The objective of the study was to assess the level of acquiring funds from the Horizon 2020 programme by Polish institutions carrying out agricultural and rural development projects and to assess the internal financing of research in the field of agricultural science. For this assessment, we used primarily the studies on the literature of the subject and carried out an analysis of acquiring funds for research from the Horizon 2020 programme as well as of internal financing for the research and development activities. Based on these studies, it has been found that a consequence of the current scale of financing for the research and development activities could be a significant slowdown in the transfer of new knowledge and innovation to the agri-food sector and to rural areas, which, in turn, could be a barrier to implementing the concept of smart rural development.

The aim of the study was to determine the components of labour costs and to indicate the possibilities of limiting them by employing various forms of employment and indicating their disadvantages and advantages. Research shows that most labour costs are mandatory but the costs of hired labour vary depending on the form of employment (contract type). The highest costs are generated by permanent employment (employment contract). The most important way to allow an entrepreneur to optimize labour costs is an ordering contract. Labour costs in Poland are low in comparison with other EU countries. The average hourly cost of employment in Poland was 8.6 euros in 2016 towards 25.4 euros in the EU average. In the structure of average cost of labour, the non-wage costs (employer's social security contributions) accounted for 18.6% in Poland and 24% in the EU average

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Streszczenie: Celem opracowania jest ocena stopnia pozyskiwania środków z programu Horyzont 2020 przez polskie instytucje realizujące projekty związane z rolnictwem i rozwojem obszarów wiejskich oraz ocena wewnętrznego finansowania badań w zakresie nauk rolniczych. Do oceny wykorzystano głównie studia literatury przedmiotu i analizę danych statystycznych obrazujących wartość nakładów na B+R z programu Horyzont 2020 oraz źródeł wewnętrznych. Z analizy dystrybucji środków na badania w zakresie rolnictwa i rozwoju wsi wynika jednak, że zaangażowanie polskich instytucji jest niewielkie. Pozyskiwanie środków z tego źródła jest również uzależnione od ogólnego poziomu wydatków wewnętrznych. Udział wydatków na nauki rolnicze maleje także w odniesieniu do ogólnych wydatków na B+R. Konsekwencją obecnej skali finansowania działalności B+R może być znaczne spowolnienie transferu nowej wiedzy i innowacji do sektora rolno-spożywczego i na obszary wiejskie.

The main expenditures of a budget entity are the costs associated with employing workers, who are teachers, administrators and servants. The basic component of the labor costs of the two groups of workers is gross remuneration, which is regulated by legal acts (Teachers’ Charter Act and the Act on Local Government Employees), which causes differences in their level. The purpose of the study was to determine the level and structure of labour costs resulting from the employment of staff in the budget entity, including teachers and non-pedagogical staff. The empirical material consisted of data and information on the activities of public kindergartens in the years 2013-2015.