in 2011 or 2012 to introduce a fl at rate of 18% for all individual taxpayers. This study assesses the current system of income tax imposed on individuals based on the example of tax payers in Siedlce and the Siedlce county. It represents an attempt to determine how this tax infl uences socio-economic conditions in Siedlce town and county.

In the study there was investigated an impact of standards for calculating prices of hatching eggs on economical results of broiler chick hatching obtained in Kisielany hatchery in 2007. The price of a hatching egg which the producer supplied the hatchery with depended on the egg biological value, that is hatching percentage of viable eggs. It was calculated by inclusion in the basal price of a discount. Its value was associated with egg hatchability. The first part of the paper comprises evaluation of hypothetical values of the average product for 100 th eggs purchased taking into account hatching percentage from the range of 70.1% to 90.0% and the anticipated discount. The second part included calculations of values of production, variable costs and average product for results of 200 broods obtained in 2007 in the investigated hatchery. It was found that hatching eggs were characterized by the hatchability that ranged form 31 to 89%. Such variation was refl ected in the economical results of chick broods analysed.

Farms number, size and structure differs in Poland vary in accordance with farms situation in European Union. Available data indicate, that their economical status after 2004 has not been improved importantly. Agricultural activity accounts main revenue source for merely 25% of them. Polish farms characterize relatively low efficiency of labour expenditure. Number and weak farms have limited potential to compete on market. So it is necessary to direct agricultural policy in Poland to increase efficiency production. At the same time should be ensured getting job away of agriculture. Otherwise farms will be said dependend on expensive social assistance, which will solidify anticipative posture among community.

There is growing awareness of organizations as to their ability to continue, whatever the severity of business interruption. The practical application of the targeting business risk is of particular relevance for this ability. One, which finds itself in a state of perpetual crisis, is failing to manage risks properly. Failure to manage risks is characterized by inability to decide what to do, when to do it, and whether enough has been done. Understanding business risk requires three criteria: a through understanding of the business process, an active imaginations and tools to generate ideas about possible effects of risks and a framework or risk model and a common language to discuss risk.

The political and social changes in Polish country during political system transformation were main cause of decreasing development of the farms. Migrating rural population and the lack of the market for agricultural goods caused increasing unemployment. The occurrence of scattered and inactive farming was a signal for searching new sources of income for impoverished rural families. One of the solutions is the elicitation of activity of the farmers by using existing resources in the rural areas. Life style differentiation and searching for new sources of income was aimed at the development of extra-agricultural activities. Basing on the existing opportunities the farmers started to create agritourist venues, which provide additional money for their households. The main obstacle for development of the agritourism are limited donations, which are mainly at local governments’ disposal. Without financial support of the EU and local governments the dynamic development of agritourism will not be possible.

Determination of efficiency of plant production in period of removing on system of ecological agriculture in comparison for production with use of conventional methods was the aim of the paper. Field experience has been carried. Characteristic of change in productivity plants in period of removing system of cultivation of plants from conventional on ecological has been established. Manufacturing costs, profits, ratios of profitability have were calculated. The results have allowed to establish economic consequences related with removing cultivation of plants from conventional method on system of ecological agriculture. Change of conventional production to ecological system does not cause severe changes of efficiency of economic production. Increments have been limited (without taking into consideration surcharge for production) in period of two years of removing about 25,0%. Application of system of direct surcharge and surcharge to change on ecological system, eliminate negative financials result.

The paper presents the dairy situation in the Lower Silesia Voivodship and discusses the sources and the structure of the regional dairy products supplies. The research includes shops, catering business, canteens and production companies located in five cities. Results of the analysis confirm existence of considerable milk production shortage From own material basis and show that products made outside Lower Silesia predominate in dairy delivery and Wielkopolskie Voivodship plays a dominating role in this range.

The paper presents conditions of setting up the economic activity on rural areas, including motives that guided the entrepreneurs while making decision on setting up enterprises and selecting a kind of an activity. The research have been conducted in 2008 within forty four entrepreneurs, in four selected communes of olsztynski subregion: Bartoszyce, Lidzbark Warmiński, Dywity and Świątki. The data analysis has revealed that Preparations before setting up enterprises took on average several months. Moreover, such factors as threat of unemployment, an opportunity or demand for the products on the market were their main motives. While considering the kind of the activity, one out of three respondents left everything to chance, whereas one out of four respondents made the decision on the base of the market demand.

Common Agricultural Policy is the one of the oldest European policy. Its purposes evolved along with the changing situation on the international area. Nowadays CAP aims to the integrated approach in level-headed development of agriculture and rural development. Within households on rural areas only half of them are agricultural. Farmers are not only, but main beneficiary of CAP. Consumers, cities inhabitants and users of rural areas also benefits from this policy. Regarding complexity agricultural production and its connection with environment, in agriculture and rural development should not be missed any of the sphere: economical, social and environmental.

Abstract: The paper presents changes in the policy towards rural areas and agriculture in European Union in the period 2007–2013. There is a genesis of Common Agricultural Policy creation and its primary goals presented. Moreover author discusses the basic Support measures for farmers and rural societies and their evolution in the last years. Essential idea of Common Agricultural Policy reform is described in the current budget of European Union. The measures of rural policy are presented as well as the changes of financial sources. The conclusions of the work comprise the proposed scenarios of the future of the Agricultural and Rural Policy for Europe beyond 2013 which are discussed in EU institutions and will be determined in the next two years.

The Programme was aimed at supporting civic society development and non agricultural employment in rural areas, devolution of powers to the local and regional authorities, and building an indispensable institutional framework to access and allocate the Pre-Accession and structural funds granted by the EU. The study has shown a relative under-estimation of funds required for the basic needs of the rural areas in West Pomerania. The € 297.9 million appropriations (including the national appropriations) entered in the budget were completely utilized. Hence, the actual accomplishment of the Programme lies only in the establishment of an institutional framework with local bodies, as well as creation of a new approach in solving economic problems in rural areas.

Abstract: This paper presents to what extent the communes and towns with the rights of poviats in Zachodniopomorskie Voivodeship have developed structures and procedures allowing them to implement activity-based budgets. The paper singles out local government entities which run activity-based budgets and entities which have declared the intention of implementing activity-based budgets. Reasons for sporadic occurrence of activity-based budgets in communes and towns with the rights of poviats in Zachodniopomorskie Voivodeship are presented as well. Moreover, listed are the institutions whose assistance local government entities are planning to use while implementing activity-based budgets. The paper also presents demand for information concerning activity-based budgets in communes which are planning to implement that kind of budgeting.

The study aims at brief characterizing Poland’s fisheries economy in the period 2004–2007. Then, general provisions of Fisheries Development National Strategy (NFDS) and Operational Programme (OP) „Sustainable development of fisheries sector and coastal fisheries areas” 2007–2013 in regards to the Common Fisheries Policy EU as well as ecosystem approach towards fisheries economy are presented. Unfortunately, priorities in the NFDS and priorities in the PO are differently named, and it is difficult to make any comparisons. For the first time, however, there is a tendency for the local context of fisherry development to strengthen and the OP contains a new ecosystem approach. The priority concerning the sustainable development of areas that are dependent on fisheries appears. It doesn’t seem possible to reverse the negative tendencies in Poland’s fish catches as well as diminishing dependence of fish processing on imported raw materials till 2013. However, a natural environment (fish habitat) can be improved as well as fish sector competitiveness, the last one mainly due to investments improving quality of raw materials and fish products.