Silva Fennica vol. 5 no. 4 | 1971
Category : Article
There is no clear picture in Finland of how big the revenues are that the State and the local authorities receive from taxation for the part of primary forestry. Conception of taxation varies from 100% to 50%. The paper presents a comparison between the gross income from timber sales as determined according to the method used at the Central Statistics Bureau and the net revenues as calculated on the basis of forest fee.
At 1920s area taxation was introduced in forest taxation. The system is based on forest types and their timber production capacity. According to the principles of area taxation, no tax is paid for overcuts, whereas timber capital savings should be paid for.
According to the calculations of this study, in 1958–62 the gross income from timber sales was about 506 million Fmk annually in Southern Finland, the costs involved in timber production about 437 million Fmk, and the annual taxable income 231 million Fmk. In the period more valuable timber assortments were harvested than those for which taxes were paid according to the old regulations.
Half a century ago, area taxation was a system suited to its purpose. Now, however, forestry is in the hands of another generation, and accounting has been introduced in practical agriculture and forestry. Therefore, a taxation system based on the real income from timber growing should be introduced. The transition period could even be relatively short. It seems probable that a forest owner does not sell timber at a time when this would be required by silvicultural aspects in order to avoid income taxation, he should have to be present an acceptable working plan.
The PDF includes a summary in English.
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Lappalainen,
E-mail:
al@mm.unknown
The study material included 600 Scots pine (Pinus sylvestris L.) grafts from the Tohmajärvi seed orchard in Eastern Finland. Their broad sense heritability for the height growth was 0.92, for the number of branches 0.87 and for the angle of branching 0.84. Grafts from Central Finland had cones more often than the southern ones, the frequencies being 26.3% and 11.2%. It seems that dominance plays a significant role in the genetical variation of this seed orchard and that height growth is probably more rewarding breeding characteristic than quality, the difference being small, however.
The PDF includes a summary in English.
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Rautiainen,
E-mail:
pr@mm.unknown
The article is a report of a study tour of five Finnish foresters in Germany on September 27 – October 2. 1971. As in most industrial countries, the recreation use of forests is rapidly expanding and, therefore, its needs are considered in the management of forests. Two examples of intensively used recreation forests are described, Schönbuch near Stuttgart and the Bavarian Forest National Park at the Czechoslovakian border. These forests are effectively used for both timber production and recreation at the same time. Some other effects of urbanization on forests also are discussed in the article.
The PDF includes a summary in English.
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Mikola,
E-mail:
pm@mm.unknown
This article is an abstract from a lecture given in Helsinki on 2.12.1970. Physiological differences in different parts of developing primordia of micro- and macrostrobiles are manifested in the ultrastructure of the cell tissues. In electron microscopy, the study off metabolic activities can be combined with the anatomical examination of the flower primordia.
The generative cells of Scots pine (Pinus sylvestris L.) and Norway spruce (Picea abies (L.) H. Karst.) develop under the strong metabolic activity of surrounding layers of cells. Simultaneously the activity and development of the organelles in generative cells becomes hindered, and these inhibitions will exist until the fertilization. It can be concluded that the higher the gradient of sexualization of the cells in different parts of flower primordia, the weaker the metabolic activity in these cells.
The PDF includes a summary in English.
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Kozubov,
E-mail:
gk@mm.unknown
About 4,000 seedlings of Scots pine (Pinus sylvestris L.) and Norway spruce (Picea abies (L.) H. Karst.) were planted in 1965 both on a clear-cut and sheltered area in Central Finland. In the autumn of 1966 needle colour was determined by using Muncell Color Charts which allowed a quantitative measurement of three colour dimensions (hue, value, and chroma). Terminal shoot growth was recorded for two years after colour measurements. In both species, fertilization (NPK in the spring of the year of colour measurement) as well as other site factors caused differences in all three dimensions of needle colour. A regression of shoot growth on needle colour was found in both species. In most cases colour value (darkness) and, in spruce, also chroma, predicted the subsequent growth almost as well as did these two-colour variables together.
The PDF includes a summary in English.
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Luukkanen,
E-mail:
ol@mm.unknown
- Räsänen, E-mail: pr@mm.unknown
- Yli-Vakkuri, E-mail: py@mm.unknown
