Losses in the Amount of Produced and Sold Timber

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Losses in the Amount of Produced and Sold Timber

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Losses in the Amount of Produced and Sold Timber

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

GK - Lesnictví

OECD FORD obor

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Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Business Economics and Management (BEM2015)

ISBN

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ISSN

2212-5671

e-ISSN

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Počet stran výsledku

7

Strana od-do

51-57

Název nakladatele

Elsevier Science BV

Místo vydání

Amsterdam

Místo konání akce

Zvolen

Datum konání akce

15. 10. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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