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


Wyświetlanie 1-4 z 4
Tytuł:
Alternatywne koszty ustanowienia rezerwatów przyrody w lasach na przykładzie wybranych nadleśnictw województwa mazowieckiego
Opportunity costs of establishing nature reserves in selected forest districts of the Mazowieckie Province
Autorzy:
Kaliszewski, A.
Młynarski, W.
Powiązania:
https://bibliotekanauki.pl/articles/1315962.pdf
Data publikacji:
2014
Wydawca:
Instytut Badawczy Leśnictwa
Tematy:
lesnictwo
woj.mazowieckie
ochrona przyrody
nadlesnictwa
Nadlesnictwo Celestynow
Nadlesnictwo Plonsk
Nadlesnictwo Zwolen
Nadlesnictwo Grojec
rezerwaty przyrody
ustanowienie rezerwatu
koszty straconych korzysci
utrata miejsc pracy
zmniejszenie przychodow
biodiversity conservation
public forests
local labour market
tax concessions
Opis:
The article presents the results of research on the opportunity costs related to establishing nature reserves in four randomly-selected forest districts located in the Mazowieckie Province: Celestynów, Grójec, P³oñsk and Zwoleń. Our analysis included calculation of profits forgone by forest districts due to the cessation of timber harvesting in nature reserves and an estimation of work places lost as a result of introduction of new limitations, as well as the expenses incurred by municipalities related to their establishment of forest tax concessions in nature reserves. The establishment of nature reserves incurred losses related to timber harvest of about 246 thousand m3 during the period of 10 years, which is equivalent to between 4.1% and 19.8% of the planned timber harvest stated in the forest management plans of the studied forest districts. Total opportunity costs were equal to 25.5-27.2 million PLN during these 10 years or 1502-1605 PLN/ha of nature reserve annually. Annual opportunity costs calculated per unit of forest area were equal to 56-60 PLN/ha. The estimated loss in work places was 98.8 working days annually per 1000 ha of forest area in forest districts. Total expenses incurred by municipalities related to establishment of forest tax concessions in nature reserves reached about 18.1 thousand PLN in 2011. The research results show that the economic and social costs of nature protection activities are concentrated in their places of their origin. Those costs are felt the most by the owners of the affected forests and local communities. We recommend that possibilities are explored for the introduction of instruments to allow the mitigation of negative effects resulting from restrictions in forest use. Restructuring of forest and nature protection policy, to take into account the interests of all stakeholders would provide an improved model for the use of these forests.
Źródło:
Leśne Prace Badawcze; 2014, 75, 1; 89-99
1732-9442
2082-8926
Pojawia się w:
Leśne Prace Badawcze
Dostawca treści:
Biblioteka Nauki
Artykuł
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:
Bezpośrednie koszty i źródła finansowania ochrony przyrody i różnorodności biologicznej w nadleśnictwach w województwie mazowieckim
Direct costs and sources of financing of nature conservation and biodiversity protection in forest districts in the Mazowieckie Province
Autorzy:
Kaliszewski, A.
Młynarski, W.
Powiązania:
https://bibliotekanauki.pl/articles/989967.pdf
Data publikacji:
2014
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
nadlesnictwa
ochrona przyrody
ochrona bioroznorodnosci
koszty bezposrednie
zrodla finansowania
woj.mazowieckie
public funds
subsidies
forest policy
Opis:
The paper analyses direct costs of nature conservation and biodiversity protection incurred by forest districts of the State Forests in the Mazowieckie Province in the period 2008−2011. It also examines sources of their financing. The study shows that the largest amount of money – 65% of all costs – was spent on a wide range of activities related to biodiversity protection. The most significant fund donors were forest districts themselves. They provided 68.3% of all resources for nature conservation and biodiversity protection. The research also shows that funds received for these purposes from the state budget are rather of secondary importance.
Źródło:
Sylwan; 2014, 158, 07; 491-498
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 1-4 z 4

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