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Urszula Błuszkowska and Tomasz Nurek

References Dawidziuk J., Zajączkowski S., Wysocka-Fijorek E. 2014. Economic aspects in palnning. A panel of experts “development” forests and forest management as instruments of economic and social development of rural areas, Sękocin Stary, 2014. Kocel J. 2010. Development of the forestry services sector in Poland. Folia Forestalia Polonica, Series A - Forestry, 52 (1), 44-53. Kocel J. 2013. Forest companies in Poland (in Polish). Centrum Informacyjne Lasów Państwowych, Warszawa, 97-116. Kocel J

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Urszula Błuszkowska and Tomasz Nurek

References Błuszkowska U. 2013. Czynniki determinujące wielkość i strukturę zatrudnienia robotników realizujących zadania produkcyjne w leśnictwie. Ph. D. thesis, Faculty of Forestry,Warsaw University of Life Sciences, Poland. Brzózko J., Dybcio M. 2007. Umiejętności, kwalifikacje i doświadczenie operatorów a wydajność pracy specjalistycznych maszyn leśnych (in Polish). Technika Rolnicza, Ogrodnicza, Leśna, 3, 5-7. Jabłoński K. 2006. Optymalizacja sposobów realizacji procesu technologicznego pozyskiwania i

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Reijo Knuutinen

. Capital income accrues on capital. According to the Income Tax Act, the taxable capital income is the return on various assets, the capital gains from the disposition of the assets, and any other kind of income that is based on capital. Capital income includes, among other things, interest income, dividend income, rental income, profit share, return on life insurance, forestry capital income, income from land, and capital gains. Section 32 of TVL. However, technically, capital gains have been kept apart from other capital income, which (especially earlier) has been

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Anna Staniewska

its conceptual phase to that of implementation—the completely voluntary realisation of a conceptual design of a public park is a task that is difficult in Polish conditions, and the establishment of public areas of planned greenery is still the task of local government. This is why the didactic sequence includes 10 stages that are accompanied by a simultaneous information campaign carried out by students: The selection of an area in which there is a need to provide public greenery − a park (usually in cooperation with Zarząd Zieleni Miejskiej (the Municipal

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Aleksandra Sas-Bojarska

forestry with a historical settlement system and mining industry; and heavy industry located at the edge of forests and agricultural areas. All of these belts should be linked together by a transverse collision-free transport system. This system of spatial development had been planned to be complementary with existing settlement systems and to be implemented progressively, „including a harmonious transition from the existing system to a new one” ( Hansen 2005 : 27). This system resulted from making linkages between very important aspects: spatial and functional (specific