Current issue: 58(5)
Articles containing the keyword 'tuottoarvo'
Category : Article
Silva Fennica Issue 92 includes presentations held in 1956 in the 8th professional development courses, arranged for forest officers working in the Forest Service. The presentations focus on practical issues in forest management and administration, especially in regional level. The education was arranged by Forest Service.
This presentation concerns the evaluation of forest land to be surrendered for a settlement farm. According to the Settlement Act, state land surrendered for settlement purposes should fetch the price that any sensible buyer would pay in buying the land. The prices used in evaluation are, however, still the prices of 1944. A new method for calculating the yield in terms of value of forest land has been developed by professor Yrjö Ilvessalo, based on the König-Faustman formula. This method is described in Tapio Forestry Manual.
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Linnamies,
E-mail:
ol@mm.unknown
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.
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.
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Saari,
E-mail:
es@mm.unknown
Category : Article
An estimate of value of a forest holding is needed, for instance, when the holding is sold. There is, however, no standard method for forest valuation. This paper describes a method based on yield in terms of value that is estimated on the basis of cutting budget. The first, mensurational part of the investigation concentrates on calculation of cutting budget that can be used in forest valuation. Second part studies how chronological order of fellings changes allowable cut in forests that differ by age-class distribution and other structural properties. Structure and variation in the structure of silviculturally different forests are determined for the forests that form the data for the investigation.
According to the study, even if the forests studied in the investigation included forests which structure differed in their age-class distribution from normal forests, they could be managed in a such way that in 5-6 decades the age-class distribution resemble that of a normal forest, and have growing stock that correspond the stock of forests in Southern Finland, about 80-110 m3/ha. Based on this, the cutting budgets of the later decades of the first rotation can be assumed to be nearly even. The original age-class distribution of the forest affects, however, allowable cut of the forests during the first decade. The revenues of the first decade have small impact on the value, the later decades strong. Consequently, development of the most valuable part of the allowable cut, timber trees, has big impact on the value. The results show that in young forests the planned cut including the proportion of timber trees increases, in middle-aged forest it is relatively even, and in old forest declining. The results indicate the order of magnitude the planned cut can be in near future in diferent kinds of forests, and when different felling regimes are used to reach different goals.
The PDF includes a summary in German.
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Kallio,
E-mail:
kk@mm.unknown
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.
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Lihtonen,
E-mail:
vl@mm.unknown
