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.
Istota i zróżnicowanie płynności finansowej gospodarstw rolnych
The article presents the diversification of financial liquidity in the enterprises which represent different branches in Polish and EU farms. Moreover, the structure of farms is presented according to cash flow directions.
New records of Grania (Clitellata, Enchytraeidae) in the Northeast Atlantic (from Tromsø to the Canary Islands), with descriptions of seven new species
Previous northeast Atlantic records of Grania have been mainly from Germany, southern Scandinavia, and the Atlantic shores of France, Spain and Ireland. They were referred to eight species, with one, G. atlantica, reported from the continental slope. We have examined various unpublished collections from sources spanning from the Canary Islands to the Norwegian Arctic. Apart from new information on morphology, taxonomy, and distribution of known species, we describe seven new taxa (G. canaria, G. fortunata, G. mauretanica, G. aquitana, G. vikinga, G. torosa, and G. papillinasus). The collection of G. papillinasus from 2630-2885 m represents a new depth record for Enchytraeidae. Twenty-five of the now 57 Grania species occur in the North Atlantic. The North Atlantic drift moderates sea temperatures along the northeast Atlantic coasts, probably facilitating the wide latitudinal range of some taxa, as well as actual dispersal within the region. A "chaetal index" (chaetal length : chaetal foot length) is proposed to differentiate L-shaped chaetae at the species level. Complex relationships within the "type 6 group" of Grania suggest that groupings established using certain combinations of penial, chaetal and spermathecal patterns may not be monophyletic. For a better phylogenetic resolution, additional morphological details of these and other characters are needed.