Current issue: 54(2)

Impact factor 1.683
5-year impact factor 1.950
Silva Fennica 1926-1997
1990-1997
1980-1989
1970-1979
1960-1969
Acta Forestalia Fennica
1953-1968
1933-1952
1913-1932

Articles containing the keyword 'yield in terms of value'.

Category: Article

article id 7363, category Article
V. Lihtonen. (1942). Puuston hakkuuarvosta ja sen määräämisestä. Acta Forestalia Fennica vol. 50 no. 10 article id 7363. https://doi.org/10.14214/aff.7363
English title: Determination of felling value.

The article discusses use of felling value in determining the value of growing stock. It has been argued that use of felling value to calculate value for a forest holding usually leads to too high values. Consequently, when setting a price for growing stock, felling value should be applied only for such parts of the property that can be sold immediately at a current price.

The article describes in detail assessment of the felling value, first using timber assortments of the stand, and second, by conducting the felling value using parameters affecting the value, such as volume and tree species of the stand. An assessment method  was developed to calculate the value by using structure of a cubic metre of timber in a stand. The structure was determined using data of the national forest inventory in Finland. Finally, the article discusses application of the method.

The PDF includes a summary in German.

  • Lihtonen, ORCID ID:E-mail:
article id 4577, category Article
Metsäverotuksen uudistamiskomitea. (1942). Metsäverotuksen uudistamissuunnitelma. Silva Fennica no. 57 article id 4577. https://doi.org/10.14214/sf.a9081
English title: Reform of forest taxation.

A committee was appointed in 1940 to prepare a proposal for reform of forest taxation. The taxation based on net income of forestry was considered to have limitations, and the actual net income had been observed to be markedly higher than the income that was used in taxation.

The report describes in detail the principles and shortcomings of taxation used since 1922. These include inaccuracies in the forest areas of a woodland estate, and weaknesses in classification of forest land and demand zones. The committee suggests several improvements in calculating the taxable income, which in the new calculations is based on yield on terms of value.

The article includes an abstract in German.

  • Metsäverotuksen uudistamiskomitea, ORCID ID:E-mail:
article id 4575, category Article
Eino Saari. (1940). Suurten metsäalojen arvon määrääminen. Silva Fennica no. 55 article id 4575. https://doi.org/10.14214/sf.a9079
English title: Evaluation of large forest areas.

The Moscow Peace Treaty created a need to calculate values of large forest areas in Finland, such as the value of the private and state forests lost in the Second World War, or value of the remaining forests and the value of forests to be assigned to the evacuees. The article describes principles of evaluation of large forest areas. It concludes that use of felling value of the trees is the right method only if felling of the whole tree stand and sale of the wood is actually possible. If these prequisites cannot be fulfilled, the right method to evaluate the forest area is yield in terms of value. When calculating the yield in terms of value, also other incomes and costs related to fellings should be included.

The article includes an abstract in German.

  • Saari, ORCID ID:E-mail:

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