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Wyszukujesz frazę "forest economics" wg kryterium: Temat


Wyświetlanie 1-2 z 2
Tytuł:
Kierunki modyfikacji statusu Lasów Państwowych w Polsce
Trends in modification of the status of the State Forests in Poland
Autorzy:
Szramka, H.
Adamowicz, K.
Powiązania:
https://bibliotekanauki.pl/articles/989041.pdf
Data publikacji:
2017
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
gospodarka lesna
Panstwowe Gospodarstwo Lesne Lasy Panstwowe
status organizacyjno-prawny
zarzadzanie
kierunki zmian
forest economics
legal status
organisation
changes trend
Opis:
Over the last years, criticism of the State Forests policy has been becoming more and more frequent in the press. For that reason it is very important to inspire changes in the State Forests organisation system that will result in its adaptation to the changing requirements of the social market economy. From the economic point of view one of the most important problem is that the State Forests is an economic organisation without legal personality. This fact facilitates unjust criticism of this entity that leads to restriction in its economic activity and eventually decreases maximum gains from its resources. We present trends of changes from status quo across legitimate company to joint stock union and the budget unit. It is proposed to confer legal personality on the forest economic units so they become legitimate companies. Moreover it is also suggested to use the State Forests profits as evaluation criteria of its economic activity. The generated profits should be sufficient to protect owner (i.e. the state) interests and is intended to implement them to achieve important social and economic features. In addition, a new motivation system based on the incomes considering the interest of the state, company and the employers should be developed. In order to reduce conflicts that arise from limited ability to use environmental and social functions, efforts should be made to precisely determine leading functions of chosen forest areas. The main goal of the proposed legal and organizational reform of the State Forests is to create conditions to generate higher legal revenues from various from of forest activity and allocate them for implementation of non−economic forest functions. This would make possible to achieve greater social acceptance of actions made by the franchise.
Źródło:
Sylwan; 2017, 161, 05; 355-364
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena wykorzystania mierników księgowych do badania rentowności Państwowego Gospodarstwa Leśnego Lasy Państwowe
Assessing the usefulness of accounting measures for examining profitability of the State Forests National Forest Holding
Autorzy:
Ankudo-Jankowska, A.
Glura, J.
Powiązania:
https://bibliotekanauki.pl/articles/1294001.pdf
Data publikacji:
2016
Wydawca:
Instytut Badawczy Leśnictwa
Tematy:
lesnictwo
ekonomika lesnictwa
Panstwowe Gospodarstwo Lesne Lasy Panstwowe
rentownosc
ksiegowosc
mierniki
rentownosc majatku
rentownosc kapitalu wlasnego
rentownosc sprzedazy
lata 2008-2012
forest economics
ratio analysis
profitability ratios
Opis:
The purpose of this study was to analyze the profitability of the State Forests by using accounting measures and to determine their practical applicability for evaluating the State Forests’ activities covering the years 2008 – 2012. In our assessment, we used the ratios: return on assets, return on equity and return on sales, which were calculated for the four following levels of financial result: operating result and economic activity result, gross profit and net profit. The degree of variability of the analyzed ratios was determined for the years 2008–2012. On the basis of our survey, the State Forests’ activities were found to be profitable. The ratios return on assets, sales and equity show only slight variation depending on the applied category of financial results. Furthermore, this study confirms that there is a high degree of variation over time. In the years 2008–2012, the profitability ranged from 2% to 13% with the highest profit having been reached in 2011. We conclude that for the State Forests’ activity assessment, the profitability ratios established for the category of operating results will be of great significance.
Źródło:
Leśne Prace Badawcze; 2016, 77, 2
1732-9442
2082-8926
Pojawia się w:
Leśne Prace Badawcze
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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