Finansowe podstawy działalności Państwowych Gospodarstw Leśnych Lasy Państwowe

Maćkowiak, Ewa

doi:10.7172/1644-9584.63.8

Cited by 4 publications

(5 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…It should be noted that average annual expenditures of forest districts located in the areas of Promotional Forest Complexes in the country, were significantly higher than those of forest districts outside the PFC and amounted to more than 4 times (in 2020) and more than 3 times (in 2021) more for the former. These expenditures consisted of costs related to the maintenance and operation of educational centres, forest chambers and other educational infrastructure, but also the rich offer and high attendance of educational participants compared to forest districts outside the Forest Promotion Complexes (Mrowińska, 2017(Mrowińska, -2022. edukacji leśnej, takich jak tablice, publikacje, sprzęt do obserwacji przyrody, sprzęt audiowizualny, a także przygotowanie i druk własnych wydawnictw edukacyjnych, takich jak foldery, przewodniki i mapy.…”

Section: Discussionmentioning

confidence: 99%

“…Należy zauważyć, iż średnie roczne wydatki nadleśnictw leżących na obszarach Leśnych Kompleksów Promocyjnych w kraju, były znacznie wyższe niż nadleśnictw spoza LKP i wynosiły ponad 4-krotnie (w 2020 r.) i ponad 3-krotnie (w 2021 r.) więcej w przypadku tych pierwszych. Na te wydatki składały się koszty związane z utrzymaniem i działaniem ośrodków edukacyjnych, izb leśnych i innej infrastruktury edukacyjnej, ale także bogata oferta oraz duża frekwencja uczestników edukacji w porównaniu z nadleśnictwami spoza leśnych kompleksów promocyjnych (Mrowińska, 2017(Mrowińska, -2022.…”

Section: Discussionunclassified

“…Przeprowadzone badania oparto na corocznych danych ilościowych z działalności edukacyjnej dla poszczególnych nadleśnictw w latach 2011-2021 (Chrzanowski, 2012(Chrzanowski, -2016Mrowińska 2017Mrowińska -2022. Wykorzystane dane nie były dotychczas publikowane.…”

Section: Metodyka Badańunclassified

“…Wraz ze zmianami w systemie edukacji wywołanymi pandemią nastąpiły również zmiany w edukacji leśnej. Ponieważ w latach 2011-2019 to właśnie dzieci i młodzież z placówek oświatowych były głównym beneficjatem działań edukacyjnych realizowanych przez PGL LP (Chrzanowski, 2012(Chrzanowski, -2016Mrowińska, 2017Mrowińska, -2020.…”

Section: Epidemiological Situation In Poland and Its Impact On Educationunclassified

“…Along with the changes in the education system brought about by the pandemic, there were also changes in forestry education. During the 2011-2019 period, children and youth in educational institutions were the main beneficiaries of educational activities implemented by NFH SF (Chrzanowski, 2012(Chrzanowski, -2016Mrowińska, 2017Mrowińska, -2020.…”

Section: Wpływ Pandemii Sars-cov-2 Na Finasowanie I Realizację Edukac...mentioning

confidence: 99%

See 4 more Smart Citations

Impact of the SARS-COV-2 Pandemic on Changes in the Financing and Delivery of Forestry Education in Poland – A Case Study

Zbucki,

Radwańska

2023

Economic and Regional Studies / Studia Ekonomiczne I Regionalne

View full text Add to dashboard Cite

Subject and purpose of work The SARS-CoV-2 pandemic has significantly changed the shape and organization of education in the State Forests, hence the purpose of this study is to assess its impact on the course, financing, forms and participation of youth and adults in forest education in Poland. Materials and methods The study was based on hitherto unpublished quantitative data concerning the educational activities of forest districts carried out in 2011-2021. Qualitative methods, including online surveys, were also used. Due to the largest area of forests under its management in Poland, the RDSF Szczecin was selected as the study area. Results An analysis of expenditures on forest education was carried out, identifying forest districts with the highest and lowest costs. Conclusions The mixed methods used allowed for a more complete interpretation of the results, as well as the presentation of the figures in a statistical context.

show abstract

Section: Discussionmentioning

confidence: 99%

Section: Discussionunclassified

Section: Metodyka Badańunclassified

Section: Epidemiological Situation In Poland and Its Impact On Educationunclassified

Section: Wpływ Pandemii Sars-cov-2 Na Finasowanie I Realizację Edukac...mentioning

confidence: 99%

See 3 more Smart Citations

Impact of the SARS-COV-2 Pandemic on Changes in the Financing and Delivery of Forestry Education in Poland – A Case Study

Zbucki,

Radwańska

2023

Economic and Regional Studies / Studia Ekonomiczne I Regionalne

View full text Add to dashboard Cite

show abstract

Financial management of State Forests National Forest Holding in relation to challenges of sustainable development of forestry

Kuźma

2018

Optimum

View full text Add to dashboard Cite

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.

show abstract

The Forest Fund as an instrument for addressing budget deficit in Polish forest districts

Snarski

2023

ASPAL

View full text Add to dashboard Cite

Motives: The forest fund was established to ensure the financial stability of forest districts whose operations are financed by the State Forests National Forest Holding in Poland. However, the main role of the forest fund is to distribute funds from high-income forest districts to districts reporting a budget deficit. Aim: The purpose of this paper was to analyse and evaluate the model of managing forest fund resources in view of the provisions of the applicable legal regulations. Results: Between 2013 and 2020, the allocation of funds to forest districts reporting losses did not contribute to fair and rational distribution of resources, nor did it eliminate differences in the financial performance of forest districts operating under various environmental and economic conditions and implementing nature promotion and social education activities. The mechanism by which timber sales (operating costs that reduce profit) can be deducted from the forest fund raises serious doubt. Districts that benefit from such write-offs can program the amount of deductions in the forest fund. The above violates the principle of tax equality which states that tax laws should be applied in an identical manner to all taxpayers. A decrease in profits posted by forest districts reduces the central government’s revenues in virtue of the taxes paid by the State Forests.

show abstract

Finansowe podstawy działalności Państwowych Gospodarstw Leśnych Lasy Państwowe

Cited by 4 publications

References 0 publications

Impact of the SARS-COV-2 Pandemic on Changes in the Financing and Delivery of Forestry Education in Poland – A Case Study

Impact of the SARS-COV-2 Pandemic on Changes in the Financing and Delivery of Forestry Education in Poland – A Case Study

Financial management of State Forests National Forest Holding in relation to challenges of sustainable development of forestry

The Forest Fund as an instrument for addressing budget deficit in Polish forest districts

Contact Info

Product

Resources

About