Template-Type: ReDIF-Article 1.0 Author-Name: Petra Hlaváčková Author-Workplace-Name: Department of Forest and Wood Product Economics and Policy, Faculty of Forestry and Wood Technology, Mendel University in Brno, Brno, Czech Republic Author-Name: Jitka Fialová Author-Workplace-Name: Department of Landscape Management, Faculty of Forestry and Wood Technology, Mendel University in Brno, Brno, Czech Republic Author-Name: Jiří Schneider Author-Workplace-Name: Department of Environmental Science and Natural Resources, Faculty of Regional Development and International Studies, Mendel University in Brno, Brno, Czech Republic Title: Forest as a biological asset - An accounting and tax perspective in the Czech Republic Abstract: This paper analyses the accounting and tax treatment of forests as biological assets in the Czech Republic under Act No. 563/1991 Coll., on Accounting, and its implementing regulations. It compares national approaches with the International Financial Reporting Standards (IFRS), focusing on the International Accounting Standard IAS 41 - Agriculture. A comparative-analytical method was used to identify key differences in classification, valuation, and reporting practices. Czech legislation values forests at historical cost and classifies them as non-depreciable land, whereas IFRS requires fair value measurement, capturing biological transformation and the economic potential of forest ecosystems. The findings show that while the Czech framework ensures legal clarity and tax alignment, it lacks integration with environmental accounting frameworks such as the United Nations System of Integrated Environmental Economic Accounts (SEEA) and does not reflect ecosystem services or ESG (environmental, social, governance) reporting needs. In contrast, IFRS provides a dynamic representation of forest assets, supporting transparency and comparability in international contexts. The study contributes to the ongoing harmonisation debate by offering recommendations to improve the alignment of Czech accounting with international standards, thus supporting sustainable forest management and enhancing investment credibility. Its originality lies in combining legislative analysis with international practice review, highlighting the gap between ecological value and financial reporting in forestry. Keywords: Czech Accounting Standards, environmental sustainability, forest management, International Financial Reporting Standards, taxation Journal: Journal of Forest Science Pages: 336-346 Volume: 71 Issue: 7 Year: 2025 DOI: 10.17221/31/2025-JFS File-URL: http://jfs.agriculturejournals.cz/doi/10.17221/31/2025-JFS.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/jfs-202507-0001.txt Handle: RePEc:caa:jnljfs:v:71:y:2025:i:7:id:31-2025-JFS Template-Type: ReDIF-Article 1.0 Author-Name: Veronika Hammerová Author-Workplace-Name: Faculty of Forestry and Wood Sciences, Czech University of Life Sciences Prague, Prague, Czech Republic Author-Name: Stanislav Vacek Author-Workplace-Name: Faculty of Forestry and Wood Sciences, Czech University of Life Sciences Prague, Prague, Czech Republic Author-Name: Zdeněk Vacek Author-Workplace-Name: Faculty of Forestry and Wood Sciences, Czech University of Life Sciences Prague, Prague, Czech Republic Author-Name: Jakub Černý Author-Workplace-Name: Forestry and Game Management Research Institute, Jíloviště-Strnady, Czech Republic Author-Workplace-Name: Faculty of Forestry and Wood Technology, Mendel University in Brno, Brno, Czech Republic Author-Name: Jan Cukor Author-Workplace-Name: Faculty of Forestry and Wood Sciences, Czech University of Life Sciences Prague, Prague, Czech Republic Author-Workplace-Name: Forestry and Game Management Research Institute, Jíloviště-Strnady, Czech Republic Author-Name: Josef Gallo Author-Workplace-Name: Faculty of Forestry and Wood Sciences, Czech University of Life Sciences Prague, Prague, Czech Republic Author-Name: Michal Kuběnka Author-Workplace-Name: Faculty of Economics and Administration, University of Pardubice, Pardubice, Czech Republic Title: Forest ecosystem restoration in the Ore Mountains: A review of silvicultural measures addressing environmental degradation Abstract: The forest dynamics of the Ore Mountains (Krušné hory), Czech Republic, reveal a historical decline of natural mixed forests, especially those dominated by the Hercynian mixture and European beech (Fagus sylvatica L.), due to the expansion of metallurgy and glassmaking in the 15th century. This led to large-scale reforestation with Norway spruce [Picea abies (L.) Karst.], resulting in single-layered monocultures. Although these monocultures provided valuable timber, they proved highly susceptible to both biotic and abiotic stressors. Throughout the 20th century, the stability of these forests further deteriorated due to air pollution (notably SO2 emissions), the unsuitable selection of substitute species, and the proliferation of pathogens. The cumulative impact of these disturbances caused soil acidification, degradation, and weed encroachment, severely limiting the regenerative capacity of forest ecosystems in this region. This article presents model examples of species composition shifts, spatial structure changes, and evolving management practices in the Ore Mountains. It discusses strategies for establishing diverse and resilient stands that align with long-term forest planning goals. These approaches aim to maintain both productive and ecological functions of forests under changing environmental conditions while minimising restoration costs. Importantly, forest management and conversion strategies must also account for economic optimisation, ensuring that ecological goals are met in a financially viable manner. The strategies and case studies presented here offer promising, albeit preliminary, directions for future forest management. Their broader application will require further refinement and long-term experimental validation to ensure sustainability in both ecological and economic terms. Keywords: climate change, economic evaluation, non-timber forest functions, regeneration methods, stand transformation, structurally diverse stands Journal: Journal of Forest Science Pages: 323-335 Volume: 71 Issue: 7 Year: 2025 DOI: 10.17221/34/2025-JFS File-URL: http://jfs.agriculturejournals.cz/doi/10.17221/34/2025-JFS.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/jfs-202507-0002.txt Handle: RePEc:caa:jnljfs:v:71:y:2025:i:7:id:34-2025-JFS Template-Type: ReDIF-Article 1.0 Author-Name: Sofia Baldessari Author-Workplace-Name: Council for Agricultural Research and Economics, Research Centre for Forestry and Wood, Trento, Italy Author-Name: Alessandro Paletto Author-Workplace-Name: Council for Agricultural Research and Economics, Research Centre for Forestry and Wood, Trento, Italy Author-Name: Giorgia Di Domenico Author-Workplace-Name: Council for Agricultural Research and Economics, Research Centre for Forestry and Wood, Rome, Italy Author-Name: Valerio Di Stefano Author-Workplace-Name: Council for Agricultural Research and Economics, Research Centre for Forestry and Wood, Rome, Italy Author-Name: Sandro Sacchelli Author-Workplace-Name: Department of Agriculture, Food, Environment and Forestry (DAGRI), University of Florence, Florence, Italy Title: Key features for forest bathing development: A Q-methodology study applied in Italy Abstract: Forest bathing is gaining attention for its health and well-being benefits, leading to growing interest among academics, policymakers, and practitioners. While most studies have focused on its physiological and psychological effects, less is known about how different stakeholders perceive the characteristics that make forest bathing effective and meaningful. This study explored expert and non-expert perspectives on forest bathing in Italy through the Q-methodology, aiming to identify shared and divergent views on key aspects such as site features, accessibility, and perceived benefits. The results highlighted four distinct viewpoints: a scientific-health-oriented perspective emphasising medical efficacy (mainly experts); a preference for more naturalness and ecological integrity (mainly non-experts); a possible socio-economic opportunity (mainly non-experts); and a preference for a more managed forest environment with supporting structures (mainly experts). Despite differences, consensus emerged on several points, including the cultural and physical relevance of forest bathing and the importance of inclusive accessibility while preserving low-impact environments. The findings highlighted the potential of Q-methodology to capture the plurality of stakeholder voices, offering a basis for more inclusive planning and policy development in the context of nature-based well-being initiatives. Keywords: experts, non-experts, opinions and points of view, Shinrin-yoku, survey Journal: Journal of Forest Science Pages: 347-357 Volume: 71 Issue: 7 Year: 2025 DOI: 10.17221/37/2025-JFS File-URL: http://jfs.agriculturejournals.cz/doi/10.17221/37/2025-JFS.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/jfs-202507-0003.txt Handle: RePEc:caa:jnljfs:v:71:y:2025:i:7:id:37-2025-JFS Template-Type: ReDIF-Article 1.0 Author-Name: Wojciech Kowalkowski Author-Workplace-Name: Faculty of Forestry and Wood Technology, Poznań University of Life Sciences, Poznań, Poland Author-Name: Radosław Jagiełło Author-Workplace-Name: Faculty of Forestry and Wood Technology, Poznań University of Life Sciences, Poznań, Poland Author-Name: Marlena Baranowska Author-Workplace-Name: Faculty of Forestry and Wood Technology, Poznań University of Life Sciences, Poznań, Poland Author-Name: Wladysław Barzdajn Author-Workplace-Name: Faculty of Forestry and Wood Technology, Poznań University of Life Sciences, Poznań, Poland Title: Silver fir restitution: The role of seedling stock type in adapting to various environmental conditions Abstract: Due to past human activities, Abies alba Mill. (European silver fir) now covers only 0.7% of the forest area in the Sudety Mountains. A large-scale restitution program has been launched to produce, plant, and effectively protect over 200 million seedlings. This study aims to validate commonly used seedling stock types and provide critical insights into identifying the most effective one. Three-year-old bareroot seedlings were produced in the open-canopy nursery (3/0) or under-canopy nurseries in Scots pine (Pinus sylvestris L.) (3/0 Sp) or Norway spruce [Picea abies (L.) H. Karst] (3/0 Ns) stands. Two stocks were produced in a greenhouse and transplanted to an open-canopy nursery (2/1) after the second year or into containers designed by Kosterkiewicz (2/1 K). Seedlings have been planted in four regions in the Sudety Mountains. Two performance characteristics have been measured: height and survival rate. Our findings demonstrate a clear gradient in sapling performance among seedling stock types (survival rate): 2/1 K (81%), 3/0 (73%), 3/0 Sp (73%), 2/1 (70%), 3/0 Ns (62%). This paper has shown that under favourable environmental conditions, bareroot seedlings can sufficiently achieve stable regeneration. Containerised seedlings perform better in harsher and more challenging microclimatic or trophic conditions. Kosterkiewicz's method presents a relatively low-cost and environmentally friendly alternative for silver fir restitution. Keywords: bareroot stock, container stock, Kosterkiewicz containers, nursery operations, transplanting Journal: Journal of Forest Science Pages: 358-371 Volume: 71 Issue: 7 Year: 2025 DOI: 10.17221/28/2025-JFS File-URL: http://jfs.agriculturejournals.cz/doi/10.17221/28/2025-JFS.html File-Format: text/html X-File-Ref: http://agriculturejournals.cz/RePEc/caa/references/jfs-202507-0004.txt Handle: RePEc:caa:jnljfs:v:71:y:2025:i:7:id:28-2025-JFS