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Celem pracy była ocena bieżącej efektywności zabiegów trzebieżowych wykonanych w drzewostanach sosnowych na terenie Nadleśnictwa Bogdaniec w latach 2009-2013. Badaniami objęto drzewostany sosnowe II i III klasy wieku, rosnące na Bśw, BMśw, LMśw i Lśw. Poddano analizie bezpośrednie koszty uzyskania i zrywki drewna pozyskanego w trzebieżach oraz uzyskane przychody z jego sprzedaży. Na podstawie relacji przychodów do kosztów ustalono bieżącą ekonomiczną efektywność trzebieży przypadającą na 1 ha drzewostanu oraz na 1 m3 pozyskanego drewna. Na podstawie przeprowadzonych badań stwierdzono zróżnicowany poziom ekonomicznej efektywności zabiegów trzebieżowych w poszczególnych latach okresu badawczego. W analizowanym okresie nastąpił wzrost ekonomicznej efektywności zabiegów trzebieżowych w odniesieniu do zwiększającego się wieku drzewostanu i wzrastającej żyzności siedliska. Najwyższą opłacalność zbiegów uzyskało nadleśnictwo w drzewostanach III a podklasy wieku (w przeliczeniu na hektar) oraz w podklasie III b (w przeliczeniu na 1 m3 drewna), a także w drzewostanach rosnących na siedlisku Lśw.
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Próba klasyfikacji nauk ekonomicznych w leśnictwie

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The aim of the work is to present (i) the economic issues included in the forest management plans and (ii) the methodical bases of an ex post economic expertise, which may be carried out in order to evaluate the previous economic period, and should be a part of the economic annex to the forest management plan. Such expertise allows to formulate postulates and objectives to achieve in the near future, which are important for the forestry economics. The transformation in Poland occurred when the third revision of the forest management plans and instruction of the 1980 and 1994 were applied and caused significant changes in the Polish forestry. As a result, the concept of sustainable development of forestry appeared and the indicators and criteria for sustainable forest development were elaborated. However, they concerned mainly natural and social aspects, while the economic aspect was marginalized. Gradually, foresters began to appreciate the role of the economic analysis. The first versions of such expertise was already elaborated for the individual forest districts. The experience gained will certainly contribute to their dissemination and appreciation of included analysis and forecasts. The economic annexes should include information on value of the forest with an indication of the value of land and the stands themselves. The knowledge on the value of the forest, except for registration, is also required in determining changes as a result of business (in the income statement). The valuation of timber resources is also necessary in the evaluation of the effectiveness of economic projects in forestry affecting the changes in their value. In practice, the valuation of the forest is also essential in case of a change in the ownership or land use status. This usually applies to the sale, purchase, conversion or liquidation of the co−ownership, and also compensation for expropriation because of the road or residential construction. Furthermore, determination of the forest value is necessary in assessing the share of agriculture in national income. This applies particularly to the integrated economic and environmental national accounts in forestry, conducted in some European Union countries. The presented methodology of economic expertise points out the possibility of application the formula that introduces standardization of analysis of economy in the last economic period. It is also the contribution to the discussion on the elaboration of a single, synthetic parameter, which may influence on objectivity of economic conditions of the functioning of the forest holding.
The article describes the accuracy of Altman and Mączyńska predictive models. The research material consisted only of financial economic reports from wood−furniture sector for years 2003−2012. Multiple discriminant analysis (MDA) was the main method applied in the study and which was used for three years in advance before bankruptcy. To evaluate the accuracy of the analysed models, the companies classification matrix and the odds ratio were used. Obtained results showed higher prediction accuracy of Mączyńska model. Moreover, comparing with the Altman model, Mączyńska system was better adapted as a multiple discriminant analysis model allowing forecasting of bankruptcy and continued functioning of companies in the wood sector.
The aim of this work was to assess the rate of the changes in roundwood export and import in selected countries of the European Union during the period of 2003−2012. The data published in the FAO statistical yearbooks and concerning exported and imported timber amounts and values in the majority of the EU member states was analyzed. Based on the study, it can be concluded that international trade of wood is increasingly important in the development of the timber sector in different European countries. Import and export of raw timber changed both in terms of volume and value. In the years 2003−2012, the largest volume of timber export was recorded in Germany (55 mio m³). Compared to other countries, the extensive export of raw timber was also found in France (52 mio m³) and Latvia (44 mio m³). The greatest value of the exported roundwood in the analyzed decade was found in Germany (4,922 mio US$), France (3,482 mio US$) and the Czech Republic (2,690 mio US$). In the analyzed period, the largest importers of the roundwood material included Finland (106 mio m³), Austria (85 mio m³) and Sweden (76 mio m³). The highest value of imports of roundwood was recorded in Austria (7,224 mio US$). List of the countries characterized by high financial value of imported raw timber included Finland (6,771 mio US$) and Sweden (5,170 mio US$). Many countries (e.g. Luxembourg, Sweden, Ireland), that recorded a negative rate of volume change in raw timber export also, experienced an increase in the value of the change. In countries, which experienced the highest growth rate of raw timber import (i.e. Romania, Slovakia, Lithuania), one can see beneficial processes to support the development of the enterprises engaged in the processing of roundwood.
Harvested timber has many various wood defects. Analyses were carried out on material collected in Zaporowo Forest District (northern Poland). Results show that various defects were found in 35% of harvested timber on average. The share of timber with defects varied among individual species (pine – 44%, spruce – 22%, oak – 14%, birch – 9%, beech – 5%, lime and larch – 2% each, hornbeam and alder – 1% each). The individual wood defects appeared in harvested timber with following frequency: knots – 55%, knobs – 22%, foreign bodies – 7%, curvature – 5%, inner rot – 5%, galls – 2%, blue stain – 1%, insect holes – 1%, false heartwood – 1%, and cracks – 1%. Timber defects resulted in reduction of income from the sales. A decrease in income caused by various defects amounted from 0.07 PLN/m³ for brown sap stain to 68.83 PLN/m³ for knots. The greatest effect of wood defects on the reduction of income from sales was recorded for oak timber (518.30 PLN/m³), while the smallest for aspen (4.63 PLN/m³). Due to the fact that in almost all analysed tree species the dominant effect on the reduction of income from timber sales was caused by knots (open knots and knobs) systematic solutions need to be found in order to reduce the effect of this defect. It is particularly important in the case of oak timber, where a decrease in income from timber sales connected with this defect was the greatest.
This paper contributes to the ongoing discussion on the improvement of private forest management in Poland. It examines characteristics of various types of forestry companies encompassing either completely private forests or a mixture of private and state-owned forests. Different possibilities for operating private and state-owned forestry companies were examined. The assessment of forestry companies was carried out for three categories based on forest inventory data and economic information. Each of the categories contained three different types of forestry companies classified as follows: I – companies managing private forests only, II – companies managing both private and state-owned forests (e.g. those managed by a state-run forest district), III – the same as in II but assuming minimal costs. The different types of forestry companies were then subjected to a more detailed analysis with respect to the following factors: A – only their own administrative costs, B – administrative costs and overheads assumed to be the same as in the State Forests, C – overheads assumed to be the same as in the State Forests but administrative costs are calculated as in A. For each of the scenarios, income, costs and revenues were calculated. The different types of forestry companies established above also allowed for an assessment of the used data and their collection. In conclusion, incomes of the forestry companies were generally low due to forest stands being managed by companies. Only in scenario A, which assumes very low management costs, did each of the company types gain revenues. This means that the main direction for the development of forestry companies should be to maintain low management costs.
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