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134. Jahrgang Sonderheft 1A 2017 Seite 1–283 Geleitet von P. Mayer und H. Hasenauer Gegründet 1875 134. Jahrgang Sonderheft 1a 2017 Seite 1–283 Gegründet im Jahre 1875 von den Forstinstituten der Universität Seite B für Bodenkultur (BOKU) und des Bundesforschungs- und Ausbildungszentrum für Wald, Naturgefahren und Landschaft (BFW) Ziel: Das Centralblatt für das gesamte Forstwesen veröffentlicht wissenschaftliche Arbeiten aus den Bereichen Wald- und Holzwissen-schaften, Umwelt und Natur- schutz, sowie der Waldökosystemforschung. Die Zeitschrift versteht sich als Binde- glied von Wissenschaftlern, Forstleuten und politischen Entscheidungsträgern. Da- her sind wir auch gerne bereit, Überblicksbeiträge sowie Ergebnisse von Fallbeispielen sowie Sonderausgaben zu bestimmten aktuellen Themen zu veröffent-lichen. Englische Beiträge sind grundsätzlich erwünscht. Jeder Beitrag geht durch ein international übliches Begutachtungsverfahren. Aims and scope: The Austrian Journal of Forest Science publishes scientific papers related to forest- and wood science, environmental science, na- tural protections as well as forest ecosystem research. An important scope of the journal is to bridge the gap between scientists, forest managers and policy deci- sion makers. We are also interested in discussion papers, results of specific field studies and the publishing of special issues dealing with specific subjects. We are pleased to accept papers in both German and English. Every published article is peer-reviewed. Gründungsherausgeber: Rudolf Micklitz, 1875 Herausgeber: Dipl.-Ing. Dr. Peter Mayer Univ.-Prof. Dr. Hubert Hasenauer Bundesforschungs- und Ausbildungszentrum Institut für Waldbau für Wald, Naturgefahren und Landschaft (BFW) Universität für Bodenkultur Seckendorff-Gudent-Weg 8 Peter-Jordan-Straße 82 A-1131 Wien A-1190 Wien Wissenschaftlicher Beirat: Dusan Gomory Forstwissenschaftliche Fakultät, Technische Universität Zvolen, Slowakei Herbert Hager Institut für Waldökologie, Universität für Bodenkultur, Österreich Berthold Heinze Institut für Forstgenetik, BFW, Österreich Marijan Kotar Department of Forestry and Renewable Forest Resources, Slowenien Hermann Spellmann Niedersächsische Forstliche Versuchsanstalt, Deutschland Heinrich Spiecker Institut für Waldwachstum, Universität Freiburg, Deutschland Gerhard Wieser Abt. für Pflanzenphysiologie, BFW, Österreich Internet: http://www.boku.ac.at/cbl Gedruckt mit der Förderung des Bundesministeriums für Bildung, Wissenschaft und Kultur in Wien. Editorial From May 9 to May 11 2016, the IUFRO unit 4.05.00 ‘Managerial economics and ac- counting’ together with its sub-units 4.05.01 ‘Managerial, social and environmental accounting’, 4.05.02 ‘Managerial economics’ and 4.05.03 ‘Managerial economics and accounting in Latin America’ held their annual conference entitled ‘Advances and Challenges in Managerial Economics and Accounting’ in Vienna, Austria. The event was hosted by the University of Natural Resources and Life Sciences, Vienna (BOKU) and brought together 41 participants from 17 countries. On behalf of the organizing committee and all the participants I would like to express once again our gratitude and appreciation to the members of the BOKU ForEc-Team Erhard Ungerböck, Philipp Toscani and especially Michaela Grötzer who ensured the smooth and convenient or- der of events. The scientific program comprised 7 sessions with a total of 29 oral and 2 poster presentations. A respective documentation is available at the conference webpage: https://www.wiso.boku.ac.at/afo/tagungen-forst/iufro-symposium-2016/ The program committee gratefully acknowledges the possibility to assemble a spe- cial issue of the Austrian Journal of Forest Science devoted to this event. Many thanks to the publisher as well as to chief editor Hubert Hasenauer! Thus, a substantial part of the topics presented and discussed at the conference can be communicated in more detail to a broader scientific audience. All of the manuscripts were peer-revie- wed by two scientists, mostly members of the program committee. I am grateful to the authors and co-authors for their efforts as well as patience, to the reviewers for their input and comments and once again to Philipp Toscani for his invaluable assis- tance in the whole process. The wide range of methods applied and topics addressed is typical for the great di- versity which is maintained in this IUFRO unit. It fosters fruitful discussions and is appreciated for its inspiring character. Several of the contributions are located at the interface to the subject fields of other research units within division 4 (‘Forest Assess- ment, Modelling and Management’) but also located in divisions 3 (‘Forest Opera- tions Engineering and Management’) and 9 (‘Forest Policy and Economics’) of IUFRO, thus highlighting the significance of problem-oriented, interdisciplinary research. Economic assessments in regard to timber production as well as the provision of non-wood goods and forest services are of great importance at company, regional, national but also global levels. Sound valuations have to tackle deficits in regard to data and knowledge as well as methodological challenges, in the financial and in the social sphere alike. The management of forests has to deal with a great diversity of Seite D Walter Sekot settings, objectives, attitudes and perceptions. Future research in managerial econo- mics and accounting seems especially promising in regard to the multifunctional use of forests and required adaptations in view of changing frame conditions. According to the heterogeneity of research issues a broad range of methods – quantitative as well as qualitative ones – have to be applied and refined. Thus, this special issue shall signify the final element of a successful conference and at the same time serve as stepping stone for future advances in science. Walter Sekot Guest Editor ORGAN DES DEPARTMENTS FÜR WALD- UND BODENWISSENSCHAFTEN DER UNIVERSITÄT FÜR BODENKULTUR UND DES BUNDESAMT UND FORSCHUNGSZENTRUM FÜR WALD Begründet 1875 134. JAHRGANG SONDERHEFT 1 Juni 2017 Seite 1–283 Nachdruck, auch auszugsweise, nur mit Genehmigung des Verfassers und des Verlages gestattet. INHALT DIESES HEFTES, Teil 1 Blanka Giertliová, Zuzana Dobšinská, Rastislav Šulek: Comparison of the forest ac- counting system in Slovakia and IAS 41; Vergleich des forstlichen Buchführungssystems der Slowakei mit IAS 41 . 1 Iveta Hajdúchová, Blanka Giertliová, Rastislav Šulek: Specifics of Forest Enterprises’ Perfor- mance Measurement; Besonderheiten der Leistungsmessung bei Forstbetrieben ����������������������������23 Anže Japelj, Donald G. Hodges, Andrej Verlič, Luka Juvančič: Using a latent class model to seg- ment citizens of Ljubljana (Slovenia) according to their preferences over the recreation set- ting in the Golovec urban forest; Segmentierung der Einwohner von Lubljana (Slowenien) ent- sprechend ihrer Einstellung zum Erholungsangebot des Golovec Stadtwaldes unter Anwendung eines latenten Klassenmodells. ��������������������������������������������������������������������������������������������������������������������������������41 Ljiljana Keča: Value Chain Analysis and Socio Economic Aspects of Non-Wood Forest Pro- ducts in Central Serbia; Wertschöpfungskettenanalyse und sozio-ökonomische Aspekte von Nicht-Holz Produkten in Zentralserbien . 63 ÖSTERREICHISCHER AGRARVERLAG WIEN INHALT DIESES HEFTES, Teil 2 Sonia Marongiu, Filippo Chiozzotto, Luca Cesaro: Forestry measures in the European Rural Development programs 2014-2020: planning expenditure and priorities in the EU Member States; Maßnahmen der Forstwirtschaft im Rahmen des Europäischen Programms zur Entwick- lung des ländlichen Raumes 2014-2020: Planung von Fördersummen und Prioritäten in den EU- Mitgliedsstaaten ����������������������������������������������������������������������������������������������������������������������������������������������������������81 Koji Matsushita, Yoshio Yoshida, Tetsuji Senda: Household composition and aging of fo- rest owners in Japan; Zur Haushaltszusammensetzung und Überalterung der Waldbesitzer in Japan �������������������������������������������������������������������������������������������������������������������������������������������������������������������������101 Jitka Meňházová, Petra Hlaváčková, David Březina: Application of the Local Multipliers Calcula- tion at the Example of a Forest Enterprise; Anwendung lokaler Multiplikatoren am Beispiel eines Forstbetriebes . .131 Virginia Morales Olmos, Julia Ansuberro, Mariana Pintos, Guillermo Pérez: Economic impact assessment of a forest pest invasion in Uruguay – Main challenges and opportunities; Ab- schätzung der wirtschaftlichen Auswirkungen einer eingeschleppten Blatterkrankung in Uruguay – Herausforderungen und Möglichkeiten . .149 Stjepan Posavec, Davorin Kajba, Karlo Beljan, Daria Borić: Economic analysis of short rotation coppice investment: Croatian case study; Wirtschaftliche Analyse der Investition in Kurzum- triebsplantagen: Eine Fallstudie aus Kroatien . .163 J. Roessiger, L. Kulla, M. Sedliak, M. Kovalčík, I. Barka, M. Fabrika: Compensation payments for alternative forest management supporting nature conservation – a case study based on SIBYLA tree growth simulator and silvicultural cost model; Kompensationszahlungen für alter- native Waldbewirtschaftung zur Unterstützung des Naturschutzes - Eine Fallstudie basierend auf dem SIBYLA Baumwachstumssimulator und einem waldbaulichen Kostenmodell . .177 Polia Tzanova: Time Series Analysis for Short-Term Forest Sector Market Forecasting; Die
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