We present the reader with a translation of the oldest Polish cookbook - Compendium ferculorum or Collection Of Dishes, written by Stanislaw Czarniecki , the. Stanislaw Czerniecki's book is characterised by elaborate composition, sophisticated concepts and surprising ideas of the author, who pays homage to Polish. Compendium Ferculorum albo Zebranie Potraw - StanisĹaw Czerniecki [ KSIÄĹťKA] [Stanislaw Czerniecki] on greentinphalihang.tk *FREE* shipping on qualifying offers.
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Compendium ferculorum, albo Zebranie potraw (A Collection of Dishes) is a cookbook by Stanisław Czerniecki. First put in print in , it is the earliest cookery. Arabic are those of al-Warraq (an early 10th-century compendium of recipes from . Compendium ferculorum, albo Zebranie potraw by Stanisław Czerniecki . The oldest Polish cookbook is Compendium ferculorum by Stanislav sense, both available for free download as epub as well as sold in print.
On the other hand, some of the numbered headings are not followed by any actual recipe, serving only to reiterate that various dishes may be prepared using the same basic technique.
For instance, in chapter 3, the recipe for a puff-pastry apple tart, is followed by eleven numbered headings saying, " pear tart likewise", " woodland strawberry tart likewise", " sour cherry tart likewise", and so on for fig , prune , date , gooseberry , peach , plum , currant and quince tarts.
The underlying assumption is that they are to be used by a professional chef rather than a person with little cooking experience. The recipe for stewed meat in saffron sauce, cited below, is typical is this regard. And when boiling, add thick sauce, vinegar, sugar, saffron, pepper, cinnamon, both kinds of raisins, limes.
Bring to boil and serve in a bowl. The instructions were most likely meant to be read aloud by the chef or one of senior cooks to junior members of the kitchen staff, who would carry them out.
When it comes to spending, the author cautions against both waste and unnecessary thrift. Therefore, the tourism businesses will be competing not only for the market share but also for relatively reduced funds allocated by lenders for this industry.
The questionnaire was administered during February April and it contained 18 questions, divided into three main themes: the importance of relationship banking; supply and demand for funding; and tourism financing issues. The majority of the questions had multiple-scale responses, two were open questions, and, finally, two questions concerned information about the respondents.
The questionnaires were sent to bank representatives from different banks in Romania: bank managers or SMEs risk managers and relationship managers. We targeted staff holding managerial positions with specific training and job responsibilities, working directly or intermediately with loan requests and applications from SMEs customers.
Consequently, they were supposed to be most suitable and reliable to provide relevant answers. By this selection we intended also to avoid common or unrelated opinions coming from other bank employees. More than two third of the respondents i. After removing the errors, 64 questionnaires were taken in analysis. Due to the fact that a large majority of the valid responses i. NBR, In achieving the purpose of the present paper i.
Q3: Do banks consider financing tourism ventures as relatively riskier than financing businesses operating in different sectors? Q4: Which are the most important risk factors in financing tourism SMEs? Q5: Which are your expectations regarding actions that should be undertaken by tourism companies to streamline operations and mitigate the adverse impact of the crisis?
Regarding the bankers position to the lending offers to SMEs, it is noted that the group of favourable and very favourable responses reach almost half of the preferences i.
An anti-miserabilist approach to historical cooking
However, this percentage is quite low, given that these opinions come exactly from the most important funding providers for SMEs. What would be the answer from the beneficiaries from demand side if just the suppliers aren t very enthusiastic about that?
It is possible that this opinion, circumscribed to SMEs businesses in tourism, be more reserved than for other industries. Table 1. In other words, the bankers admit that some of the SMEs financing difficulties come also from the requirements and banking standards, suitable rather to the large companies. On the other hand, respondents are quite firm considering the expectations regarding that the rejection of loan applications is not a valid reason for the reluctance of SMEs to institutional lenders.
Regarding how banks perceive the risks associated with tourism businesses Q3: Do banks consider financing tourism ventures as relatively riskier than financing businesses operating in different sectors? When calculating the weighted average the responses as weighted average of responses ranging from 1 - strongly disagreement, to 5 - strongly agreement , the result is of 3.
Table 2. Responses at Q3: Do banks consider financing tourism ventures as relatively riskier than financing businesses operating in different sectors? Other tourism businesses tend to be less prone to risk and are less dependent on discretionary demand fluctuations.
They face less competition due to development of niche sectors or of unique products associated with specific natural features, or due to the considerable entry barriers. On the other hand, most of the bank respondents indicate in previous responses that they co-financed European projects in tourism, which involved reasonable amounts of money, a lower risk of default, a comfortable perception of reimbursement.
Perhaps without this "safety net" the repayments coming from European funds a lot of touristic projects of SMEs would not be realized, because of degree risk, applied by the banks representatives.
Another relevant issue concerns the most important risk factors taking into consideration in the financing of SMEs operating in tourism Q4. The results are synthesized in Table 3.
Kurtiak & Ley
Table 3. It is quite surprisingly the relative neutral score attributed to collateral problems, as significant differences between the market value and the replacement value, specialized assets i. In another perspective i. Table 4. Responses at Q5: Which actions should be undertaken by SMEs operating in tourism to streamline operations and mitigate the adverse impact of the crisis? On this question, the respondents added other risks, such as: high competition, low flexibility, changing in tax laws, location, lack of transparency of the income earned.
Although they have low scores, they are useful in building a more complete picture of the risk factors associated with the SMEs operating in tourism.
The strict compliance with the initial business plan and marketing strategy seems to be important, but not essential. This neutral perspective is explained, perhaps, by the fact that the business plan should be flexible, related to the concrete realities and opportunities etc.
In this context, small businesses operating in tourism represent an opportunity and a challenge for policy makers and lenders. Apparently, the supply of finance for the SMEs in tourism is, according to the main lenders opinion, sufficient and appropriate in structure. However, we have solid reasons to question the optimism of this assertion. First, this opinion has gathered a little over half of the creditors responses.
Secondly, a significant part of the researches, reports and surveys in EU and not only reveal a significant degree of structural mismatch between the supply and demand for Published: July MESTE 7 17 Badulescu D.
Finally, further results of our research indicate that lenders are aware that there are some objective reasons which turn away or discourage SMEs in accessing bank loans. Among these, we found the requirements for guarantees exceeding the company s or shareholders possibilities, the excessive, the expensive and long-lasting procedures and required documents, or the lengthy approval processes.
Our study confirmed that a certain caution of lenders in sustaining SMEs operating in tourism cannot be attributed only to the relative small size of the business, seasonality of activity, poor collateral or financial performance, but also to the quality of management and in ability to transform the existing opportunities into viable plans, to protect against unexpected changes in daily business.
Consistent with other researches, we found that the funding supply for touristic businesses is weaker and less competitive compared to other businesses. The SMEs operating in tourism obtain their external financing amount by two main sources, i. Although considered as slightly riskier than other sectors, small businesses operating in tourism could be a good opportunity for banks, under certain conditions.
Therefore, SMEs should made rationale and intelligent investments, should diversify their income-generating activities and increase the experience and responsibility of management. Tourism businesses still need the right and adequate support especially for SMEs; besides large-scale projects in tourism infrastructure development, there is a need for appropriate and coordinated funding policy for small businesses.
The cautious interest of banks in SMEs tourism businesses has to be improved through better complementarities with public assistance programs i. EU funds for tourism. It is a way to mitigate the risk in this sector but also to diversify the funding supply for this important economic sector.
An Analysis on Credit Renewal. Rural tourism development and financing in Romania: a supply-side analysis. When arm s length is too far:relationship banking over the business cycle. Beck, T.
Financing Tourism Operations in British Columbia. Cressy, R. Bank involvement with SMEs: Beyond relationship lending.
Topics matching Wydawnictwo-Uniwersytetu-Śląskiego
Annual Report National Bank of Romania Financial stability report OECD Financing newly emerging private enterprise in transition economies. OECD Promoting entrepreneurship and innovative SMEs in a global economy: Towards a more responsible and inclusive globalization. RAM Consultancy Services Retrieved from Schiffer, M. Firm size and the business environment: Worldwide survey results. International Finance Corporation.
Toivanen, O. Lazy Entrepreneurs or Dominant Banks? Received for publication: Revision received: Accepted for publication: How to cite this article? Clubs are increasingly investing in the transfer of players which is why this sector grips attention in the economy and fiscal systems.
There is a set of dilemmas relating to the legal status of football clubs in Croatia, their accounting policies and tax liabilities, but also the subsidies they receive from the public sector. It is reasonable to wonder to what extent football remained in the area of public - sport and financial - interest and to what extent is it subject to private interests, driven by profit motives.
To the extent they are dominated by private interests, football clubs should be deprived of preferential tax treatment, significant public subsidies and other benefits enjoyed at the burden of the public sector. The analysis includes clubs from first and second Croatian football league cro. We analyse the structure of revenues and expenditures, as well as assets, liabilities and capital of football clubs. Finally, through the calculation of selected financial ratios we assess their relative success in business operations, but also point to the problems associated with their liquidity and indebtedness.
For this reason the financial analysis includes 21 rather than 22 football clubs. Finally, based on the calculation of selected financial indicators we assess their relative business success and point out to the potential problems relating to their liquidity and indebtedness.
Based on their financial results and the incurrence of liabilities we judge whether football in Croatia grew from financially less important social activity with obvious public benefits to a serious economic branch with prevalent private interests. The financial analysis should reveal the stage of transition of Croatian football clubs to professional sports.
Results of the financial analysis should indicate whether Croatia needs a better regulation of the financial operations of the football sector and the establishment of a stable legal and institutional infrastructure for the long-term sustainability.
Therefore, these organisations have to design new strategies and objectives in order to adapt to a sector that has been challenged by professionalization and commercialisation; processes that have affected sport in general, but especially the most popular sport branches and those with the greatest media coverage. These processes and their consequences have lead sports to be considered as a business Chadwick and Beech, , an industry Foster, Greyser et al, , or an economic sector, capable of generating value for all actors partaking in it Gomez, Marti, Opazo, In North America it is commonplace, especially among economists, to think of the owners of professional sports teams as profit maximisers.
In Europe, however, this assumption has been treated somewhat sceptically. Sloane argued that a plausible characterisation of the owners of football clubs is as utility maximisers subject to a budget constraint, where utility is largely associated with success on the pitch.
Reasons for this view include the perceived lack of profitability of football clubs and the opinions expressed by club officials. In some countries football clubs are organised as sporting associations which have no shareholders, but in England all professional clubs are limited companies, and most have been so for around years. This receipt book is typical in that it provides a range of recipes for preserving and candying.
The candying section alone has recipes for rose leaves, marigolds, violets, rosemary flowers, borage flowers, eringo roots, elecampane, ginger, orange peel, gooseberries, angelico stalks and roots, and apricots. The recipe explicitly calls for Seville oranges, which are very bitter they are still preferred for marmalade and this explains the soaking and boiling process.
What is more unusual, is the way that the peels are removed from each syrup. What is unclear is whether a completely new syrup is made each time, or whether the existing syrup is simply made stronger, either by reducing it, or perhaps by adding more sugar. In the end, I opted to simply use the same syrup, but to boil it down between each stage. For the stages, there are a series of instructions at the beginning of the book which describe each stage.
Hess notes that this is F C , but this stage would normally be considered a bit hotter at F or C.He is criticized for giving in to popular demand on in his career. After removing the errors, 64 questionnaires were taken in analysis. A manuscript recipe collection from the Radziwi family court, dating back to ca.
Without these, still a dish of no mediocre worth Is bigos, made from legumes, best grown in the earth; Pickled cabbage comes foremost, and properly chopped, Which itself, is the saying, will in one's mouth hop; In the boiler enclosed, with its moist bosom shields Choicest morsels of meat raised on greenest of fields; Then it simmers, till fire has extracted each drop Of live juice, and the liquid boils over the top, And the heady aroma wafts gently afar.
When, therefore, they eat the rice, they eat after it these salts and pickles. What would be the answer from the beneficiaries from demand side if just the suppliers aren t very enthusiastic about that? Ferguson does not start out on the right foot. Czerniecki described Polish dishes as "saffrony and peppery". It is a way to mitigate the risk in this sector but also to diversify the funding supply for this important economic sector. The strategy "Build it, and the tourists will come!
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