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Tytuł:
Illuminance under canopy in different types of forest in the northern taiga
Autorzy:
Feklistov, Pavel
Sobolev, Alexandr
Barzut, Oksana
Neverov, Nikolay
Powiązania:
https://bibliotekanauki.pl/articles/2041229.pdf
Data publikacji:
2021
Wydawca:
Instytut Badawczy Leśnictwa
Tematy:
illumination
forest type
spruce forests
pine forests
Opis:
The illumination under the canopy in different types of pine and spruce forests is considered. The research was carried out in different points of the Northern taiga of the Arkhangelsk region. Illumination was measured using a luxmeter in different directions: at the level of the moss-lichen layer, at the level of the grass-shrub layer and at a height of 1.3 m; at different distances from the tree trunk; at different distances from the edge of the forest. Illumination in pine forests at the level of the moss-lichen layer is 2.3 times higher than in spruce forests. Under the canopy of spruce forests, it is 1–3%, and in the pine forests, 3–9% of the illumination in the open. Illumination from tree trunks to the edge increases in pine and spruce forests equally. The lowest illumination is observed at the level of the moss-lichen layer, then it increases to the grass-shrub layer, and then practically does not change. However, the difference between pine and spruce forests is consistently high 47%. The decrease in illumination in the tree stand as it moves away from the edge in blueberry pine forests is observed up to a distance of 10 m from the edge, and in blueberry spruce forests up to 6 m.
Źródło:
Folia Forestalia Polonica. Series A . Forestry; 2021, 63, 2; 112-115
0071-6677
Pojawia się w:
Folia Forestalia Polonica. Series A . Forestry
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Capital Structure of the Forest Districts of the Regional Directorate of State Forests in Poznań
Struktura kapitału nadleśnictw Regionalnej Dyrekcji Lasów Państwowych w Poznaniu
Autorzy:
Ankudo-Jankowska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2033489.pdf
Data publikacji:
2006-12-31
Wydawca:
Uniwersytet Przyrodniczy w Poznaniu. Wydawnictwo Uczelniane
Tematy:
Capital structure
Forests
Opis:
The study deals with the determination of the capital structure of the forest districts of the Regional Directorate of State Forests (RDSF) in Poznań in years 1998-2001. In the performed investigations the author utilized indices of the capital structure and indebtedness indices of the owners' equity. In addition, the author determined the internal structure of outside capitals and the structure of current liabilities in the examined forest districts.
Wstępna analiza struktury i zmian zachodzących w obrębie pasywów pozwala na ocenę i ustosunkowanie się do relacji, jakie zachodzą między własnymi i obcymi źródłami finansowania majątku przedsiębiorstwa. Badanie struktury kapitałów w nadleśnictwach ma przede wszystkim na celu określenie stopnia zadłużenia oraz samofinansowania jednostki. Celem niniejszej pracy było określenie struktury kapitału nadleśnictw. Badaniami objęto 26 nadleśnictw Regionalnej Dyrekcji Lasów Państwowych w Poznaniu w latach 1998-2001. W pracy obliczono wskaźniki struktury kapitału i wskaźniki zadłużenia kapitału własnego w poszczególnych latach okresu badawczego oraz ustalono ich wartość średnią. Ponadto określono strukturę wewnętrzną kapitałów obcych oraz wewnętrzną strukturę zobowiązań bieżących w badanym okresie dla poszczególnych nadleśnictw. Na podstawie badań stwierdzono relatywnie niewielkie zróżnicowanie ogólnej struktury kapitałów nadleśnictw. Dominujące znaczenie miały kapitały własne. Stopień zadłużenia nadleśnictw w badanym okresie był stosunkowo niski, przy czym było to przede wszystkim zadłużenie krótkoterminowe (94%). Badania potwierdziły zróżnicowanie struktury wewnętrznej zobowiązań bieżących w badanych nadleśnictwach. Na podstawie przeprowadzonych badań stwierdzono, że polityka nadleśnictw w zakresie kształtowania struktury kapitału ma charakter konserwatywny.
Źródło:
Journal of Agribusiness and Rural Development; 2006, 5, 377; 11-20
1899-5241
Pojawia się w:
Journal of Agribusiness and Rural Development
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Comparison of tree-based methods used in survival data
Autorzy:
Yabaci, Aysegul
Sigirli, Deniz
Powiązania:
https://bibliotekanauki.pl/articles/2034119.pdf
Data publikacji:
2022-03-15
Wydawca:
Główny Urząd Statystyczny
Tematy:
tree-based methods
conditional inference trees
conditional inference forests
random survival forests
Opis:
Survival trees and forests are popular non-parametric alternatives to parametric and semiparametric survival models. Conditional inference trees (Ctree) form a non-parametric class of regression trees embedding tree-structured regression models into a well-defined theory of conditional inference procedures. The Ctree is applicable in a varietyof regression-related issues, involving nominal, ordinal, numeric, censored, as well as multivariate response variables and arbitrary measurement scales of covariates. Conditional inference forests (Cforest) consitute a survival forest method which combines a large number of Ctrees. The Cforest provides a unified and flexible framework for ensemble learning in the presence of censoring. The random survival forests (RSF) methodology extends the random forests method enabling the approximation of rich classes of functions while maintaining generalisation errors low. In the present study, the Ctree, Cforest and RSF methods are discussed in detail and the performances of the survival forest methods, namely the Cforest and RSF have been compared with a simulation study. The results of the simulation demonstrate that the RSF method with a log-rank score distinction criteria outperforms the Cforest and the RSF with log-rank distinction criteria.
Źródło:
Statistics in Transition new series; 2022, 23, 1; 21-38
1234-7655
Pojawia się w:
Statistics in Transition new series
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Forest dieback process in the Polish mountains in the past and nowadays - literature review on selected topics
Autorzy:
Bałazy, Radomir
Powiązania:
https://bibliotekanauki.pl/articles/2041512.pdf
Data publikacji:
2020
Wydawca:
Instytut Badawczy Leśnictwa
Tematy:
deforestation
spruce
forests
Sudety
Beskidy
Opis:
Mountain forests constitute one of the most diverse ecosystems, not only in Europe but also all over the world. Mountain ranges, which frequently encompass multiple countries, constitute a unique link between various natural areas, which are very often completely different from the historical point, or which are characterized by different use and management types. Although the role of mountain forests is relatively well recognized nowadays, in the distant past, these areas were poorly penetrated, mainly due to the unfavourable climate and natural topography, which discouraged not only from settling down but also from moving around. Despite the fact that mountains had been the object of interest of mining, weaving, and glassmaking industries for hundreds of years, dramatic changes in the stands in these areas were sealed by the industrial revolution in the 18th and 19th centuries. The purpose of this paper is the analysis of forest dieback process in the mountain ranges of Sudetes and Western Carpathians placed in Poland. Stress factors have been divided into three main groups, however, it should be remembered that it is a very simplified division and some factors could be partially found in the anthropogenic, as well as biotic, and even abiotic factor groups. Neither the beginning nor the end of deforestation process was defined precisely in the study, which was deliberate in taking into account constant changes in the ecosystems. Generally, three periods may be distinguished here, regarding the spruce forests dieback process. Typically anthropogenic deforestation, caused by the industrialization of the areas during the industrial revolution and earlier, deforestation in the years 1970–1980 and partially before the year 2000 (Western Carpathians) caused by a set of various stress factors and the latest period, that is, generally understood climate change. The last several years have particularly contributed to the expansion of detailed knowledge about the dependencies and the influence of abiotic, biotic, and anthropogenic factors on the health condition of spruce trees. Although models have already been developed, which describe the course of insect outbreaks, the growth and health condition of spruces, or climate factors, no model has been developed so far that would allow to depict the process of hitherto deforestation, and to enable modelling the forthcoming changes. It seems that the development of such tool, not only from the forest management point of view, would constitute a milestone on the way to precision forestry.
Źródło:
Folia Forestalia Polonica. Series A . Forestry; 2020, 62, 3; 184-198
0071-6677
Pojawia się w:
Folia Forestalia Polonica. Series A . Forestry
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Regeneration-degeneration processes in the inland dune forests in protected areas of central Poland (Kampinos National Park)
Autorzy:
Kowalska, Anna
Kołaczkowska, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/1035996.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Warszawski. Wydział Geografii i Studiów Regionalnych
Tematy:
Pine forests
mixed oak-pine forests
regeneration
inland dunes
Kampinos National Park
central Poland
Opis:
The aim of our study was to quantify the differences in the regeneration-degeneration processes in pine and mixed oak-pine forest habitats in the Kampinos Forest (central Poland). We investigated whether the regeneration rate depends on habitat type, whether there is a relationship between the bilberry (Vaccinium myrtillus) cover and the degree of community deformation, and which habitat type has been most invaded by alien plant species. Our results indicate that the constant loss of pine forest habitats, which has been observed since the 1970s, is continuing. The less deformed communities generally have more bilberry coverage, the stands in pine forest habitats are older and less deformed, and the stands in mixed oak-pine forest habitats are more susceptible to the spread of alien species, but are able to regenerate faster after a disturbance. These results are in line with observations from other parts of Poland and other European countries.
Źródło:
Miscellanea Geographica. Regional Studies on Development; 2015, 19, 4; 56-63
0867-6046
2084-6118
Pojawia się w:
Miscellanea Geographica. Regional Studies on Development
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Archaeological heritage in forested areas – challenges, problems and solutions
Autorzy:
Zapłata, Rafał
Stereńczak, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/896804.pdf
Data publikacji:
2018
Wydawca:
Narodowy Instytut Dziedzictwa
Tematy:
forested areas
archaeology
State Forests
Polska
Opis:
The paper is meant as a springboard for a discussion on the issue of archaeological finds in forested areas, with regard to the situation in Poland. Firstly, the issue of identifying cultural heritage in forested areas will be discussed, with a particular emphasis on the role and significance of the latest non-invasive technologies, especially laser scanning (LiDAR). Another element of the paper is the issue of protecting cultural and environmental heritage, therefore, the issue requiring an interdisciplinary approach, the necessity to work out optimal solutions, at the same time recognising the two aforementioned groups of historic objects that require integrated activities, as well as large-scale and long-term strategies. Examples of current activity will be presented by referring to the work that is being / has been realised, using the experience gained from scientific projects or institutional activities in Poland. The paper is directed towards “preventive activities to save archaeological objects in forested areas” and answering the question – how to effectively and optimally identify, examine, protect, manage and present historic heritage in forested areas. The paper fits in with tasks related to “Inventorying cultural heritage“, which are carried out within the assignment commissioned by the State Treasury – the State Forests National Forest Holding - General Forest Management.
Źródło:
Raport; 2018, 13; 217-227
2300-0511
Pojawia się w:
Raport
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
IoT system for remote monitoring of the mangrove forests of Sundarbans
System IoT do zdalnego monitorowania lasów namorzynowych Sundarbans
Autorzy:
Rumee, Asif Rahman
Powiązania:
https://bibliotekanauki.pl/articles/1837827.pdf
Data publikacji:
2021
Wydawca:
Politechnika Lubelska. Instytut Informatyki
Tematy:
remote monitoring
IoT
mangrove forests
Sundarbans
Opis:
In-situ monitoring of mangrove forests is expensive, cumbersome, time consuming and error-prone, hence remote approaches are being used widely nowadays. Remote sensing using satellites, UAVs and other devices is incapable of collecting many important types of data required for processing, therefore a prototype of an IoT device is designed and built for monitoring environmental parameters of the largest mangrove forests in the world, the Sundarbans in Bangladesh. The prototype is tested for a few hours in a simulated environment where the readings are updated every 2 seconds and alert notifications are received if an emergency event occurs. The simulation results prove the effectiveness of the proposed device and the feasibility of it for low cost remote monitoring of the mangrove forests.
Źródło:
Journal of Computer Sciences Institute; 2021, 20; 254-258
2544-0764
Pojawia się w:
Journal of Computer Sciences Institute
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Demands, preferences and expectations of academic youth regarding recreation in the forest
Autorzy:
Cichowska, J.
Powiązania:
https://bibliotekanauki.pl/articles/101374.pdf
Data publikacji:
2017
Wydawca:
Polska Akademia Nauk. Stowarzyszenie Infrastruktura i Ekologia Terenów Wiejskich PAN
Tematy:
tourism
forests
needs
expectations
academic youth
Opis:
The survey carried out among university students has proved that they choose the forest as a place to spend their leisure time mostly in the spring (13.2%) and in the summer (21.2%). Students declare that they relaxed in the forest even a few times a week. Apart from recreation (walking - 61.6%, picking mushrooms - 37%), they engage in health improving activities, including sport (29.4%). Young people (especially town dwellers - 40.2%) decide go to the forest to get away from everyday routine (33.9%) in search of peace and quiet surroundings (40.5%). They do not have any specific preferences for the type of forest (50.1%), they feel good in mixed forests (31.9%), however. Since the forms of activity most frequently indicated by students are hiking and biking, they notice poor infrastructure of forest areas (lack of marked hiking routes - 14.3% and bicycle lanes - 12.5%). Respondents are familiar with the condition of forests in the proximity of the place of their residence (81.6%), considering it as basically good (75.9%). However, their knowledge of the natural environment protection forms and fire protection rules is definitely insufficient.
Źródło:
Infrastruktura i Ekologia Terenów Wiejskich; 2017, IV/2; 1529-1543
1732-5587
Pojawia się w:
Infrastruktura i Ekologia Terenów Wiejskich
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Management skills as a determinant of key competences in a national forest holding (Case study of the Poznan Regional Directorate of State Forests)
Umiejętności kierownicze jako determinanta kluczowych kompetencji w państwowym gospodarstwie leśnym (Studium przypadku Regionalnej Dyrekcji Lasów Państwowych w Poznaniu)
Autorzy:
Buraczewski, A.
Roszyk-Kowalska, G.
Skorb-Gala, A.
Standa, A.
Powiązania:
https://bibliotekanauki.pl/articles/38339.pdf
Data publikacji:
2008
Wydawca:
Instytut Badawczy Leśnictwa
Tematy:
management skill
State Forests
State Forests National Forest Holding
Regional Directorate in Poznan
organization structure
Opis:
The article presents the findings of the research on the impact of managerial skills on shaping key competences in an enterprise. Its target is to show the relationships between management skills and the key-competence shaping process. They also point to the importance of organizational culture as a contextual variable of building key competences. The empirical research was carried out in the Regional Directorate of State Forests in Poznań.
Artykuł przedstawia wyniki badań nad wpływem umiejętności kierowniczych na kształtowanie kluczowych kompetencji przedsiębiorstwa. Jego celem jest wykazanie związków, jakie zachodzą między umiejętnościami kierowniczymi i procesem kształtowania kluczowych kompetencji. Badania wskazują również na znaczenie kultury organizacyjnej, traktowanej jako kontekstualna zmienna budowania kluczowych kompetencji. Badania empiryczne przeprowadzono w Regionalnej Dyrekcji Lasów Państwowych w Poznaniu.
Źródło:
Folia Forestalia Polonica. Series A . Forestry; 2007-2008, 49-50
0071-6677
Pojawia się w:
Folia Forestalia Polonica. Series A . Forestry
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Transfer of Ownership of Forests in the Western and Northern Teritories after World War II: Nationalization and Reprivatization
Autorzy:
Jaroszyk-Pawlukiewicz, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/1390530.pdf
Data publikacji:
2019-06-06
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
Transfer of ownership
nationalization
reprivatization
forests
Opis:
The article concerns the transfer of ownership of forest property, nationalized after World War II. It covers the subject matter of the process of property acquisition by way of nationalization decrees, in particular in the area of the so-called Regained Territories and dilemmas related to the issue of reprivatization. The work includes issues proposed over the years and existing statutory solutions, as well as case law affecting the interpretation of legal norms.
Źródło:
Studia Historiae Oeconomicae; 2018, 36; 125-141
0081-6485
Pojawia się w:
Studia Historiae Oeconomicae
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Analysis of Economic Activities of the State Forests in Poland in Years 1951-1975
Analiza działalności gospodarczej Lasów Państwowych w Polsce w latach 1951-1975
Autorzy:
Szramka, Hubert
Powiązania:
https://bibliotekanauki.pl/articles/2033491.pdf
Data publikacji:
2006-12-31
Wydawca:
Uniwersytet Przyrodniczy w Poznaniu. Wydawnictwo Uczelniane
Tematy:
Business activity
Forests
Forest resources management
Opis:
The study comprises the analysis of economic activities of the State Forests in Poland in years 1951-1975. The subject of analyses comprises mean five-year values of basic economic tasks, employment structure and remunerations.
Działalność gospodarcza Lasów Państwowych w Polsce po II wojnie światowej była i jest różnie oceniana. Oceny nie zawsze są poparte wnikliwą analizą materiałów źródłowych. W pracy tej przeprowadzono analizę na podstawie materiałów źródłowych Generalnej Dyrekcji Lasów Państwowych oraz roczników statystycznych GUS. Przedmiotem analizy były cztery grupy zagadnień:- zmiany w powierzchni leśnej, w tym rozmiar prac odnowieniowych i zalesieniowych,- zmiany w stanie zasobów leśnych i wynikające z tego różne natężenia pozyskania drewna,- zmiany w zakresie ubocznego użytkowania lasu,- zmiany w zatrudnieniu i płacach.Ze względu na liczbę zagadnień będących przedmiotem analizy, jak i okres badań, w pracy posłużono się wartościami średnimi z pięcioleci z lat 1951-1975. Analiza wykazała dynamikę zmian w poszczególnych obszarach działalności. W analizowanym okresie powierzchnia lasów wzrosła o 0,9 mln ha, co spowodowało wzrost lesistości Polski z około 22 do 27%. Zdecydowanie wzrosły zasoby drzewne na pniu: mniej więcej o 250 mln m3 drewna i osiągnęły w 1975 roku wartość 979 mln m33. W analizowanym okresie wzrosło również pozyskanie drewna i osiągnęło w 1975 roku wartość prawie 25 mln m3. Należy jednak zaznaczyć, że rozmiar pozyskanego drewna był cały czas mniejszy od wartości przyrostu drewna, co świadczy o racjonalnym gospodarowaniu zasobami leśnymi w kraju. W analizowanym okresie wzrosła również liczba zatrudnionych pracowników; swą największą wartość (160 tys. osób) osiągnęła w końcu lat sześćdziesiątych XX wieku. 
Źródło:
Journal of Agribusiness and Rural Development; 2006, 5, 377; 231-237
1899-5241
Pojawia się w:
Journal of Agribusiness and Rural Development
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Financial management of State Forests National Forest Holding in relation to challenges of sustainable development of forestry
Autorzy:
Kuźma, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/2127650.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
State Forests
financial management
sustainable development
Opis:
Goal is to systemise knowledge about the rules and basic elements of financial management of the State Forests as an entity responsible for the sustainable development of forestry in Poland. Research methodology used in the study is analysis of the literature related to financial management of enterprises in the forestry sector, especially in the SFNFH, as well as sustainable forest economy. The literature review allows the author to examine the general rules, aims and elements of financial management of the State Forests. The determinants influencing the form of financial management of this entity are also indicated. Score: The research confirms that the financial management of the State Forests is influenced by numerous factors resulting from the specific nature of the forest industry. On one hand, there is a necessity to take into account the economic efficiency of conducted operations, as well as the need for maintaining the financial independence of all the SFNFH's organisational units. On the other hand, any initiated activities should comply with environmental requirements and the social needs of society.
Źródło:
Optimum. Economic Studies; 2018, 4(94); 87-95
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Arboreal Tradition and Subversion: An Ecocritical Reading of Shakespeare’s Portrayal of Trees, Woods and Forests
Autorzy:
Cossio, Andoni
Simonson, Martin
Powiązania:
https://bibliotekanauki.pl/articles/1033503.pdf
Data publikacji:
2020-06-30
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Shakespeare
trees
woods
forests
ecocriticism
tradition
subversion
Opis:
This paper analyses from an ecocritical standpoint the role of trees, woods and forests and their symbolism in William Shakespeare’s Hamlet, Macbeth, The Merchant of Venice, The Merry Wives of Windsor, A Midsummer Night’s Dream, Richard II and The Tempest. The analysis begins with an outline of the representation of trees on stage to continue with a ‘close reading’ of the mentioned plays, clearly distinguishing individual trees from woods and forests. Individual types of trees may represent death, sadness, sorcery and premonitions, or serve as meeting places, while forests and woods are frequently portrayed as settings which create an atmosphere of confusion, false appearances, danger and magic. This reflects a long-standing historical connection between trees and forests and the supernatural in literature and culture. However, while individual trees largely reflect traditional symbology, conventional interpretations are often subverted in Shakespeare’s treatment of forests and woods. From all this we may infer that Shakespeare was not only familiar with the traditions associated to individual tree species and forests in general, but also that he made conscious and active use of these in order to enhance the meaning of an action, reinforce character traits, further the plot and create a specific atmosphere. More subtly, the collective arboreal environments can also be interpreted as spaces in which superstitions and older societal models are questioned in favour of a more rational and reasonable understanding of the world.
Źródło:
Multicultural Shakespeare: Translation, Appropriation and Performance; 2020, 21, 36; 85-97
2083-8530
2300-7605
Pojawia się w:
Multicultural Shakespeare: Translation, Appropriation and Performance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
An Attempt at Assessment of Alnetum Incanae Lüdi 1921 Transformations in the Skawica River Valley (The Beskid Żywiecki MTS)
Autorzy:
Skowronek, Izabela
Babczyńska-Sendek, Beata
Chmura, Damian
Powiązania:
https://bibliotekanauki.pl/articles/764823.pdf
Data publikacji:
2011
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
riparian forests
geobotanical indicators
anthropophytes
invasive plants
Opis:
The paper presents an attempt at assessment of Alnetum incanae LÜDI 1921 transformations in the Skawica River valley. The field studies were carried out in the whole Skawica valley. On the basis of phytosociological relevés, the participation of species which prefer riparian habitats, the number and cover of anthropophytes, including invasive plants, were analyzed. The presence of synanthropic sites was also taken into consideration. The research demonstrated that in the study area phytocoenoses of the Alnetum incanae association have primarily retained natural character, in spite of a noticeable influence of human impact. The results suggested that the vicinity of synanthropic sites does not eliminate natural components of phytocoenosis.
Źródło:
Acta Universitatis Lodziensis. Folia Biologica et Oecologica; 2011, 7; 191-206
1730-2366
2083-8484
Pojawia się w:
Acta Universitatis Lodziensis. Folia Biologica et Oecologica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The costs and cost accounting model (simplified) in State Forests National Forest Holding
Autorzy:
SADOWSKA, BEATA
Powiązania:
https://bibliotekanauki.pl/articles/1917450.pdf
Data publikacji:
2021-08-18
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
costs
processes
cost accounting
State Forests
information
Opis:
Purpose: The article aims to: (1) revise the costs and cost accounting model in State Forests National Forest Holding (PGL LP), (2) investigate the possibility of applying resource-process consumption accounting in the activities of the State Forests. Methodology/research approach: A critical analysis of the literature, desk research, analysis of phenomena, synthesis of results, and a case study. Results: A systematic, traditional cost accounting model is used at State Forests, which is mainly used for reporting purposes. It is possible to use the resource-process model of cost accounting from the perspective of its usefulness in disclosing information about the im-plementation of social and environmental goals in the activities of State Forests. Research limitations/implications: The proposed cost accounting model was constructed with State Forests in mind as a specific unit operating in the field of social responsibility. Originality/value: The article proposes solutions for modeling an accounting system, including resource-process cost accounting.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 233-253
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł

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