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1
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Wpływ klęsk żywiołowych na rynek drzewny

100%
Sikora A. T.
Leśne Prace Badawcze
|
2017
|
tom 78
|
nr 4
2
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Ocena efektywności ekonomicznej gospodarki leśnej w Leśnym Kompleksie Promocyjnym Puszcza Białowieska. Część 2. Analiza wskaźników gospodarczych i finansowych

63%
Konieczny A. A., Sikora A. T.
Sylwan
|
2019
|
tom 163
|
nr 08
The aim of this study is to assess the economic efficiency of the forest management with particular emphasis on economic and financial indicators of the forest districts (namely Białowieża, Browsk and Hajnówka) constituting the ‘Puszcza Białowieska’ Forest Promotional Complex (FPC). The work involved analysis of indicators reflecting the financial condition of the forest districts with reference to average values for comparison units i.e. 28 other entities from the Regional Directorate of the State Forests in Bialystok. The analysis consisted in the determination of typical values from comparative units in individual years (mean ±standard deviation). The balance sheet, profit and loss account and basic reporting document on financial and economic activities (LPIR1) for the years 2011−2017. Data were collected from the State Forests Information System. Financial liquidity, profitability and management efficiency were analyzed in detail. The net financial result of the forest districts was used for the analyzes, after an additional adjustment, consisting in increasing the net result by the value of the write−off for the forest fund and maintenance costs of the superior units and reduced by the additional payment from the forest fund. The analyzes were based on data collected from the State Forests Information System. On the basis of the research, it was found that the rules of financial management in the State Forests do not pose a risk of deterioration or loss of financial liquidity of the FPC forest districts. However, the inability to obtain the additional payment from a forest fund by individual of FPC forest districts would result in the loss of their ability to function independently. The management efficiency clearly affects the actual financial situation of the FPC forest districts. The deteriorating profitability of the FPC forest districts is caused by negative (loss) net financial results reflects the modified net financial result, including for funds from the forest fund. Restrictions on harvesting, resulting from the implementation of tasks in the field of nature conservation, worsen the economic efficiency of the FPC forest districts.
3
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Ocena efektywności ekonomicznej gospodarki leśnej w Leśnym Kompleksie Promocyjnym Puszcza Białowieska. Część 1. Analiza działalności i wynik finansowy

63%
Konieczny A. A., Sikora A. T.
Sylwan
|
2019
|
tom 163
|
nr 07
The aim of this study is to assess the economic efficiency of forest management based on the revenues and costs of selected activities and the financial result of the forest districts within the ‘Puszcza Białowieska’ Forest Promotional Complex (FPC), i.e. Białowieża, Browsk and Hajnówka forest districts. The assessment of the economic efficiency of the forest management in ‘Puszcza Białowieska’ FPC forest districts was analyzed in relation to the average values for comparative units (28 other forest districts) included in the Regional Directorate of State Forests (RDSF) in Białystok. In this study the profit and loss account and the basic reporting document on financial and economic activity (LPIR1) for the years 2011−2017 were used. Data were collected from the State Forests Information System. A detailed analysis of revenues and costs (from the sale of products, goods and materials), including administrative, basic, side, additional and social−living activities, as well as general administrative costs was made. The financial result of the FPC forest districts was also analyzed and then modified by increasing the net result by the value of the write−off for the forest fund and the maintenance costs of the superior units and reduced by the additional payment from the forestry fund. The amount of financial results of ‘Puszcza Białowieska’ FPC forest districts is mainly determined by revenues from the sale of woody raw material. Other types of activities do not have a significant impact on improving the financial result of these entities. The actual financial situation of ‘Puszcza Białowieska’ FPC forest districts reflects the modified net financial result, including for funds from the forest fund. Implementation of tasks in the field of nature protection and restrictions resulting from the acquisition of timber in ‘Puszcza Białowieska’ FPC forest districts significantly worsen their financial result. Implementation of additional tasks in the field of nature conservation causes a deterioration in the economic efficiency of forest management, which suggests extending the analyzes of other forest districts of the State Forests.
4
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Ocena wpływu kosztów z zakresu hodowli i ochrony lasu przed zwierzyną na efektywność ekonomiczną gospodarki leśnej

63%
Sikora A. T., Kaliszewski A.
Sylwan
|
2021
|
tom 165
|
nr 04
5
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Ceny surowca drzewnego w warunkach klęsk żywiołowych w Nadleśnictwie Węgierska Górka

63%
Sikora A. T., Ukalska J.
Leśne Prace Badawcze
|
2014
|
tom 75
|
nr 2
6
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Koszty działalności podstawowej w warunkach klęsk żywiołowych w Nadleśnictwie Węgierska Górka

63%
Sikora A. T., Ukalska J.
Leśne Prace Badawcze
|
2014
|
tom 75
|
nr 3
7
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Ekonomiczne konsekwencje występowania zwierzyny płowej w ekosystemach leśnych - analiza wybranych kosztów gospodarki leśnej

51%
Ferens M., Sikora A. T., Tkaczyk M.
Sylwan
|
2021
|
tom 165
|
nr 04
8
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Zagrożenia dla ekosystemu leśnego i odwiedzających obszary leśne w opinii turystów w Nadleśnictwie Krynki

51%
Konieczny A. A., Golos P., Sikora A. T.
Sylwan
|
2020
|
tom 164
|
nr 01
The paper presents declarative opinions of 239 tourists who visited the area of the Krynki Forest District in July−September 2013. The opinions were collected in direct interviews using of a questionnaire. The analysis distinguished two groups of respondents: 135 people (56,5%) who visited the forest district for the first time, and 104 respondents (43,5%) for whom it was the subsequent visit. We analysed the opinion of tourists on such problems as: (1) anthropogenic threats to the forest ecosystem, (2) factors constituting a threat to visitors to forest areas, and (3) forms of recreation and rest that can be implemented in forest areas. To examine the significance of mean differences between analysed groups of respondents that differ in experience and hypothetical readiness to declare the amount of WTP> 0, the Mann−Whitney test was used. Respondents considered forest fires and garbage left in the forest as the greatest threat to forest ecosystems, while among factors threatening people resting in forest areas, respondents pointed to the natural factors such as vipers, ticks and mosquitoes. Respondents considered that admissible forms of recreation and rest in forest areas are sport and cross−country races, horse riding and cycling, while ones that pose a threat to forest ecosystems, e.g. organization of mass events or bonfires and family events with barbecue, should be prohibited. No impact on differences in the opinions declared by the respondents, their tourist experience or readiness to declare the amount of WTP was disclosed.
9
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Podatki i opłaty obciążające państwowe gospodarstwo leśne w Polsce na przykładzie Nadleśnictwa Drewnica

51%
Zajac S., Mlynarski W., Sikora A. T., Wysocka-Fijorek E.
Sylwan
|
2015
|
tom 159
|
nr 08
The article examines taxes, fees and other payments that are incurred by the State Forests National Forest Holding (SFNFH) on the example of the Drewnica Forest District (central Poland) in period 2008−2012. Fiscal instruments are shown against the results of the operations carried out by the forest district, while considering natural and economic conditions and various functions (e.g. environmental, social) performed by the entity, as well as any additional costs incurred during the implementation of these functions. The balance sheet reports, financial statements and other financial and accounting documents, including the planning documents of the examined forest district, constitute the data source for this study. Over the five−year period, the Drewnica Forest District paid an average PLN 839,000 in taxes and fees per annum, and this amounted to approximately 6.1% of its revenue (including the contributions made by the forestry fund). The largest share of the tax paid was composed of VAT (PLN 479,000) and forestry tax (PLN 167,000), as well as income tax from individuals (PLN 129,000). Other relatively small charges included PFRON contributions (PLN 45,000), property tax (PLN 16,000), agricultural tax (PLN 1,000), as well as the fees for the perpetual usufruct of land (PLN 3,000). Between 2008 and 2012, the revenue of the Drewnica Forest District was less than its expenses, and the additional payments in the form of taxes and other fees further increased its deficit. The analysis of the level and structure of taxes and other fiscal charges is important in the context of maintaining the statutory requirement of the financial independence of SFNFH. Studies reveal that the structure and level of financial charges imposed on the organisational units of the State Forests should be subject to the specific nature and conditions of the forestry production process. The imposition of excessively restrictive financial charges in the form of various taxes, fees and payments, made mostly to the State Treasury and municipalities, could threaten the economic viability of the State Forests.
10
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Rekreacyjna funkcja lasów Nadleśnictwa Krynki w opinii publicznej

51%
Golos P., Sikora A. T., Konieczny A. A.
Sylwan
|
2019
|
tom 163
|
nr 11
The paper presents the research carried out using a questionnaire survey in Krynki Forest District, a forest area constituting an important place of rest for the residents of Białystok (NE Poland). A sample of 239 respondents was divided into two groups: 135 (56,5%) people visited the forest district for the first time, while for 104 ones (43,5%) it was the subsequent visit. To verify the differences in the responses between compared groups, the structure similarity index (P) and the test for the difference of the structure indexes (W) were used. To assess the significance of the difference in the average age of the respondents and the length of their visit Student’s t−test was used. For variables such as education, income and gender the Mann−Whitney test was used. There was no significant difference in opinions and declarations related to recreational management of forest areas as well as in the established structure of activities in the forest between analysed groups. The dominant form of spending free time in the Krynki Forest District is a walk and visits to several places in the forest with the passage of a car between them because of the limitations in the amount of free time indicated in the survey. In addition, the respondents value recreation in the forest managed, but at the same time expect silence and peace, indicating the limitations of collective and noisy forms of use of forest areas. The results allow to optimize the length and location of existing walking trails, so that the time necessary for their passage does not exceed 100 minutes declared for this type of activity. Respondents noticed the lack of viewpoints and designated safe places for grilling and lighting fires. The area with high tourist potential, which is an important attraction for visitors in the Krynki Forest District for the first time is the existing reservoir. For tourists who have knowledge about the attractions offered by the entity, an element encouraging a repeat visit could be planned and promoted periodic outdoor events.
11
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Ocena działalności firm leśnych w lasach beskidzkich

51%
Sikora A. T., Zajac S., Nybakk E.
Sylwan
|
2017
|
tom 161
|
nr 06
The paper presents the assessment of forestry contractors activities in the opinion of their owners and analyses the influence of selected factors on the results achieved by these contractors, as well as identified significant barriers and drivers associated with the activities of forestry contractors. The study was conducted among forestry contractors who offer their services in the field of forestry in eight forest districts of Beskid Śląski and Żywiecki in the Regional Directorate of State Forests in Katowice (southern Poland) between 2004 and 2010. The study combined quantitative and qualitative research methods used in social studies. The quantitative research method was carried out on a sample of 297 respondents. The questionnaire for the study consisted of a set of prepared statements using a seven−point Likert scale. The respondents were contacted by post. Finally, the analysis included 101 opinions (34% response rate). The qualitative research method proposed open−ended questions that overlapped thematically with the quantitative part of the study. The research had a character of direct and in−depth interviews. The qualitative research was conducted on a sample of seven respondents. Owners of forestry contractors very well assessed the service activities of their businesses, which resulted from the economic conditions of forest districts. Studies showed that the decline in economic activity of customers resulted in a deterioration of the results achieved by these contractors. Among the analysed factors, only the size of the company had a significant impact on the results achieved by these contractors in terms of forest management in the examined forest districts.
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