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Wyświetlanie 1-8 z 8
Tytuł:
Ocena efektywności ekonomicznej gospodarki leśnej w Leśnym Kompleksie Promocyjnym Puszcza Białowieska. Część 1. Analiza działalności i wynik finansowy
Evaluation of the economic efficiency of forest management in the 'Puszcza Bialowieska' Forest Promotional Complex. Part 1. Analysis of the activity and financial result
Autorzy:
Konieczny, A.A.
Sikora, A.T.
Powiązania:
https://bibliotekanauki.pl/articles/980249.pdf
Data publikacji:
2019
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
lesne kompleksy promocyjne
Lesny Kompleks Promocyjny Puszcza Bialowieska
nadlesnictwa
Nadlesnictwo Bialowieza
Nadlesnictwo Browsk
Nadlesnictwo Hajnowka
gospodarka lesna
efektywnosc ekonomiczna
przychody
koszty
wyniki finansowe
revenues and costs of activity
financial result
nature protection in forests
Opis:
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 effi− ciency of forest management, which suggests extending the analyzes of other forest districts of the State Forests.
Źródło:
Sylwan; 2019, 163, 07; 531-541
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena efektywności ekonomicznej gospodarki leśnej w Leśnym Kompleksie Promocyjnym Puszcza Białowieska. Część 2. Analiza wskaźników gospodarczych i finansowych
Evaluation of the economic efficiency of forest management in the 'Puszcza Bialowieska' Forest Promotional Complex. Part 2. Analysis of economic and financial indicators
Autorzy:
Konieczny, A.A.
Sikora, A.T.
Powiązania:
https://bibliotekanauki.pl/articles/985717.pdf
Data publikacji:
2019
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
lesne kompleksy promocyjne
Lesny Kompleks Promocyjny Puszcza Bialowieska
nadlesnictwa
Nadlesnictwo Bialowieza
Nadlesnictwo Browsk
Nadlesnictwo Hajnowka
gospodarka lesna
efektywnosc ekonomiczna
plynnosc finansowa
rentownosc
aktywnosc gospodarcza
zadluzenia
financial liquidity
profitability
management efficiency
nature protection in forests
Opis:
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.
Źródło:
Sylwan; 2019, 163, 08; 619-628
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena działalności firm leśnych w lasach beskidzkich
Assessment of forestry contractors activities in the forests of the Beskidy Mts.
Autorzy:
Sikora, A.T.
Zając, S.
Nybakk, E.
Powiązania:
https://bibliotekanauki.pl/articles/989089.pdf
Data publikacji:
2017
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
Beskid Slaski
Beskid Zywiecki
RDLP Katowice
firmy lesne
uslugi lesne
ocena dzialalnosci
ocena jakosciowa
ocena ilosciowa
czynniki rozwoju
bariery rozwoju
wlasciciele
badania ankietowe
entrepreneurship
forestry contractors
business condition
Opis:
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.
Źródło:
Sylwan; 2017, 161, 06; 443-450
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rekreacyjna funkcja lasów Nadleśnictwa Krynki w opinii publicznej
Recreational function of forests in the Krynki Forest District in the public opinion
Autorzy:
Gołos, P.
Sikora, A.T.
Konieczny, A.A.
Powiązania:
https://bibliotekanauki.pl/articles/979375.pdf
Data publikacji:
2019
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lasy
funkcje lasu
funkcje rekreacyjne
zagospodarowanie rekreacyjne
opinia publiczna
leśnictwo
Nadleśnictwo Krynki
RDLP Białystok
timber quality variation
defects
pinus sylvesrtis
Opis:
The aim of the research was to determine the impact of selected habitat and age features on the qualitative properties of Scots pine (Pinus sylvestris L.). The research was carried out on forest stands from the Olesno, Wymiarki and Kalisz Pomorski forest districts (western Poland). The collected data provided information on technical and dimensional properties as well as quality classes for logs from Scots pine stands. The severity of the occurrence of seven basic wood defects, identified on the perimeter and length of the model log was identified and described. The collected data was used to determine the distribution of defect groups. For distributions of defect groups, normal distribution criteria were met. For the Scots pine assortments, the ANOVA showed that the hypothesis of the occurrence of an equal number of defects on the side of the logs in three separated classes of WA0, WB0 and WC0 of the quality of the raw material should be rejected. For the Tukey test, the results indicate that there is no reason to reject this hypothesis. The obtained p−value in this case is 0.09 for WB0 and WC0. There was no influence of the diameter of the logs and the habitat on the number of defects. Number of defect groups is correlated with the distance from the butt in Kalisz Pomorski and Wymiarki forest districts but not in Olesno. In that case the increase in the number of defect groups has its maximum in the zone of 6−8 m of the log length.
Źródło:
Sylwan; 2019, 163, 11; 913-923
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zagrożenia dla ekosystemu leśnego i odwiedzających obszary leśne w opinii turystów w Nadleśnictwie Krynki
Threats to the forest ecosystem and visitors in forest areas in the opinion of tourist in the Krynki Forest District
Autorzy:
Konieczny, A.A.
Gołos, P.
Sikora, A.T.
Powiązania:
https://bibliotekanauki.pl/articles/974060.pdf
Data publikacji:
2020
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lasy
leśnictwo
zagrożenia lasu
zagrożenia człowieka
turyści
opinia społeczna
ekosystemy leśne
Nadleśnictwo Krynki
quantitative survey of public opinion
threats to the forest ecosystem
threats to tourists
Opis:
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.
Źródło:
Sylwan; 2020, 164, 01; 25-31
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
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:
Zastosowanie punktowo-drzewostanowej metody inwentaryzacji ptaków w lasach zagospodarowanych
Application of the point-stand method of the bird census in the managed forests
Autorzy:
Sikora, D.
Borecki, T.
Powiązania:
https://bibliotekanauki.pl/articles/979013.pdf
Data publikacji:
2020
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
drzewostany gospodarcze
inwentaryzacja zwierzat
metoda punktowo-drzewostanowa
leśnictwo
ptaki leśne
forest birds
point counting method
biodiversity indicators
Opis:
This paper presents the results of a bird census in the Morgi forest range in the Kolbuszowa Forest District (SE Poland). The census was conducted using the point−stand method, i.e. a modification of the point count. This modification enabled tailoring the method to the conditions of the Polish forestry, in which forest stand that is the basic unit of silviculture planning and forest management. The aim of the study was to test the new method of bird census in the managed and large−scale forest units, and to evaluate the utility of the results for conservation measures. Based on the list of stands of the Kolbuszowa Forest District, we drew randomly 270 forest stands, taking into account their most important features: dominant species, forest habitat type, age and vertical structure. Bird counts were carried out in spring of 2014 and 2015. Each stand was inspected twice during each season: 1) between April and mid−May, and 2) between mid−May and the first decade of July. In total, 1080 observation (listening) sessions were conducted and each of the stands was inspected four times. As a result, 14 982 bird observations of 15 757 individuals belonging to 113 species were made. In case of 6720 observations, 7186 individuals belonging to 85 species were recorded in the studied stands. The point−stand bird census presented in the paper, which is a forest−range census type, is adequate for use in large−scale forest units. It allows to determine fauna indices that characterise the forest range, together with the most important features of stands.
Źródło:
Sylwan; 2020, 164, 03; 237-245
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena możliwości włączenia Lasów Sobiborskich do sieci obszarów Important Birds Areas oraz obszarów specjalnej ochrony ptaków
Possibility of inclusion of the Sobibór Forests into Importand Birds Areas and Special Protection Areas networks
Autorzy:
Kanclerska, K.
Karpińska, O.
Woźniak, B.
Grzębkowski, M.
Aftyka, S.
Belcik, M.
Bożycki, L.
Celej, M.
Chodkiewicz, T.
Kuszner, M.
Litwiniak, K.
Pawelec, M.
Pietrasz, K.
Rożycki, A.L.
Sikora, D.
Smith, L.
Stasiak, K.
Szewczuk, W.
Sliwiński, S.
Tylkowski, S.
Woźniak, M.
Woźniak, P.
Wójciak, J.
Żołądek, K.
Keller, M.
Powiązania:
https://bibliotekanauki.pl/articles/985820.pdf
Data publikacji:
2018
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
ochrona przyrody
Lasy Sobiborskie
walory przyrodnicze
fauna
ptaki
ochrona zwierzat
Europejska Siec Ekologiczna Natura 2000
obszary specjalnej ochrony ptakow
bird protection areas
nature 2000 network
Opis:
One of the greatest challenges of nature conservation is to identify and locate networks of protected areas, which will preserve the biodiversity. The paper aims to show the ornithological value of the Sobibór Forests (E Poland) and to emphasize the fact that the network of Important Bird Areas (IBA) and Special Protection Areas within Natura 2000 (SPA) may require additions. The study was conducted in the period of 2008−2016, mainly on forested areas occupying 256 km2. The Sobibór Forests are characterized by a large diversity of habitats, but are mainly covered by Scots pine Pinus sylvestris. High diversity of wetlands and marshlands make the Sobibór Forest unique within the country. Three methodologies were used to estimate population size of chosen species: sampling, census and random observations. 31 species from Annex I of the Birds Directive plus 25 species of SPEC or non−SPECE category were observed which allows to consider this area as one of the most valuable for avifauna in Poland. Six breeding species classify the Sobibór Forests as the IBA and SPA. These species include Black Stork Ciconia nigra (8−13 breeding pairs), Common Crane Grus grus (80−120 breeding pairs), Grey Great Owl Strix nebulosa (0−7 breeding pairs i.e. 50−100% of Polish breeding population), Eagle Owl Bubo bubo (6 breeding pairs), White−backed Woodpecker Dendrocopos leucotos (40−70 breeding pairs) and Grey−headed Woodpecker Picus canus (20−40 breeding pairs). Six other species show potential for qualification, but not enough data has been collected yet. The list of this specie includes: Short−toed Snake Eagle Circaetus gallicus, Common Snipe Gallinago gallinago, Stock Dove Columba oenas, European Nightjar Caprimulgus europaeus, Collared Flycatcher Ficedula albicollis and Bluethroat Luscinia svecica. The Sobibór Forests occupy a small area compared to other IBA forests. However, the number of breeding species classifies the surveyed area as 7th among other IBAs. Moreover all eligible species may be considered as a bioindicators of the natural state of the forest. This is proof of the high natural value of this area.
Źródło:
Sylwan; 2018, 162, 02; 146-154
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-8 z 8

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