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The forest land tax systems in Slovakia and Portugal 斯洛伐克和葡萄牙的森林土地税收制度
Q3 FORESTRY Pub Date : 2023-10-30 DOI: 10.17221/51/2023-jfs
Klára Báliková, Natacha Jesus-Silva, Noémia Bessa Vilela, Michaela Korená Hillayová, Jaroslav Šálka
Forests cover almost one half of European land. Therefore, land taxes, including taxes from forests, are essential for a municipality's income. The land tax system is implemented on different levels, mainly nationally and locally. Therefore, many land tax features are settled by federal law, and others differ according to the local tax administrators. The objective of the paper is to compare the current laws and principles and the implementation process of forest land in Slovakia and Portugal. We have selected countries from different geographical areas of Europe. Even though the forest compositions and forest ownership differ, we aimed to identify whether the forest land tax systems can be similar. We analysed the legislation and strategic documents on the national level that helped us to describe the land tax system and its general features (e.g. taxpayer, tax rate, tax base, exemption options, tax period, or penalties). In both countries, the national tax law governs the tax implementation and settles any basic processes related to tax collection. The municipalities have the right to revise both the tax rates and exemptions. The results also show that forest owners in Slovakia have more options for tax exemptions than in Portugal.
森林几乎覆盖了一半ofÂ欧洲的土地。因此,土地税,包括森林税,对aÂ市政收入至关重要。土地税制度isÂ实行onÂ不同层次,主要是国家和地方。因此,土地税的许多特征是由byÂ联邦法律规定的,而另一些则根据toÂ地方税务官的不同而不同。Â目的ofÂ本论文is toÂ比较了目前的法律、原则和实施过程ofÂ林地inÂ斯洛伐克和葡萄牙。WeÂ选择了来自不同地理区域的国家ofÂ欧洲。尽管森林组成和森林所有权不同,weÂ旨在toÂ确定森林土地税收制度是否可以beÂ相似。WeÂ分析了国家层面的立法和战略文件onÂ,帮助us toÂ描述了土地税制度及其一般特征(e.g.Â纳税人,税率,税基,豁免选项,纳税期限,orÂ处罚)。InÂ两国的国家税法规定了税收的实施并解决了与toÂ税收征收有关的任何基本过程。直辖市有权toÂ修改税率和免税额。结果还表明,森林所有者inÂ斯洛伐克比inÂ葡萄牙有更多的免税选择。
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引用次数: 0
Forest as a source of renewable material to reduce the environmental impact of buildings 森林作为可再生材料的来源,减少建筑对环境的影响
Q3 FORESTRY Pub Date : 2023-10-30 DOI: 10.17221/65/2023-jfs
Hana Svobodová, Petra Hlaváčková
Construction sector has high environmental impact throughout entire life cycle of buildings. One way to reduce the impact is to use building materials with the lowest possible environmental impact – such as wood. The use of wood-based building materials can improve the overall environmental balance of buildings. Compared to other materials, wood probably has the best environmental performance. These findings are particularly significant in the context of the environmental and legislative situation in Europe and the Czech Republic and may be one of the reasons for the increasing number of new wood-based buildings. The main reason for the research is to highlight the potential of wood as an ecological renewable material with multiple applications in all sectors of the national economy, especially in the construction industry. This paper aims to deepen the knowledge of the environmental specifications of building materials, especially wood, highlight its benefits and verify that building with natural and eco-friendly materials is less costly with lower environmental impacts. To illustrate the environmental impact of the construction industry, a case study comparing house variants was conducted to find the most suitable combinations of materials in terms of economic, environmental, and social aspects. It was found that from a sustainable development perspective, building with green materials generally means lower environmental impacts measured by e.g. global warming potential and embodied energy. This is particularly evident in the case of wood, which is not only a renewable material with advantageous thermo-technical and construction properties despite its low weight, but also stores carbon as it grows. The findings show that wood in the structure can reduce the cumulative environmental impact of the whole structure.
建筑行业对环境的影响贯穿于建筑的整个生命周期。减少影响的一种方法是使用对环境影响最小的建筑材料,比如木材。使用木质建筑材料可以改善建筑的整体环境平衡。与其他材料相比,木材可能具有最好的环保性能。这些调查结果在欧洲和捷克共和国的环境和立法情况下特别重要,并且可能是越来越多的新的以木材为基础的建筑物的原因之一。这项研究的主要原因是为了强调木材作为一种生态可再生材料的潜力,它在国民经济的所有部门,特别是在建筑行业都有多种应用。本文旨在加深对建筑材料,特别是木材的环境规范的了解,突出其好处,并验证使用天然和环保材料的建筑成本更低,对环境的影响更小。为了说明建筑行业对环境的影响,aÂ进行了案例研究,比较了房屋的不同类型,以便在经济、环境和社会方面找到最合适的材料组合。研究发现,从可持续发展的角度来看,使用绿色材料的建筑通常意味着较低的环境影响,如全球变暖潜势和隐含能源。Â这在木材的情况下尤其明显,木材不仅是一种可再生材料,具有有利的热技术和建筑性能,尽管它的重量很轻,但随着它的生长也会储存碳。研究结果表明,结构中的木材可以减少整个结构的累积环境影响。
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引用次数: 0
Distribution and environmental impact of alien woody species in lowland riparian forest habitats: Case study in the protected areas of Georgia, South Caucasus 外来木本物种在低地河岸森林栖息地的分布和环境影响:在南高加索格鲁吉亚保护区的案例研究
Q3 FORESTRY Pub Date : 2023-09-22 DOI: 10.17221/3/2023-jfs
Giorgi Kavtaradze, Lado Basilidze, Jan Pergl, Elizaveta Avoiani, Petr Vahalik, Besarion Aptsiauri, Nani Goginashvili, Margalita Bachilava, Zurab Manvelidze, Nato Kobakhidze
Biological invasions are globally recognised as a significant threat to native biodiversity, as they can change the structure, composition, and functioning of the native ecological system. The riparian forest is considered a habitat highly invaded by invasive plants since rivers serve as corridors for alien species through the terrestrial ecosystem or may simply harbour exotic species that cannot survive elsewhere. The riparian forest, as a high conservation value forest, is an important part of the lowland forests of Georgia. These forests are distributed along large rivers, including the Mtkvari, Alazani, Iori, Aragvi, Ksani, Algeti, and Great and Little Liakhvi rivers. Here, we present a case study that was part of the scientific project titled 'Survey of Potential Invasive Alien Woody Species (PIAWS) in the Protected Areas of Georgia'. Protected areas (PAs) in Georgia play an important role in conserving native biodiversity, including forest ecosystems of distinguished biodiversity. We focused on the lowland riparian forest (LRF) distributed along the Mtkvari and Iori rivers within two PAs – Korugi and Gardabani Managed Reserves (MRs). Six main alien woody species (AWS) were identified in the study areas: Robinia pseudoacacia, Gleditsia triacanthos, Ailanthus altissima, Acer negundo, Amorpha fruticose and Morus alba. Among these AWS, the local status of R. pseudoacacia, G. triacanthos, A. altissima, and A. fruticosa is invasive, while that of A. negundo and M. alba is naturalised. The environmental impact of AWS on LRF habitat was evaluated using the Environmental Impact Classification for Alien Taxa (EICAT) classification system. A major or moderate impact of AWS on the LRF habitat is evident, which, according to EICAT impact mechanisms, is expressed as apparent competition and physical, structural and indirect impacts. The study revealed that the impact levels of three AWS, R. pseudoacacia, G. triacanthos, and A. altissima, were classified as major or moderate ('harmful' impact), while the remaining AWS, A. negundo and A. fruticosa, were of minor or minimal concern. AWS in the invaded areas of the LRF are found as an understorey layer or, otherwise, they have already formed the main canopy and replaced native dominant woody species. Therefore, undesirable structural and succession processes in invaded LRFs are evident.
生物入侵是全球公认的as aÂ严重威胁toÂ本地生物多样性,asÂ它们可以改变本地生态系统的结构、组成和功能ofÂ。TheÂ河岸森林isÂ被认为是aÂ高度入侵的栖息地byÂ入侵植物,因为河流通过陆地生态系统为外来物种提供了asÂ走廊orÂ可能只是庇护了无法在其他地方生存的外来物种。TheÂ河岸森林,as aÂ高保护价值森林,is anÂ重要组成部分ofÂ低地森林ofÂ格鲁吉亚。这些森林分布在大河沿岸,包括Mtkvari、Alazani、Iori、Aragvi、Ksani、Algeti和大、小Liakhvi河。在这里,weÂ提供了aÂ案例研究,这是ofÂ科学项目的一部分,题为“调查ofÂ潜在入侵外来木本物种(PIAWS) inÂ保护区ofÂ格鲁吉亚”。保护区(PAs) inÂ格鲁吉亚发挥anÂ重要作用inÂ保护本地生物多样性,包括森林生态系统ofÂ独特的生物多样性。WeÂ重点关注onÂ两个保护区内沿Mtkvari河和Iori河分布的低地河岸森林(LRF) - Korugi和Gardabani管理保护区(MRs)。研究区主要鉴定出6种外来木本植物(AWS) inÂ:刺槐刺槐(Robinia pseudoacacia)、皂荚(Gleditsia triacanthos)、Ailanthus altissima、黑槭(Acer negundo)、紫穗槐(Amorpha fruticose)和桑树(Morus alba)。theseA AWS之间的局部状态r.a. pseudoacacia, G.A triacanthos,一位altissima,和一位后isA入侵,而一位牡未知领域和硕士alba isA加入美国籍。TheÂ环境影响of AWS on LRFÂ生境评价采用EICAT (environmental impact Classification for Alien Taxa)分类系统。AÂ主要orÂ中等影响of AWS on LRFÂ生境isÂ明显,根据to EICAT影响机制,isÂ表达了asÂ明显竞争和物理、结构和间接影响。西娅的研究显示,影响水平三个AWS, r.a. pseudoacacia, G.A triacanthos,和一位altissima asA分类主要是奥拉温和(“有害”的影响),而其余AWS,一位牡和一位后,小奥拉未知领域最小的问题。AWS inÂ入侵地区ofÂ和LRFÂ是在as anÂ的下层发现的,否则,它们已经形成了主要的冠层,取代了本地的优势木本物种。因此,不良的结构和演取过程inÂ入侵lrf是明显的。
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引用次数: 0
Impact of protection methods and abiotic factors on Nothofagus pumilio seedlings mortality in Torres del Paine National Park, Chile 保护方法及非生物因素对智利托里斯德尔潘恩国家公园矮叶蓟幼苗死亡率的影响
Q3 FORESTRY Pub Date : 2023-09-22 DOI: 10.17221/45/2023-jfs
Martin Smola, Josef Cafourek, Antonín Kusbach, Martin Šenfeldr, Josef Střítecký, Petr Maděra

National parks (NP) are the last refugia of forests dominated by the Nothofagus species in Chile. However, frequent, careless human-caused fires are destroying these forests even within the national parks. After large-scale fires, N. pumilio stands are unable to recover naturally neither in generative nor in vegetative ways and artificial regeneration must be resorted to in order to maintain their extent. However, even artificial regeneration is not successful without protection against browsing. Therefore, the aim of this study was to experimentally test a range of repellents and other methods of mechanical protection of seedlings against browsing. Five replicates of plots were placed in Torres del Paine NP, in different habitat conditions and with different methods of protection against browsing (11 repellents, wire mesh, plastic tube and control). In each plot, 12 seedlings were treated with each type of protection. In our experiment, only 8% of the seedlings were damaged by browsing, while the mortality rate was 38%. The results indicate a more significant effect of abiotic factors (mainly frost, drought or wind) on seedling mortality than browsing. In parallel, however, it is clear that, compared with the control, six of the eleven repellents used in the experiment showed a significantly positive effect. We suggest the use of plastic tubes as the best option to protect seedlings, which, in addition to providing 100% protection against browsing, are likely to provide more favourable microclimatic conditions for seedlings, similar to leaving the burned snags.
国家公园(NP)是最后的避难所ofÂ森林主导by Nothofagus物种inÂ智利。然而,频繁的、粗心的人为火灾正在摧毁这些森林,甚至在国家公园内。在大规模火灾之后,N. pumilio林分无法toÂ自然恢复,无论是inÂ生殖方式还是inÂ营养方式,人工再生都必须beÂ诉诸to inÂ以toÂ维持其范围。然而,如果没有防止浏览的保护,即使人工再生isÂ也不会成功。因此,ofÂ本研究的目的是toÂ实验测试aÂ范围ofÂ驱避剂和其他方法ofÂ机械保护ofÂ幼苗免受浏览。5个重复ofÂ样地分别放置in Torres del Paine NP、inÂ不同生境条件和不同防虫方法(11Â驱虫剂、丝网、塑料管和对照)ofÂ。InÂ每个小区,12Â苗木分别进行不同类型ofÂ保护处理。InÂ在我们的实验中,只有8% ofÂ的幼苗被破坏byÂ浏览,而死亡率为38%。结果表明aÂ对ofÂ非生物因子(主要是霜冻、干旱orÂ风)onÂ幼苗死亡率的影响比浏览更显著。然而InÂ平行,it isÂ明确,与对照相比,6 of 11种驱蚊剂使用inÂ实验显示aÂ显著的积极作用。WeÂ建议使用ofÂ塑料管asÂ最好的选择toÂ保护幼苗,其中,inÂ加上toÂ提供100%的保护,防止浏览,可能toÂ为幼苗提供更有利的小气候条件,类似toÂ留下烧伤的障碍。
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引用次数: 1
Effect of bioengineering treatments on reduction of soil erosion from road cut slope and fill slope 生物工程处理对减少路堑边坡和填方边坡土壤侵蚀的影响
IF 1.1 Q3 FORESTRY Pub Date : 2023-09-05 DOI: 10.17221/55/2023-jfs
A. Parsakhoo, S. A. Hosseini
{"title":"Effect of bioengineering treatments on reduction of soil erosion from road cut slope and fill slope","authors":"A. Parsakhoo, S. A. Hosseini","doi":"10.17221/55/2023-jfs","DOIUrl":"https://doi.org/10.17221/55/2023-jfs","url":null,"abstract":"","PeriodicalId":16011,"journal":{"name":"Journal of forest science","volume":"1 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88777230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Sap flow modelling based on global radiation and canopy parameters derived from a digital surface model 基于数字地表模型的全球辐射和冠层参数的树液流模拟
IF 1.1 Q3 FORESTRY Pub Date : 2023-08-25 DOI: 10.17221/191/2022-jfs
T. Mikita, Z. Patočka, Elizaveta Avoiani
: Sap flow represents water transport from roots to leaves through the xylem and is used to describe tree transpiration. This paper proposed and tested a procedure to estimate sap flow by calculating global radiation in a digital model of the tree canopy surface obtained by unmanned aerial vehicle imaging. The sap flow of nine trees was continuously measured in the field. In the digital surface model, individual canopies were automatically delineated, their parameters were determined and the global radiation incident on their surface on specific days was calculated. A polynomial relationship was found between sap flow and the calculated incident solar radiation during the morning hours with a coefficient of determination of 0.98, as well as a linear relationship between the decrease in radiation and sap flow during the afternoon with a correlation coefficient of 0.99. Using the Random Forest machine learning method, a model predicting the sap flow of the trees was created based on the global radiation and canopy parameters determined from the digital surface model of tree canopies. The resulting model was deployed on additional days and compared to field measurements of sap flow, achieving a correlation coefficient of 0.918. In addition, two linear regression models were created for a tree group, achieving coefficients of determination of 0.66 and 0.90.
:树液流表示水分通过木质部从根向叶的输送,用来描述树木的蒸腾作用。本文提出并测试了一种通过计算由无人机成像获得的树冠表面数字模型的总辐射来估计树液流量的方法。在田间连续测量了9棵树的液流。在数字地表模型中,对单个冠层进行自动圈定,确定其参数,并计算特定日期在其表面上的全球辐射入射。在上午时段,树液流量与计算得到的入射太阳辐射呈多项式关系,决定系数为0.98;在下午时段,树液流量与辐射减少呈线性关系,相关系数为0.99。利用随机森林机器学习方法,基于树冠数字表面模型确定的全球辐射和冠层参数,建立了预测树木液流的模型。将结果模型应用于额外的天数,并与液流的现场测量结果进行比较,获得了0.918的相关系数。此外,对树组建立了两个线性回归模型,确定系数分别为0.66和0.90。
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引用次数: 0
Comparison of nutrient and carbon stocks in the aboveground biomass of mature silver fir (Abies alba Mill.) and Norway spruce (Picea abies L. Karst) stands 成熟银冷杉(Abies alba Mill.)和挪威云杉(Picea Abies L. Karst)林分地上生物量养分和碳储量的比较
IF 1.1 Q3 FORESTRY Pub Date : 2023-08-18 DOI: 10.17221/37/2023-jfs
T. Čihák, M. Vejpustková
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引用次数: 0
First report of Thanasimus femoralis (Zetterstedt, 1828) (Coleoptera: Cleridae) in forest nursery in the Western Black Sea Region of Türkiye 文章标题乌克兰西部黑海地区森林苗圃中首次报告(鞘翅目:小叶蛾科)
IF 1.1 Q3 FORESTRY Pub Date : 2023-08-08 DOI: 10.17221/50/2023-jfs
Nuray Öztürk, Beşir Yüksel
{"title":"First report of Thanasimus femoralis (Zetterstedt, 1828) (Coleoptera: Cleridae) in forest nursery in the Western Black Sea Region of Türkiye","authors":"Nuray Öztürk, Beşir Yüksel","doi":"10.17221/50/2023-jfs","DOIUrl":"https://doi.org/10.17221/50/2023-jfs","url":null,"abstract":"","PeriodicalId":16011,"journal":{"name":"Journal of forest science","volume":"41 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85961762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reducing costs, improving profits: A low-cost culture media for woody plants micropropagation 降低成本,提高效益:一种低成本的木本植物微繁培养基
IF 1.1 Q3 FORESTRY Pub Date : 2023-08-07 DOI: 10.17221/56/2023-jfs
Ricardo Castro-Camba, J. Vielba, Purificación Covelo, N. Vidal, C. Sánchez
{"title":"Reducing costs, improving profits: A low-cost culture media for woody plants micropropagation","authors":"Ricardo Castro-Camba, J. Vielba, Purificación Covelo, N. Vidal, C. Sánchez","doi":"10.17221/56/2023-jfs","DOIUrl":"https://doi.org/10.17221/56/2023-jfs","url":null,"abstract":"","PeriodicalId":16011,"journal":{"name":"Journal of forest science","volume":"102 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84730042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Responses in leaf water status of Quercus castaneifolia C.A.Mey and Carpinus betulus L. exposed to cement dust pollution in Northern Iran 伊朗北部水泥粉尘污染对栎和桦树叶片水分状况的响应
IF 1.1 Q3 FORESTRY Pub Date : 2023-07-28 DOI: 10.17221/14/2023-jfs
Jamshid Eslamdoust, S. Mohsen Hosseini, F. Kardel
{"title":"Responses in leaf water status of Quercus castaneifolia C.A.Mey and Carpinus betulus L. exposed to cement dust pollution in Northern Iran","authors":"Jamshid Eslamdoust, S. Mohsen Hosseini, F. Kardel","doi":"10.17221/14/2023-jfs","DOIUrl":"https://doi.org/10.17221/14/2023-jfs","url":null,"abstract":"","PeriodicalId":16011,"journal":{"name":"Journal of forest science","volume":"5 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74527138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
期刊
Journal of forest science
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