Losses in the Amount of Produced and Sold Timber
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43410%2F15%3A43907279" target="_blank" >RIV/62156489:43410/15:43907279 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/S2212-5671(15)01600-7" target="_blank" >http://dx.doi.org/10.1016/S2212-5671(15)01600-7</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/S2212-5671(15)01600-7" target="_blank" >10.1016/S2212-5671(15)01600-7</a>
Alternative languages
Result language
angličtina
Original language name
Losses in the Amount of Produced and Sold Timber
Original language description
Losses in the amount of timber, especially the accidental ones, are a long-term issue for both the forestry public and forest owners. The objective determination of accidental losses - the natural decreases in amount, has always been an important factorfor determining the liability of employees for any damage caused to the forest owner or for the loss in the amount of timber. The paper focuses on the issue of losses in the amount of produced and sold timber and the issue of differences in the amount ofsold timber arising due to different methods of ascertaining the amount of timber for accounting and tax purposes. The aim of the paper is to define the specifics of losses in the untreated timber and the specifics of differences occurring during the transfer of the timber's ownership in business relations. Furthermore, it was also analyzed the current situation in timber accounting and tax records and were proposed possibilities of solving this problem. A workable solution seems to be
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
GK - Forestry
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Business Economics and Management (BEM2015)
ISBN
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ISSN
2212-5671
e-ISSN
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Number of pages
7
Pages from-to
51-57
Publisher name
Elsevier Science BV
Place of publication
Amsterdam
Event location
Zvolen
Event date
Oct 15, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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