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Wyszukujesz frazę "Wysocka, I." wg kryterium: Wszystkie pola

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    Tytuł:
    Podatki i opłaty obciążające państwowe gospodarstwo leśne w Polsce na przykładzie Nadleśnictwa Drewnica
    Taxes and fees incurred state forests in Poland on the example of the Drewnica Forest District
    Autorzy:
    Zając, S.
    Młynarski, W.
    Sikora, A.T.
    Wysocka-Fijorek, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/989706.pdf
    Data publikacji:
    2015
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    nadlesnictwa
    Nadlesnictwo Drewnica
    dzialalnosc gospodarcza
    obciazenia finansowe
    podatki
    state forest
    taxes and fees
    poland
    Opis:
    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.
    Źródło:
    Sylwan; 2015, 159, 08; 693-704
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ekonomiczna efektywność naturalnego i sztucznego odnowienia drzewostanów sosnowych w Nadleśnictwie Nowa Dęba
    Economic effectiveness of natural and artificial regeneration of Scots pine stands in the Nowa Deba Forest District
    Autorzy:
    Długosiewicz, J.
    Zając, S.
    Wysocka-Fijorek, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/985715.pdf
    Data publikacji:
    2019
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    gospodarka lesna
    drzewostany sosnowe
    odnowienia lasu
    odnowienia naturalne
    odnowienia sztuczne
    efektywnosc ekonomiczna
    ocena ekonomiczna
    Nadlesnictwo Nowa Deba
    scots pine
    natural regeneration
    artificial regeneration
    costs
    effectiveness assessment
    Opis:
    A prerequisite for effective forest management is a detailed economic analysis of given management determinants. In the forest district’s expenditures, next to the wood harvesting and skidding, the cost of silvicultural activities constitute a considerable share. The choice of forest management methods, including those for forest regeneration has a significant effect on the costs incurred for silvicultural activities as well as on the quality of emerging new generation. The aim of the study was to assess the economic effectiveness of Scots pine stand management using natural and artificial regeneration. The research determined the size and structure of expenditures incurred for the establishment and maintenance of crops. We also carried out the analysis and assessment of the effects of the selected regeneration method on forest management economic efficiency. The economic analysis included the comparison of the costs of establishment and maintenance of stands with artificially regenerated Scots pine trees with the costs of analogous activities carried out within the research plots with Scots pine from self−seeding. The studies were carried out on 4 types of forest sites, i.e.: fresh coniferous, fresh mixed coniferous, wet mixed coniferous and fresh mixed deciduous. The analyses were carried out using the cash flow method – the stream of expenditure incurred for stand management. The total costs of artificial stand regeneration and maintenance were on average higher by 1,443.24 PLN/ha of plantation as compared to naturally regenerated stands. Lower costs of tending and corrections performed in artificially regenerated Scots pine stands did not compensate for high expenditure incurred on regeneration activities, and as a result the total cost amounted to an average of 5,002.94 PLN/ha, whereas in the case of natural regeneration the total cost was 3,559.70 PLN/ha. In the analysed methods, the site conditions were of great importance to the amount of expenditures incurred for stand regeneration and maintenance. The economic viability of forest natural regeneration was confirmed for fresh coniferous, fresh mixed coniferous and wet mixed coniferous habitat types. In fresh mixed deciduous site, high costs of tending treatments and corrections had a major effect on the low economic result of the natural method of forest regeneration. The presented results on the effectiveness of management of Scots pine stands or those with the predominance of Scots pine using natural and artificial regeneration can be an important factor in taking appropriate silvicultural decisions, based on the assessment and knowledge of determinants affecting profitability of undertakings.
    Źródło:
    Sylwan; 2019, 163, 05; 373-384
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zmiany cen, ilości i wartości surowca drzewnego sprzedawanego w Lasach Państwowych
    Changes in prices, volume and value of wood raw material sold by the State Forests
    Autorzy:
    Wysocka-Fijorek, E.
    Lachowicz, H.
    Powiązania:
    https://bibliotekanauki.pl/articles/985841.pdf
    Data publikacji:
    2018
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    surowce drzewne
    drewno
    ceny
    wartosc
    dynamika cen
    analiza sprzedazy
    indeks Laspeyresa
    indeks Fischera
    indeks Paaschego
    dynamics measures
    laspeyres index
    paasche index
    fisher index
    Opis:
    The State Forests in Poland operate according to the principles of sustainable forest management combining and fulfilling diverse functions. Wood production is one of them. In this context, the question arises whether the species composition of forest stands has a greater impact on timber sales than the optimization of the assortment structure of harvested timber. The aim of the paper is to present the dynamics of prices, volume and value of timber sold by the State Forests and to examine the impact of the price and volume on the value of timber sales. The analysis of the dynamics measures was based on the data in the financial reports published annually on the websites of the State Forests as well as on the announcements of the Central Statistical Office in Poland on the average price of timber, calculated from the average price of timber sold by forest districts in the first three quarters of the year. The aggregate indices were calculated using the data on the volume, prices and value of the sold timber included in the State Forests Information System. The data were obtained by dividing wood assortments and species into groups. The analysis focused on years 2012−2014. It included seven tree species: pine, spruce, fir, oak, beech, alder and birch as well as the most common groups of wood assortments: WA, WB, WC, WD, WBCK, WCK, S1, S2, S4, M1 and M2, for which the weighted average price of timber and the amount of timber sold were calculated in individual years. Of the analysed characteristics (price, volume, value), the average rate of changes in timber prices was the lowest and amounted to 1.9% per year. The volume of timber offered on the market increased by 3.01% annually. The cumulative effect of the increase in the price and volume of timber offered for sale was 5.94% of the annual value of timber sold.
    Źródło:
    Sylwan; 2018, 162, 01; 12-21
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Przyczyny i kierunki przeklasyfikowywania gruntów nieleśnych na leśne w świetle badań ankietowych
    Causes and directions of reclassification of non-forest lands into forest lands according to the survey results
    Autorzy:
    Wysocka-Fijorek, E.
    Kaliszewski, A.
    Powiązania:
    https://bibliotekanauki.pl/articles/973334.pdf
    Data publikacji:
    2017
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    polityka lesna
    zalesianie
    grunty nielesne
    zmiana klasyfikacji gruntu
    polityka rolna
    badania ankietowe
    leśnictwo
    rozwój obszarów wiejskich
    afforestation
    forestry policy
    agricultural policy
    national programme of the forest cover extension
    rural development
    Opis:
    In Poland, there are large discrepancies between the area of forest lands recorded in land−use registers of local authorities and the actual state of forest area in the field. These discrepancies were estimated to 800,000 hectares in 2016, which is 2.5% of the land area of Poland. The diver−gences result primarily from different definitions of a forest in forest regulations and legislation concerning land−use registry and the insufficient update of land registry databases. The aim of the paper is to define the major causes of reclassification of non−forest lands into forest lands and to determine the origin of forests on those lands. The study is based on a mail questionnaire survey carried out in all local public authorities all over the country (altogether 314 rural and 66 municipal counties). The questions focused on manners lands were used in a county, including the area of artificial and natural afforestation and the area of lands reclassified into forest lands over the period 2009−2013, as well as causes of such reclassification. Altogether 232 responses were collected (61.1%), 122 of which contained data of sufficiently good quality. The results show that afforestation of non−forest lands were mostly carried out in an artificial way. Reclassification into forest lands was conducted almost exclusively within rural counties. The reclassified lands were largely regenerated by natural succession. The key factor of land reclassification were works related to forest management planning in non−state owned forests. Afforestation carried out within the Rural Development Programme, co−financed from EU funding, was the second most important factor. In case of afforestation, land reclassification is obligatory no later than in the fifth year after a new forest was planted. The paper concludes with suggestions that there are no effective legal regulations that would make land owners to reclassify their afforested lands into forest lands, except cases of agricultural lands afforestation within the Rural Development Programme. Therefore, it is recommended to seek to cover all non−state owned forests with forest management plans and to obtain the compliance of land registries with the real situation in the field.
    Źródło:
    Sylwan; 2017, 161, 06; 460-466
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
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