Articles by Valter Keltikangas

Since Finnish professor A.K. Cajander published his theory on forest types, there have been discussion and contradictory studies on certain forest types. This paper is a litterature review on the thick-moss type in Northern Finland and its parallel types in Kainuu and Southern Finland. First, the principles of Cajander’s theory on forest types is described and discussed. It is concluded that Cajander has described forest site types as their common, genuine variants. Borderline variants have been excluded from the description. 

Second, the North Finnish thick-moss type (Hylocomnium-Myrtillus type, HMT) and its position in Cajander’s system is discussed. Concepts of this forest type have varied considerably, and it has been argued that the type does not fit Cajander’s system very well, as it arises as a result of the invasion of other forest types by Norway spruce (Picea abies (L.) Karst.) with consequent degeneration of the site.  

The writer concludes findings of the results of the previous studies about MHT and its relations to the Myrtillus type. Cajander in his system included the thick-moss type in the moist upland forests as a type whose vegetation is less exacting than that of the Myrtillus type. This position seems to be the right one. Some factors point out the moist nature of HMT: the ability of Norway spruce to compete, a relatively high persipitation, the humidity of the climate in general and the rather poor water percolation capacity of the moraine soil. The HMT sites are relatively poor. It is stated that the opinion that the thick-moss type is secondary state of development of the Myrtillus type has no plant sociological, ecological, mensurational or silvicultural foundation. The type is probably Finland's most dynamic forest type, but in the natural forest its dynamics are confined to such changes as are permitted within the same forest type. HMT must be described as three series of plant association types, which differ from another to some extent. 

The PDF includes a summary in English. 

• Keltikangas, E-mail: vk@mm.unknown

Forests have been priced by assessing separately the value of the land, small timber and heavy timber, and adding them together. This method of summing up gives a small woodlot the same price per hectare as a large forest area. In real estate sales the actual prices paid per hectare, however, are higher for small woodlots. The summing-up method thus over-values big forest holdings.

The figures obtained by the summing-up method should be corrected by using a reduction percentage. This value should increase with the growth of the forest area and should be higher for fully-stocked areas than those with small growing stock. A table of reduction percentages is presented, where an effort is made to eliminate the effect upon the statistics of the potential value of the land as building site and field. The results clearly indicate that the effect of area upon the price of a woodlot is fairly marked, even with very small parcels.

On the other hand, determination of the reduction percentages has some theoretical weaknesses. The author recommends a method of price evaluation which takes the factor of area directly into account, excluding arbitrary correction percentages. In this method the marketable part of the growing stock is evaluated at its felling value and its relative role decreases with the growth of the area. The rest of the growing stock together with the ground is priced as rental value. This method of professor Eino Saari does justice both to the area and to the fact that forest land and the growing tied to it form an inseparable whole.

The Acta Forestalia Fennica issue 61 was published in honour of professor Eino Saari’s 60th birthday.

The PDF includes a summary in English.

• Keltikangas, E-mail: vk@mm.unknown

One of the factors that influence if a peatland is suitable for draining is the time required until fellings bring income, even if it the discounting calculations has uncertainties. This article discusses the factors that affect the economic profitability of draining peatlands.

The profitability of draining increases the more the yield or increase of the yield exceeds the costs of draining. Estimation of the yield is in Finland based on the peatland type, which reflects production capacity of the site. In addition, the growing stock of the site can vary in peatlands within same peatland type. The density and size of ditches affects the draining costs. Thus, productivity based on a peatland type alone does not describe well enough the drainability of a peatland area.

In Finnish classification of site quality of the peatlands, the treeless bogs and rich fens have been given too high a class compared to well stocked spruce swamps and pine swamps. Also, the drainability of two spruce and pine swamps can differ markedly in economic point of view if the tree’s quality, volume and ability to recover differ. The article discusses different methods to assess profitability of draining that have been descibed in the previous studies. It is suggested that the classification of peatlands by their drainability should be more selective.

The PDF includes a summary in German.

• Keltikangas, E-mail: vk@mm.unknown

According to the theory of peatland types, particular peatland types, after sufficient drainage, change into certain forest types. It has been found, that the range of forest types in peatlands in different stages of draining is as large as on mineral soil; and comprise Cladina, Calluna, Vaccinium, Myrtillus Oxalis-myrtillus and grove types. Poor peatland types change into poor forest types, better for better types. However, a Swedish scientist Mellin suggested that after effective drainage especially oligotrophic bogs, when well drained, change usually into Myrtillus type.

The different conclusions are due to the fact that the same bog type may develop into different forest types according to the effectiveness and duration of the drainage. Greater the decay of the peat bog layer, the more exacting is the type of vegetation which appears. Bog types of classes V, IV and III (Finnish classification of site quality) change into a Myrtillus type, as do the poorer peatland types of class II. The types vary, however, in their economical drainage value. The fact that bogs which in their natural stage are clearly different in their site quality change after through drainage into the same forest type, is explained by the chemical quality of the peat. However, class I and the best types of class II bogs change into better forest types because they as eutropchic bogs are richer in nitrogen and lime. This difference persists despite of effective draining.

It has been shown that the development of eutrophic peatland types at the forest type stage also differs clearly from the development of oligotrophic peatland types. The Finnish classification of drainage value shows correctly the relative drainability when using normal spacing of ditches. The notes on forest types on mineral soil should, however, be replaced by corresponding notes on the transitive types between bog and forest types.

The PDF includes a summary in Swedish and English.

• Keltikangas, E-mail: vk@mm.unknown

The valuation of forest land for financial accounting purposes is usually performed only when using methods that are based on wood resources. In the yield based methods, the book value of forest land and wood resources form one totality. In the first case, forest land in a separate land account usually has same value in the beginning and end of the accounting year. For instance, the costs of forest improvement are considered capital costs. Forest land can be valued either by multiplying the average hectare price of land with the hectares, or using separate unit prices for the different forest site types. Different ways to value forest land are presented, comparing the forest site type classification developed in Finland and the traditional method based on average height of the trees used in Central Europe. The study shows that values of forest land has relative nature.

The PDF includes a summary in German.

• Keltikangas, E-mail: vk@mm.unknown

The financial accounting of the forestry needs redefining in Finland due to the effect of forest improvement, especially peatland drainage, on timber balance and valuation of forest land. The aim of the study was to develop methods to determine the timber balance using a separate forest land account. The problems of timber balance are related to the technical methods to assess timber balance and the cost of the work, quantitative determination of the profit, and qualitative determination of the profit. One main problem is to whether to define the quantitative profit as a sustainability of timber resources or difference in the allowable cut and outturn. The article discusses the strengths and weaknesses of the methods, and concludes that regardless of the method that is used to calculate the timber balance, profit or loss accounts have less exact nature in forestry than in other sectors. Replacing reliably calculated revenue surplus with operating result based on timber account would lead to tentative results.

The PDF includes a summary in German.

• Keltikangas, E-mail: vk@mm.unknown

The term ‘expenses’ is in forestry insufficiently defined, and its use in the balance sheet of forest management is unclear. In dynamic balance theory the actual working expenses and capital expenditure are separated. The article discusses what should be considered working expenses and what capital expenditure when dealing with certain costs of the forest management, for example costs of administration, cultivation of forests, log-floating channels, and roads and drainage of peatlands.

The PDF includes a summary in English.

• Keltikangas, E-mail: vk@mm.unknown