Thesis (doctoral)--Universität Köln, 2007. / Includes bibliographical references.

Este projeto tem como foco de estudos as implicações sócio-econômicas do cumprimento do Código Florestal (CF) em propriedades de agricultores familiares de Mariópolis – PR. O interesse por esta temática surgiu da necessidade de conciliar o atual modelo de exploração agrícola imposto pela sociedade com a recuperação e preservação dos recursos naturais de maneira equilibrada. Aborda as dificuldades de aplicação da referida lei em pequenas propriedades rurais do Sudoeste do Paraná, em função das particularidades que estas apresentam. Trata um pouco sobre a multifuncionalidade da agricultura familiar e de pagamento por bens e serviços ambientais. O resultado do estudo mostra que o cumprimento do Código Florestal nas três propriedades analisadas (“A”, “B” e “C”) provocaria perdas de renda (R$/ha de Superfície de Área Útil - SAU) de R$ 5.049,37, R$ 852,39 e R$ 2.077,83, o que corresponde a 17,5%, 5,06% e 8,8% de redução da Renda Total das Propriedades, respectivamente. / This project focuses on studies of the socioeconomic implications of compliance with the Forest Code (FC) on the properties of family farming Mariópolis - PR. The interest in this subject arose from the need to reconcile the current model of agriculture imposed by society with the recovery and preservation of natural resources in a balanced manner. Discusses the difficulties of implementing this law on small farms in southwestern Paraná, depending on the features that they present. This is a little on the multifunctionality of agriculture and family to pay for environmental goods and services. The study result shows that the implementation of the Forestry Code in the threeproperties analyzed ("A", "B" and "C") would result in loss of income (R$ / ha of Superfície de Área Útil - SAU) of R$ 5.049, 37, R$ 852,39 and R$ 2.077,83, which corresponds to 17,5%, 5,06% and 8,8% reduction in Total Income properties, respectively.

Este projeto tem como foco de estudos as implicações sócio-econômicas do cumprimento do Código Florestal (CF) em propriedades de agricultores familiares de Mariópolis – PR. O interesse por esta temática surgiu da necessidade de conciliar o atual modelo de exploração agrícola imposto pela sociedade com a recuperação e preservação dos recursos naturais de maneira equilibrada. Aborda as dificuldades de aplicação da referida lei em pequenas propriedades rurais do Sudoeste do Paraná, em função das particularidades que estas apresentam. Trata um pouco sobre a multifuncionalidade da agricultura familiar e de pagamento por bens e serviços ambientais. O resultado do estudo mostra que o cumprimento do Código Florestal nas três propriedades analisadas (“A”, “B” e “C”) provocaria perdas de renda (R$/ha de Superfície de Área Útil - SAU) de R$ 5.049,37, R$ 852,39 e R$ 2.077,83, o que corresponde a 17,5%, 5,06% e 8,8% de redução da Renda Total das Propriedades, respectivamente. / This project focuses on studies of the socioeconomic implications of compliance with the Forest Code (FC) on the properties of family farming Mariópolis - PR. The interest in this subject arose from the need to reconcile the current model of agriculture imposed by society with the recovery and preservation of natural resources in a balanced manner. Discusses the difficulties of implementing this law on small farms in southwestern Paraná, depending on the features that they present. This is a little on the multifunctionality of agriculture and family to pay for environmental goods and services. The study result shows that the implementation of the Forestry Code in the threeproperties analyzed ("A", "B" and "C") would result in loss of income (R$ / ha of Superfície de Área Útil - SAU) of R$ 5.049, 37, R$ 852,39 and R$ 2.077,83, which corresponds to 17,5%, 5,06% and 8,8% reduction in Total Income properties, respectively.

The purpose of this study is to examine the impacts of state income taxes on returns to investments in forest management on private nonindustrial (PNIF) lands. It contains a review of major federal income tax provisions which directly affect timber investments. Income tax laws are described for individuals in the 50 states, with emphasis on those directly applicable to forestry. Two separate analyses are performed to examine the combined effects of federal and state income taxes on typical nonindustrial private forestry investments. In the first, the combined federal-state income tax liability is computed for hypothetical PNIF owners in the year of a timber sale. State income taxes for medium income landowners who manage their forest range from 4 percent of the total tax liability in Louisiana to 40 percent in Wisconsin. In the second analysis, after-tax returns are computed for a hypothetical forest management investment. The net present value of the investment for a landowner in the 33 percent federal and 10 percent state marginal tax brackets, ranges from $479 per acre in Wisconsin to $551 per acre in Oregon. The results show that provisions for long-term capital gains treatment, amortization of reforestation costs, and the deduction of annual operating expenses can be an effective means for reducing the impacts of federal and state income taxes on PNIF investment returns. North Carolina, California, and Oregon have special provisions for reporting forestry management cash flows which help reduce state taxes. It is important for investors to keep complete and accurate records in order to take full advantage of federal and state tax saving provisions. / Master of Science

Public, Constitutional and International Law / LLD

Title from title page of PDF (University of Missouri--St. Louis, viewed February 24, 2010). Includes bibliographical references (p. 328-345).

Thesis (MSc (Forest and Wood Science))--University of Stellenbosch, 1979. / 368 leaves printed on single pages, preliminary pages i-vii and numbered pages 1-211. Includes bibliography, list of figures. / Digitized at 600 dpi grayscale to pdf format (OCR), using a Bizhub 250 Konica Minolta Scanner.

Public, Constitutional and International Law / LLD

Thesis (PhD (Forest and Wood Science))—University of Stellenbosch, 2007. / It is evident that existing, nominal, functional, national and international policies and legislation continue to be ineffective in combating the disastrous environmental and socioeconomic consequences of unsustainable forest management. Several underlying causes to this failure were identified as: i) the lack of involvement or omission of the full range of stakeholders, in particular resource users, in the various steps and procedures of policy and legislation formulation and implementation; ii) these stakeholders are excluded in the review and updating of obsolete policies and legislation; iii) little emphasis is placed on sustainable forest management through the scientific understanding of natural forests and woodlands, including the dynamics of their ecology and socio-economics. This study identified the key/critical aspects of the development process of policy and strategy for the sustainable management of non-timber forest products (NTFPs). This research study reviewed existing policies and legislation and the current status of the NTFP sector, conducted a series of community consultation meetings on resource use and management, user surveys and economic valuation, resource surveys and economic valuation, and made policy recommendations for the development of a concept and strategy for the sustainable management of NTFPs. The main focus was on the edible and medicinal NTFPs in the four ecological zones of Swaziland...

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