Płynność finansowa przedsiębiorstw rolniczych w Polsce (na przykładzie uczestników „Rankingu 300”)
The aim of the study was to assess the financial position and liquidity of the best agricultural enterprises in Poland. The study involved 50 companies from the top and 50 from the end of “The Rating of 300”. Quite significant differences in the ratios of current liquidity and fast liquidity were found both between and within the groups of enterprises. Both of the groups of companies were charac-terized by good financial situation.
Pułapka płynności Keynesa a dylematy oceny płynności przedsiębiorstw rolniczych
Defi nition of liquidity and liquidity management was challenged in this paper. Liquidity issues were analysed from different perspectives including motives proposed by Keynes and Keynes’s liquidity trap. It was found that in agricultural enterprises, current ratio can not be considered as a reliable source of information and cash fl ow analysis is recommended.
Morphological characterization of Eustrongylides sp. larvae (Nematoda, Dioctophymatoidea) parasite of Rhinella marina (Amphibia: Bufonidae) from Eastern Amazonia.
Absctract Eustrongylides spp. nematodes have birds as final hosts and uses other vertebrates as intermediate/paratenic host (fish, amphibians and reptiles) and have zoonotic potential. In amphibians, the larvae may be located in the subcutaneous tissues, liver and mesentery, between the muscle fibres, especially in the lower limbs. Rhinella marina, which is widely observed in Brazil, has exhibited complex diversity in its helminth fauna, reflecting the unique habitat of the Amazon biome. For the first time, this study describes the morphological aspects of third-stage larvae of Eustrongylides sp. in Rhinella marina from Santa Cruz do Ararí, Marajó Archipelago, Eastern Amazonia, using light and scanning electron microscopy.