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    Wyświetlanie 1-8 z 8
    Tytuł:
    Koncepcja prywatno-państwowej spółki leśnej
    Concept of private-public forest company
    Autorzy:
    Wysocka-Fijorek, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/994515.pdf
    Data publikacji:
    2013
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    gospodarka lesna
    lasy panstwowe
    lasy prywatne
    zarzadzanie
    spolki
    company
    private forests
    public forests
    management
    Opis:
    The aim of the paper was to develop a concept of private−public forest company. Suggested management model in private forests differs significantly from the one that is currently functioning. General partnership as business entity was analysed. Concept of partnership was developed and assumptions necessary for its functioning were considered.
    Źródło:
    Sylwan; 2013, 157, 11; 803-810
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ocena funkcjonowania różnych typów spółek leśnych w warunkach zmiennych kosztów administracji i produkcji leśnej
    Evaluation of forestry companies with differing administrative and production costs
    Autorzy:
    Wysocka-Fijorek, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/45689.pdf
    Data publikacji:
    2017
    Wydawca:
    Instytut Badawczy Leśnictwa
    Tematy:
    lesnictwo
    ekonomika lesnictwa
    gospodarka lesna
    lasy prywatne
    lasy panstwowe
    spolki
    zarzadzanie
    funkcjonowanie
    koszty administracyjne
    produkcja lesna
    Opis:
    This paper contributes to the ongoing discussion on the improvement of private forest management in Poland. It examines characteristics of various types of forestry companies encompassing either completely private forests or a mixture of private and state-owned forests. Different possibilities for operating private and state-owned forestry companies were examined. The assessment of forestry companies was carried out for three categories based on forest inventory data and economic information. Each of the categories contained three different types of forestry companies classified as follows: I – companies managing private forests only, II – companies managing both private and state-owned forests (e.g. those managed by a state-run forest district), III – the same as in II but assuming minimal costs. The different types of forestry companies were then subjected to a more detailed analysis with respect to the following factors: A – only their own administrative costs, B – administrative costs and overheads assumed to be the same as in the State Forests, C – overheads assumed to be the same as in the State Forests but administrative costs are calculated as in A. For each of the scenarios, income, costs and revenues were calculated. The different types of forestry companies established above also allowed for an assessment of the used data and their collection. In conclusion, incomes of the forestry companies were generally low due to forest stands being managed by companies. Only in scenario A, which assumes very low management costs, did each of the company types gain revenues. This means that the main direction for the development of forestry companies should be to maintain low management costs.
    Źródło:
    Leśne Prace Badawcze; 2017, 78, 1
    1732-9442
    2082-8926
    Pojawia się w:
    Leśne Prace Badawcze
    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:
    Określenie wielkości standardowych kosztów administracyjnych nadleśnictw na podstawie wskaźnika stopnia trudności gospodarowania
    Determination of the standard administrative cost level in forest districts based on a synthetic management difficulty index
    Autorzy:
    Kocel, J.
    Kwiecień, R.
    Wysocka-Fijorek, E.
    Mionskowski, M.
    Garbacz, M.
    Powiązania:
    https://bibliotekanauki.pl/articles/985807.pdf
    Data publikacji:
    2018
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    nadlesnictwa
    koszty administracyjne
    wskaznik stopnia trudnosci gospodarowania
    management difficulty index (stg)
    forest districts
    standardization of administrative costs
    Opis:
    The paper presents the results of the standardization of administrative costs of forest districts using the Management Difficulty Index (STG) for forest districts. It discusses the basis for the structuring of the STG for forest districts as well as standardization of administrative costs of the regional directorates of the State Forests using the source data from 2014. The source data for the administrative costs incurred by forest districts as well as the data on natural−forest conditions and annual economic tasks of forest districts were obtained from the State Forests Information System database for all forest districts in the country, the Bureau for Forest Management and Geodesy and the Forest Data Bank. Information on the social environment of forest districts was obtained from the Local Data Bank of the Central Statistical Office and the data on the number of cases of theft and damage to forests directly from forest districts. The obtained results indicate that the index value calculated for the regional directorates of the State Forests (RDSF) was determined by the number of subordinate forest districts and index values obtained by them. The highest STG value in 2014 was reported for: Katowice RDSF – 153.43, Szczecin RDSF – 145.2 and Wrocław RDSF – 128.7 points. The lowest STG value was recorded in the Warsaw RDSF – 49.39, Kraków RDSF – 53.14 and Gdańsk RDSF – 64.02 points. The calculated differences between the total administrative costs incurred by forest districts and the total standard administrative costs calculated on the basis of the mean value of 1 point of STG for forest districts in the State Forests for 2014 allowed dividing the regional directorates of the State Forests into two groups. The first one consists of 10 regional directorates, whose total actual administrative activity costs were lower than total standard administrative costs (negative values). The other group consists of 7 regional directorates, whose total standard administrative costs were lower than actual costs incurred in 2014 (positive values). STG indices for forest districts can be successfully used to standardize the total costs of forest districts. They should be a helpful tool in developing more objective methods of shaping the employment level in forest districts taking into account natural−forest conditions and economic tasks being implemented in these organizational units.
    Źródło:
    Sylwan; 2018, 162, 02; 101-109
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Metody standaryzacji kosztów jednostkowych wybranych prac z zakresu hodowli lasu
    Methods of standardisation of the unit costs of selected silvicultural works
    Autorzy:
    Kocel, J.
    Wysocka-Fijorek, E.
    Mionskowski, M.
    Powiązania:
    https://bibliotekanauki.pl/articles/979356.pdf
    Data publikacji:
    2019
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    hodowla lasu
    prace hodowlane
    koszty pracy
    koszty jednostkowe
    standaryzacja
    leśnictwo
    costs standardization
    costs of silviculture
    financial system of state forests
    Opis:
    The article presents methods for standardizing the costs of the silvicultural treatments (renewals and afforestation, corrections and additions, tending). Our scope included the statistical determination of factors shaping the costs of selected works, elaborating methods of their standardization, assessment of these methods suitability for determining standard unit costs of selected silvicultural works, and selection of the method for application in the financial system of the State Forests. The data were obtained from the database of the State Forests Information System for all forest districts in the country. Information about the social background of forest districts was obtained from the Local Data Bank. Initially we analysed factors shaping the costs of forest works. The first developed method was based on the grouping of forest districts with similar natural conditions described by the forest habitat types, which are the main factor shaping the costs of silviculture. The other method consisted of technological models for the field−works using the time−consumption catalogues used in the State Forests. Each of the developed methods is characterized by specific disadvantages and advantages. The first method determines the standard costs on the basis of historical data. The use of data incurred by forest districts in previous years has a major disadvantage, as they may contain results of poor efficacy from previous periods. However, the creation of groups of forest districts with similar natural conditions by organizational units from different regions of the country with different economic and social conditions, as various regional directorates of the State Forests pursuing a specific policy on the amount of rates for services performed by forest companies limits the disadvantages. The main advantage of the other method is that it is not based on the historical data. This method also gives the forest district management the opportunity to compare rates for services provided by forestry companies with the economic environment of the forest district, thanks to the use of the average monthly gross wages in administration districts. The disadvantage of this method is the lack of source data (time−consumption) from forest districts planning costs in natural units and applying long−term agreements with forestry services companies. Full assessment of the proposed methods will be possible after comparison of standardized costs calculated by different methods with actual values.
    Źródło:
    Sylwan; 2019, 163, 11; 892-902
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Struktura sortymentowa pozyskiwanego drewna w podklasach wieku w wybranych rodzajach rębni w drzewostanach sosnowych
    Assortment structure of harvested wood in age subclasses in selected cutting systems in Scots pine stands
    Autorzy:
    Parzych, S.
    Mandziuk, A.
    Wysocka-Fijorek, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/980187.pdf
    Data publikacji:
    2019
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    drzewostany sosnowe
    rebnie
    sosna zwyczajna
    Pinus sylvestris
    pozyskiwanie drewna
    struktura sortymentowa
    management system
    cutting system
    assortment of wood
    scots pine
    Opis:
    Scots pine is the dominant forest tree species in Poland covering 58.0% of the forest area and constituting 61.1% of timber resources. Theoretically, all types of cuttings can be used in pine stands, but the purpose of the paper is to analyse the share of the main groups of assortments obtained from such stands with the use of: clear, group and gradual cuttings. It should be remembered that all types and forms of cutting are ideological, and the choice of a particular system should be determined by the silviculture goal. We used the data from the years 2012−2014 to conduct the research. The analysis covered Scots pine stands from all forest districts of the State Forests National Forest Holding, in which this species had a share of 80 to 100%. We analysed clear (I), group (III) and gradual (IV) cutting systems. Over 3.1 million hectares of mono−species pine stands was analysed. Numerical data was obtained from the database of the State Forests Information System. The studies took into account the assortments that actually occurred in a given subclass of age, divided into the type of cuttings, aggregated into three categories: small, medium and large−sized timber. In Poland, in mono−species Scots pine stands, mainly I and III cutting systems (about 97% of analysed stands) were used, the remaining types of treatments were sporadic. The largest share of harvest was characterized by the pulpwood assortment in harvesting I and III and the sawmill wood in the IV cutting system. With age, a decrease in the proportion of small−sized assortments and a gradual increase in the share of large−sized assortments was observed, while in the case of medium−sized assortments, the culmination of the share occurs at the age of 35−45 years, in all the analysed cutting systems. The course of the fraction of sub−classes in the case of large and medium−sized assortments in I and III cutting systems was similar.
    Źródło:
    Sylwan; 2019, 163, 09; 707-715
    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:
    Rynek drzewnego surowca brzozowego w Polsce w latach 2008-2012
    Silver birch timber market in Poland in 2008-2012
    Autorzy:
    Lachowicz, H.
    Wysocka-Fijorek, E.
    Paschalis-Jakubowicz, P.
    Powiązania:
    https://bibliotekanauki.pl/articles/989465.pdf
    Data publikacji:
    2016
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    drzewa lesne
    brzoza brodawkowata
    Betula pendula
    surowce drzewne
    drewno brzozowe
    struktura sortymentowa
    podaz
    ceny
    rynek drzewny
    analiza rynku
    lata 2008-2012
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    silver birch
    timber market
    sales of timber
    wood prices
    Opis:
    The article presents an analysis of the birch market in Poland in 2008−2012, including the acquisition (supply) of birch wood, the income structure, prices of birch wood, the structure of birch wood recipients and the volume of purchased timber. The necessary materials were obtained from the Forest Data Bank (BDL) and the State Forests Information System (SILP). The S2 wood assortment representing more than 54% of all assortment groups is most often harvested in Poland. Next come M1 representing 14%, as well as S4 and WC – each with share slightly exceeding 11%. The vast majority of the harvested and handled birch wood is in the group of medium−sized assortments S representing 66%, and in the group of small−sized assortments M representing 14%. Birch wood classified as large−sized W totals 20%. Similarly, timber assortments from group S2 also generate the largest portion of revenues (over 50% of total revenues from birch wood sales). High fluctuations in the prices of certain groups of birch wood assortments constitute a significant problem from the point of view of both the State Forests and wood consumers. A possible reduction in the supply of wood of this species in the future may deepen this phenomenon. Average sales prices of birch wood on the Polish market are lower than the prices obtained by timber producers in the neighbouring countries. The price differences in favour of foreign timber producers reach up to 20% and relate to roundwood in different quality and size classes. The exceptionally high technical quality of birch wood in our country does not translate to higher prices per cubic meter of raw timber in the domestic turnover. The sharp increase in the demand for a special type of fibres for the manufacture of many products characterized by exceptional strength (i.e. products from polymers) and textiles with special insulating properties, as well as the production of certain grades of paper and board, will stimulate the consumption of birch wood in the future.
    Źródło:
    Sylwan; 2016, 160, 12; 971-980
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-8 z 8

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