COMPENDIUM FERCULORUM EBOOK

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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 computerescue.info *FREE* shipping on qualifying offers.


Compendium Ferculorum Ebook

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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.

The most of the articles is multidisciplinary.

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However, nine papers can be predominantly classified to the field of management, five to the group of economics, and four to the area of finance.

Some articles belong to groups of sociology, education, and ecology.

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We will help you! In this particular sector, tourism operators are facing both the general limitations and restrictions common for all small businesses, but also specific difficulties.

This paper is aiming at investigating, by using a survey-based research among main institutional lenders in Romania, the availability of the financing institutions to finance small businesses operating in tourism.

The objectives of this paper are as follows: to assess the main difficulties and specific ways of creditors involvement in SMEs business financing; to find out which are the main difficulties and obstacles in tourism financing, and to what extent they can be mitigated; to reveal the most important risk factors taking into consideration by banks when financing the SMEs operating in tourism.

Our findings indicate that lenders are aware about the objective factors discourageing SMEs in accessing bank loans, but also that the credit supply for businesses operating in tourism is more difficult to access and less competitive compared to other ventures operating in different sectors.

This limited interest of banks in SMEs tourism businesses needs to be counterbalanced by other financing forms and suppliers, including public funds, European funds etc. Keywords: Tourism, SMEs lending, constraint, risk, crisis 1. The tourism is an opportunity, but, at the same time, a challenge for policy makers, lenders and, not least, for small businesses operating in this sector.

In addition to the specific difficulties of any business, tourism operators added, unfortunately, those related to searching and accessing the most appropriate financing, to help them to overcome difficult period and to achieve their growth ambitions.

Topics matching Wydawnictwo-Uniwersytetu-Śląskiego

This paper is aiming at investigating by using a survey-based research the availability of the financing institutions to adequately finance the SMEs businesses in tourism. The objectives of this paper are, primarily, to assess the main difficulties and specific ways of creditors involvement in SMEs business financing.

Secondly, we are interested to find out from a supply side perspective which are the main difficulties in tourism financing and to what extent these difficulties can be mitigated. The paper is organized as follows: in the next second part we briefly present an overview on the main problems and difficulties in SMEs financing; in the third part we focus on the constraints that tourism SMEs are facing; in the fourth and fifth parts we present the research methodology and questions, and discuss the results.

Finally, we conclude and emphasize some further policy implications. However, the controversies on the causes and the possible remedies are far from reaching an unanimous position. Theoretical debates and inconsistency of the politicies negatively influence the practical means of action, both in the supply side i. Overcoming the economic crisis effects and hastening the recovery are closely linked to the strengthening and expansion of the SMEs sector, but it cannot be done in the absence of a suitable financing.

The surveys of European Commission reveal that, during the last ten years, the access to finance of European SMEs has been considered as the second or the third, in some years most pressing concern for SMEs managers.

These studies also state that the lenders' reaction mainly, the banks is weak and largely uncorrelated with the expectations of business environment and policy makers. The majority of these opinions are circumscribed to the demand side constraints theory: the lack of adequate financing for SMEs is caused by their less attractiveness for the lenders: - a small proportion of fixed assets in total assets; - a significant proportion of short-term loans financing fixed assets; - large debts to commercial suppliers; - insufficient retained profits to fund investments; - relatively high debt-equity ratio; - a higher failure rate.

These features are considered as a "degradation" of desirable characteristics, typically found in large firms. Accordingly, SMEs are often misinterpreted as the scale-down version of large business. They are often analyzed and financed with methods and techniques used for financing large companies Cressy and Olofsson, Contradicting, at least in part, the above mentioned theories, there is a third position which argues the financial market for SME is increasingly competitive, with prospects for profitable growth, far from being saturated or a "niche" banking businesses.

This perception is fueled by the degree of risk presented by two key sectors of the tourism: accommodation and restaurants. Lenders and investors are cautious when providing funds to SMEs operating in tourism, due to several reasons. First, they consider the losses from loans. After the failure of a tourism business, the lender could register considerable losses, compared to other industries.

This is explained by the nature of touristic activities: SMEs in tourism hold relatively few tangible assets and, mainly, volatile working capital as seasonal receivable and inventories , quite uninteresting to be pledged as collateral by banks.

The traditional lenders tend to grant credits covered by guarantees, as real estate or equipment. Second, the lenders are very cautious about the seasonality of cash-flow. In tourism there are usually short operating seasons, when it has to be achieved almost entire annual profit, and there is the less room for management errors.

Third, the lenders concern about the external events e. Fourth, the lenders take into account the specific behavior of unexperienced investors in a lifestyletype industry. The strategy "Build it, and the tourists will come!

Superficial planning and emotional considerations used as arguments preclude an objective analysis of the situation and the necessary actions.

Finally, in the tourism industry there are problems of evaluation, which are more acute than in other sectors. Bankers deplore that many operators in the tourism sector do not realize the essential link between the "real" value of their business and the cash-flow generated by that. Many significant investments buildings, furniture and equipment, software are quite specialized, difficult to sell, situated in picturesque, but peripheral areas.

Therefore, the lenders advance very conservative values for these assets, and, consequently, low financing facilities. This is due to the ageing attrition rate but, especially, to the obsolescence, to the high rate of change in tastes in the tourism industry.

ISSN D 61 6E D 65 6E F 6E E E 6F 6C 6F 67 79

The fact that losses from loans following the bankruptcy of the tourism ventures are, typically, higher than in other areas, will affect all participants, including those with consolidated businesses, experimented, with good future prospects. 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. 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.

Started in in Poland

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. 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.

Bring to boil and serve in a bowl.

An anti-miserabilist approach to historical cooking

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. Abundant use of expensive spices was one way to accomplish this.

Czerniecki counted sugar among spices and used it as such; his book contains few recipes for desserts, but sugar is used profusely in recipes for meat, fish and egg dishes. Vinegar was also used in copious amounts. Such fusion of excessively piquant, sweet and sour tastes, which modern Poles would likely find inedible, was typical of Old Polish cuisine, described by Czerniecki as "saffrony and peppery".

Czerniecki described Polish dishes as "saffrony and peppery".

This early 17th century painting shows a range of candied fruits, both whole and in sections. On the left at the back is what looks like a whole candied citron, slices of another type of citrus, and what might be candied greengages. On the plate in front are candied figs, or maybe small pears. The boxes on the right would hold fruit pastes, and the jars contain fruits preserved in syrup.

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.As the mixture expanded in heat, it produced an illusion of a whole capon fit inside a bottle. Other asset items are classified as long-term assets. 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.

The book contains hundreds of original recipes, additives and the secrets of traditional Polish cuisine, French cuisine and others from the 17th century. They provided not just recipes but overall instruction for both kitchen technique and household management. In a time of economic growth when the newly-evolved middle-class demanded new living standards, Latvian national cuisine was localised in the renowned school of home economics Kaucminde, whose students continued to educate the nation at large: writing modern cookbooks, publishing recipes in magazines, organizing seminars, travelling across the countryside to popularize contemporary household management, and systematizing culinary knowledge.

What would be the answer from the beneficiaries from demand side if just the suppliers aren t very enthusiastic about that?

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