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Wyszukujesz frazę "Młynarski, W." wg kryterium: Autor

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    Tytuł:
    Metoda DEA w badaniu efektywności nadleśnictw
    Data Envelopment Analysis in evaluation of the forest districts efficiency
    Autorzy:
    Młynarski, W.
    Prędki, A.
    Powiązania:
    https://bibliotekanauki.pl/articles/989059.pdf
    Data publikacji:
    2017
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    nadlesnictwa
    gospodarka lesna
    efektywnosc gospodarki
    efektywnosc finansowa
    metody analizy
    metoda DEA
    forestry
    efficiency
    dea method
    Opis:
    The aim of this paper was to evaluate the financial and economic resources efficiency of forest districts in the years 2008−2012 using a nonparametric approach of the Data Envelopment Analysis (DEA). DEA is a linear programming based method for evaluating the performance of comparable production units such as firms. The relative efficiency of compared forest districts is calculated with the Variable Returns to Scale (VRS) model. Although the method is already extensively applied in many areas of economics, its use in forestry remains limited. We studied 110 forest districts from Wrocław, Katowice, Kraków and Krosno regional directorates of the State Forests. The research was conducted in groups of forest districts according to the similar forest site type, which ensured the homogeneity of the units and the comparability of research results. Two categories of the forest districts were identified: ‘lowland' and ‘upland−mountain' ones. The study covered selection of input (efforts) and output (results) variables as well as selection of appropriate DEA model, which were used to evaluate technical efficiency of the forest districts. Within the so−called model of economic resources they were quantified in technical units, whereas in a financial model – in value terms. The research shows differences in the use of economic and financial resources by the analyzed forest districts. The ‘lowland' were more effective than ‘upland−mountain' ones both in terms of the use of the financial and economic resources. Average relative efficiency in a financial model for the ‘lowland' forest districts amounts to 0.896, while for the ‘upland−mountain' ones – to 0.839. In economic resources model this parameter equals 0.853 and 0.823, respectively. The DEA method may be an alternative or complementary to other methods of evaluation of the forest district efficiency. Any attempt of such analysis may be very valuable support in the forest management.
    Źródło:
    Sylwan; 2017, 161, 12; 1018-1025
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Wskaźnik stopnia trudności gospodarowania leśnictw Lasów Państwowych
    Management Difficulty Index in the forest ranges of the State Forests
    Autorzy:
    Kocel, J.
    Kwiecień, R.
    Młynarski, W.
    Mionskowski, M.
    Powiązania:
    https://bibliotekanauki.pl/articles/996610.pdf
    Data publikacji:
    2012
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    lesnictwa
    gospodarka lesna
    stopien trudnosci
    wskaznik stopnia trudnosci gospodarowania
    management difficulty index
    forest range
    state forests
    Opis:
    The paper presents the calculations of the Management Difficulty Index (STG) for forest ranges in the State Forests. The calculations were made on the basis of the characteristics of the management conditions and the scope of tasks for all forest ranges in the country in 2009. The usefulness of the STG index was proven in the management practice of the State Forests.
    Źródło:
    Sylwan; 2012, 156, 06; 403-413
    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
      Wyświetlanie 1-3 z 3

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