Methodical bases of family farm modernization

Described were IBMER (Institute for Buildings Mechanization and Electrificationof Agriculture (IBMER)) activities aimed at the development and verificationof research procedures used for the assessment of commercial family farmactivities and for evaluation of progress in their technological and ecological modernization.Current assessment of agricultural farm activities has been conducted usingan appropriate IBMER procedure [Wójcicki 2008], which comprises tables forparametric (numerical) description of commercial farm equipment and activitiesin 2008.Development family farm is modernized on the basis of the project of itsorganization and mechanization in the nearest 5-7 years (e.g. until 2015). Suchproject may be developed using new IBMER technological and balance sheet procedure(methods), which has been currently (2009) elaborated and verified.A comparison of the recent activities with the accepted organizational projectallows to determine the level of progress in the sphere of technical and ecologicalmodernization of the analysed farm and its infrastructure.Both research procedures contain a number of common methodical bases,the part of which was synthetically compiled in tables concerning the assessmentof modernization of a sample farm with farm area 40 ha AL, specializing in potato,milk and beef cattle production. ...

The influence of the cadastre modernization on the real estate tax base assessment

The modernization of the cadastre is such a complicated and complex process that may cause many significant results. Cadastral parcel surface areas changes and changes in land use are the most important of them. These factors have also a direct influence on the real estate tax base assessment.Using materials obtained from geodetic and cartographic documentation centres, the analysis concerning the considered problem has been performed. The basic facts connected with the cadastre modernization and legal rules concerning the real estate, agricultural and forestry tax bases determination have been analysed too. It has been proved, that changes in spatial data which have arisen during the modernization of the cadastre, especially in the scope of land use, may have an essential significance for taxpayer. Performed analysis denote, that comprehensive cadastre modernization from proper Municipal and Communal Offices' point of view which are real estate tax collectors, is financially profitable enterprise. ...