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Content available remote Rachunek kosztów cyklu życia produktu jako narzędzie ekologistyki
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PL
Przedsiębiorstwa coraz częściej w swoich strategiach działalności uwzględniają i uwypuklają aspekty dotyczące ochrony środowiska. Przy badaniach przeprowadzanych nad nowymi produktami uwzględniane jest ich oddziaływanie na środowisko naturalne (to znaczy, jakie obciążenia dla środowiska wywoła: proces produkcji/świadczenia usług, użytkowanie produktu, jakie zostaną zastosowane surowce, opakowania itd.). Można stwierdzić, że na każdym etapie i w każdym obszarze działalności przedsiębiorstwa powinno się uwzględniać uwarunkowania środowiskowe. Procesem, który integruje różnorodne działania zachodzące w przedsiębiorstwie i jednocześnie jest zgodny z postulatami na rzecz ochrony środowiska jest ekologistyka. Skuteczność realizacji zadań tak nazywanego procesu jest uwarunkowana między innymi doborem wspomagających go narzędzi. Rachunek kosztów cyklu życia produktu jako jeden z licznych problemowych, pozaewidencyjnych rachunków kosztów może się okazać dla przedsiębiorstwa cennym źródłem informacji tak ex ante, jak i ex post w ramach ekologistyki. Celem opracowania jest przybliżenie istoty rachunku kosztów cyklu życia produktu ze szczególnym uwzględnieniem jego zastosowania dla ekologistyki. Problem został zawężony do części kosztowej tego rachunku.
EN
From eco-logistics the managers with a high level of ecological awareness, require solutions of organizational technical and economic problems, not only in a range of wastes, but also in relation to other factors, which have influence on logistics aspects taking into consideration environmental aspects. Cost accounting of product lifecycle, which is directed to environment protection may become a valuable information source for decision needs regarding eco-logistics.
EN
Nowadays, transport companies operate in the economy of sustainable development. Relationships that occur within the system of ecological, economic and social development are very complex and strongly interacting, so the owners and managers of enterprises are facing new challenges arising from the objectives economic triangle of sustainable development. Meeting them is not easy especially that they relate to common goods. The aim of this article is to identify and characterize the contemporary dilemmas of transport companies, whose activities should equally take into account the economic, social and ecological conditions. Considerations will be based inter alia on the assumptions of "prisoner's dilemma" and "the dilemma of the common meadow".
PL
Wzrastające wymagania przemysłu w zakresie jakości i ekonomiczności produkowanych wyrobów przyczyniają się do znacznego postępu w rozwoju różnych technologii spawalniczych, w tym także technologii cięcia. Prawdziwy postęp w technologiach cięcia dokonał się wraz z odkryciem w 1923 roku plazmy przez Irvinga Langumira, amerykańskiego fizykochemika. Wówczas plazma pierwszy raz wykorzystana została do cięcia termicznego w USA w firmie Linde w 1955 roku w celu cięcia metali nieżelaznych i odpornych na korozję. Obecnie cięcie plazmowe znajduje szerokie zastosowanie nie tylko w produkcji seryjnej, ale także w jednostkowej produkcji części konstrukcji i urządzeń, bądź w pracach warsztatowych. Cięcie plazmą swą popularność zawdzięcza wielu swoim zaletom, takim jak: duża wydajność, stosunkowo wysoka jakość ciętych powierzchni, możliwość przecinania materiałów o grubości do 150 mm oraz korzystne wskaźniki ekonomiczne [1-2].
EN
State Forests, having the resources of the State Treasury at their disposal, undertaking the actions of wildlife-forest education and developing the forest infrastructure, play an important role and have a crucial impact on environmental awareness of the society. These actions are a manifestation of entrepreneurship. The aim of the paper is to identify the role and importance of forest education in the field of entrepreneurship of the State Forests National Forests Holding. In the article the study of definition of term entrepreneurship in theory of economy and management is made. The research is based on literature review and interviews with the representatives of the SF and the local societies. Inductive research approach is applied.
EN
The aim of this work was to assess the rate of the changes in roundwood export and import in selected countries of the European Union during the period of 2003−2012. The data published in the FAO statistical yearbooks and concerning exported and imported timber amounts and values in the majority of the EU member states was analyzed. Based on the study, it can be concluded that international trade of wood is increasingly important in the development of the timber sector in different European countries. Import and export of raw timber changed both in terms of volume and value. In the years 2003−2012, the largest volume of timber export was recorded in Germany (55 mio m³). Compared to other countries, the extensive export of raw timber was also found in France (52 mio m³) and Latvia (44 mio m³). The greatest value of the exported roundwood in the analyzed decade was found in Germany (4,922 mio US$), France (3,482 mio US$) and the Czech Republic (2,690 mio US$). In the analyzed period, the largest importers of the roundwood material included Finland (106 mio m³), Austria (85 mio m³) and Sweden (76 mio m³). The highest value of imports of roundwood was recorded in Austria (7,224 mio US$). List of the countries characterized by high financial value of imported raw timber included Finland (6,771 mio US$) and Sweden (5,170 mio US$). Many countries (e.g. Luxembourg, Sweden, Ireland), that recorded a negative rate of volume change in raw timber export also, experienced an increase in the value of the change. In countries, which experienced the highest growth rate of raw timber import (i.e. Romania, Slovakia, Lithuania), one can see beneficial processes to support the development of the enterprises engaged in the processing of roundwood.
EN
Sustainable management of forests is essential nowadays. It assures permanent capability of a forest to complete, currently and in the future, all crucial functions such as protective, economic and social without any harm to other ecosystems, both at local (municipality, county, voivodship) and also national levels, and consequently the global one. Forest management is above all conducted by the State Forests (National Forest Holding), and by owners of private forests. Neither the State Forests, nor private enterprises implement social economy activity as their main objectives. Nevertheless, the forest historically and currently, fosters the implementation of social economy assumptions including social entrepreneurship. The aim of the article is to identify the actions and functions of forest management fostering the development of social economy. While writing the article the authors used the inductive and deductive approaches on the basis of available literature on the subject of economics and forestry. Moreover, the information was gathered through face-to-face interviews and on the basis of case study analyses. The obtained results made it possible to identify and describe the common areas of forest management and social economy.
EN
Integrating the economic aspects of forest management (cost) with ecological elements of timber production (habitat type) significantly contributes to a better understanding of forest growth and utilisation. The type of silvicultural treatments and forest habitat types determine number of economic activities carried out in the stands and have an important impact on the associated costs. The aim of the study was to describe the impact of silviculture treatments and types of forest habitat on unit timber harvesting cost. We summarised the cost of timber logging depending on the harvest practices and types of habitats. In total, costs of treatments performed on the 2.5 thousand ha area were analysed. Obtained results were combined in relation to average unit costs of raw timber logging from individual habitats and silviculture treatments such as late cleanings and thinnings. The studied impact was assessed with standard deviation (SD) based on the assumption that the higher its value, the more important role of silvicultural treatments and forest habitats in defining the cost of raw timber harvesting. Our study showed that both factors (type of forest habitat and silvicultural treatment) had an effect on variability of timber logging costs. Comparing deciduous and coniferous habitats, higher costs were reported for the latter one. The highest unit cost of timber logging was found on the fresh coniferous habitat, while the lowest on the wet mixed forest. Moreover, the highest cost was reported for timber raw material harvested from late cleanings and the lowest from late thinnings. SD of the average cost of timber harvest ranged from 12.67 to 13.53 PLN depending on the silviculture treatments and from 0.68 to 2.39 PLN depending on the forest type. Our findings are important preliminary steps in broader study regarding revenues generated from forest stands growing on different habitats. Eventually it would help in assessing the profitability of economic activity that depends on environmental conditions of forest management.
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