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In the face of a permanent increase in the significance of plastics in construction, it is important to find an answer to a question as regards to what extent demand for plastic materials affects financial results of construction companies. In order to identify market trends, a comparative analysis was performed on the relationships between the demand for plastics in the construction industry and the financial condition of construction companies. Secondary data for the years 2007–2012, obtained from selected Polish companies listed on the Warsaw Stock Exchange, were used for the sake of the study.
EU membership brought new challenges for the agricultural sector. The break up of large-scale cooperatives has been changing since the process of transformation. Agricultural cooperatives still cultivate 51% of agricultural land in Slovakia. The land is leased from the state to private owners. Property rights are not settled yet. This paper deals with the comparison of profit and loss in agricultural cooperatives and other legal forms of businesses in Slovakia. Ratios of liquidity, profitability, solvency and activity were used in this research. Discrepancies found between agricultural cooperatives and other corporate forms are discussed. Because of the loss in agriculture sector last year, reasons of origin are analyzed and recommendations are given for businesses to improve their financial performance.
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Assessment of investment in the cafe service sector

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Subject and purpose of work: The subject of the work is the issue related to making investment decisions on the Polish market of café services in Warsaw. The work contains a theoretical and an empirical part. The aim of the work is to evaluate the effectiveness of different ways of running a café in the form of creating your own brand, a network café franchise or cooperation based on an agency agreement. Materials and methods: The work was based on the problem literature, materials made available by companies offering cooperation in the cafeteria industry and reports from a research company regarding the HoReCa market. A prospective ex-ante analysis has been given the form of a business plan for a newly created coffee shop. Results: The basics of creating a new enterprise were discussed and the undertaking was characterized taking into account the location, competition, employment plan, marketing and risk assessment. A SWOT analysis and financial forecasts were prepared, taking into account capital expenditures, demand forecast, revenues, costs and margins, as well as the analysis of other financial parameters. Conclusions: Available business models offer the investor a wide range of investment options. The choice of a business model depends both on the investor’s expectations and its proneness to risk taking as well as on the location of the planned undertaking.
The aim of the paper is identification of the influence of property value on the organization of cooperative farms in southern Poland and management efficiency. The work analyses organization of crop and animal production, employment, level of property and capital and their structure, but also revenue, expenditure and management effectiveness depending on the firm property value. Three groups of cooperatives were distinguished, considering their property resources assuming their net book value. Empirical data for the years 2001-2003 were provided by 20 agricultural production cooperatives from southern Poland.
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