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Issue 22, 2026
Online ISSN: 2466-4367
, Issue 22, (2026)
Published: 17.07.2026.
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Contents
31.12.2024.
Research paper
Reforestation tax incentive impacts on financial returns of loblolly pine plantations for family forest landowners in Mississippi
Rates of return from forest plantation investments depend not only on survival and growth rates, but also costs and revenues associated with various practices. Beyond that, tax related issues are another important consideration that are often not addressed, or directly addressed at least, in forest financial assessments. Many financial assessments can be defined as “before-tax.” Forest landowners within Mississippi have the potential to reduce reforestation cost burdens through two important tax-related opportunities. The first being the Federal reforestation deduction and amortization provisions and the second being the state-based reforestation tax credit. An overabundant supply of wood in Mississippi has resulted in fairly poor pine market conditions, particularly for pulpwood stumpage. This has resulted in the likelihood of marginal returns for many landowners without some type of assistance. Beyond that, substantial inflation and increases in fuel costs have resulted in greater reforestation costs plus additional reductions in stumpage values, among other reasons, because of greater costs for loggers during forest harvesting operations.
The impacts of these two income tax reduction opportunities on loblolly pine financial returns were examined for three planting densities of 1,122 and 1,282 and 1,495 seedlings ha-1 for a site index 19.8 m site (base age 25). A combination of chemical and mechanical site preparation was conducted and mass control pollinated (MCP) bareroot seedlings were hand-planted. Varying degrees of rectangularity were assumed, reducing reforestation costs. A first-year herbaceous weed control treatment was implemented but no thinnings and fertilization treatments were conducted. A final harvest clearcut was conducted at age 26. For Federal income tax purposes, a landowner classified as an Investor within the 22% Federal income tax bracket was assumed. Whether before-tax or after-tax, the most viable planting density financially was found to be 1,122 ha-1 seedlings. Reduced reforestation costs and greater yields ha-1 of the more valuable sawlog product class were found to be more influential on landowner financial returns than any reforestation tax provisions.
Curtis VanderSchaaf, Yanshu Li
29.06.2024.
Research paper
Assessment of the germination potential of Myrtus communis (L.) based on seed size
The woody fodder species Myrtus communis (L.) is commonly found in the forested areas of northeastern Algeria, thus helping to alleviate the goat husbandry shortage during the summer. This study aims to conserve the species and counteract its declining populations due to various biotic and abiotic factors. A specific objective of this study is to assess the correlation between seed size and germination vigor in M. communis, as well as emergence of seedlings. A sample of 15 M. communis individuals was selected, and 500 fruits were randomly collected in the vegetation of Jijel National Park (Jijel, northeast Algeria). One month after post-ripening, when fruit moisture content reached 25.2%, seeds were manually extracted from the fruits and categorized into three sizes (large, medium, and small). Then, 100 leaves, 100 intact fruits, and 100 seeds from each size category were measured and weighed. Various morphological characteristics were recorded, including leaf and fruit length and width, pulp weight, seed number, pulp-to-seed ratio, seed size, and moisture content. Seed germination and initial seedling growth were monitored weekly. Seeds of M. communis ranged in weight from 0.03 to 0.18 grams. In comparison with medium (1.5%) and small (0%) seeds, large seeds showed significantly higher germination rates (93%) after three weeks of sowing. Moreover, seedlings originating from large seeds grew vigorously, reaching a length of 10.9 cm. According to our findings, seed size in M. communis can affect seed germination and high-quality seedling establishment.
Lahouaria Mounia Mansouri, Abdenour Kheloufi, Rabah Belatreche
29.12.2023.
Research paper
Responses at the stand and tree level to ice storm injuries in beech forests in eastern Serbia
The paper presents the study on the condition and structural stability of European beech (Fagus sylvatica L.) stands after the 2014 ice storm disturbance. The research was conducted in three pure beech stands on the Rtanj mountain in eastern Serbia. The stand condition after the ice storm was analyzed using changes in taxation elements. The assessment of tree damage was done according to the ICP Forests methodology, while the structural stability of the stands and individual trees was analyzed using the slenderness coefficient. The obtained results indicate very heterogeneous responses of beech stands to the negative impact of the ice storm. Heterogeneity is not only expressed between stands but also within individual stands. The stands after the ice storm are characterized by significantly reduced values of production indicators, but also by satisfactory stability, considering that the trees from the understory suffered the most. Statistically significant differences in the stability of trees of different dimensions expressed through the slenderness coefficient were determined. Consequently, the stands have maintained an appropriate level of stability thanks to the survival and resistance of the dominant trees that are the bearers of functions in these stands (trees with dbh > 40 cm). This indicates the great potential of silvicultural treatments that can increase the stability and resistance of stands in areas with a high risk of such phenomena. In addition, repressive action in the form of salvage logging has a very important role with the aim of ensuring the continuity of stands after damage has occurred.
Branko Kanjevac, Miloš Račić, Jovan Dobrosavljević, Nikola Martać
29.12.2023.
Review paper
Zinc fertilization in bareroot pine seedbeds
Zinc deficiencies are rare in pine seedlings with less than five documented cases in bareroot nurseries. One temporary deficiency occurred after soil was land-leveled (i.e., topsoil removed) and another occurred on a peat soil after more than 2,200 kg of agricultural lime was applied before sowing. Farmers also observe zinc deficiencies on (1) over-limed areas and (2) where Zn-demanding crops are grown on areas where topsoil was removed during land leveling. Since ZnSO4 is a naturally occurring pesticide, sometimes height growth increases are due to pest control. In pathogen-rich soils, pine growth may be improved more by the fungicidal effect than by a growth benefit from added sulphur and zinc. As a result, a pseudo-deficient response is possible when growth of non-deficient seedlings increases after treatment with large amounts of ZnSO4 or ZnCl2. In some trials, claims of a Zn deficiency have been made without supporting evidence from foliar tests or from tests using pathogen-free soil. Although fertilization with Zn increased seedling growth at pine nurseries in New Zealand, India, Russia, and Wisconsin, only at the Sweetwater Nursery in New Zealand did foliar tests prove a Zn deficiency.
David B. South
29.12.2023.
Research paper
Monitoring of groundwater level fluctuations at flooded area of lowland forests of the Sava River (Serbia)
Lowland pedunculate oak forests in the alluvium of the river Sava are of a great economic and ecological importance. Their growth and development features, and their survival, as well, mostly depend on soil moisture and available water. The paper deals with the influence of groundwater level on pedunculate oak forests condition in flooded area of Donji Srem. During four-year long research, the average (reference) groundwater level was determined, and extremes, the wettest and the driest year, were determined based on climate factors such as temperature and rainfalls. Deviation of the average from the reference groundwater level in the vegetation period during some years indicates possibility of risk zones presence. These zones are defined according to geostatistical analysis – ArcGIS, Kriging model and they are very significant for forestry practice, because they can predict some drought events and warn forestry experts to react in time in order to prevent big damages. Bearing in mind that investigated area is flooded, and that groundwater level is close to the soil surface, these anaerobic site conditions are obviously more suitable for another hygrophilous species than for pedunculate oak.
Vesna Nikolić Jokanović, Andreja Lazović, Tihomir Šoškić, Kristina Živanović
04.07.2023.
Research paper
Variability of morpho-anatomical features of black pine needles at the area of Jastrebac and Goč
In this paper the variability of morphological (needle length and needle width) and anatomical (needle thickness, resin ducts width, epidermis thickness, hypodermis height and number of the hypodermis layers) properties of black pine (Pinus nigra J.F. Arnold) needles were studied at the intra- and inter-population levels. Two mountains in Serbia, Jastrebac and Goč, were selected as experimental plots. Three Pinus nigra trees were selected from both localities (6 in total). Obtained results showed that trees on Goč had bigger dimensions of the following elements: needle length, slightly wider needle width, epidermis thickness, hypodermis height, number of hypodermis layers and needle thickness. On the other hand, resin ducts were only slightly wider by the trees from Jastrebac. The results of the analysis of variance showed that variation between studied populations, as well as variation between trees within populations was statistically significant for all needle traits except resin ducts width and hypodermis height.
Kristina Živanović, Dušan Jokanović
04.07.2023.
Review paper
Use of sulphur in bareroot pine and hardwood nurseries
During the 20th century, managers at sandy nurseries utilized sulphur (S) to lower soil pH and mitigate the risk of iron deficiency. During that time, however, applying S as a fertilizer was a rare event. At many nurseries, S in rain and irrigation water was sufficient to avoid visual deficiency symptoms. The S status of soil and foliage was typically unknown, and many researchers did not test for S due to the additional cost. Consequently, S became the most neglected macronutrient. While a few nursery trials demonstrated that elemental S reduced damping-off and increased height growth, a majority showed no benefit after applying S at rates lower than 100 kg ha-1. Even so, by 1980, S-deficiencies occurred at bareroot nurseries in Alabama, Oklahoma, Virginia, Wisconsin, the United Kingdom, and likely in North Dakota and New York. The risk of a deficiency increases when N-only fertilizers are applied to seedbeds. Due to research, experience and the precautionary principle, several managers transitioned to using ammonium sulfate instead of, less expensive, N-only nitrogen fertilizers. After soil tests became affordable, managers began to ask questions about the need to apply S to seedbeds. Only a few hydroponic trials with small pine seedlings have been used to estimate “threshold” or “critical values” for foliar S. Since an initial 1,500 μg g-1 S value is “unreliable” for pine seedlings, some authors lowered the value to 1,100 μg g-1 and even as low as 500 μg g-1 S. Others ignore all estimates based on total S concentrations and, instead, monitor only foliar SO4 levels.
David B. South
04.07.2023.
Brief report
Thematic Workshop: Challenges, opportunities, and adaptation strategies to climatic changes in dryland forestry systems
As a part of networking activities of PEN-CAFoRR COST Action (CA19128), the combined meeting took place in Mitzpe Ramon, Israel from 15 to 16 March 2023. In addition to the Core Group and Working Groups Meeting, a Thematic Workshop was organized by the local organizer Dr Ilan Stavi.
Ilan Stavi, Vladan Ivetić
29.12.2023.
Research paper
Assessment of carbon sequestration of Teak (Tectona grandis Linn. F.) plantation on the campus of University of Ilorin, Nigeria
The study assessed the carbon sequestration of Tectona grandis Linn. F. in five age series (11-15 years old), at the University of Ilorin, north-central Nigeria. Data were collected using a stratified sampling technique and twenty square plots of 25 m × 25 m were laid. A non-destructive method was used to determine the biomass of the trees. Tree enumerations were carried out for diameters at the base, top, middle, diameter at breast height (DBH), and height. Soil samples at two different depths (0-15 cm and 15-30 cm) were collected and analyzed to obtain soil organic carbon. The results were summarized using descriptive statistics, while the relationship between tree growth variables and carbon stock was assessed using correlation and regression analysis. The results showed that tree carbon stocks were 230.05 t ha-1, 362.35 t ha-1, 277.48 t ha-1, 216.40 t ha-1, and 126.20 t ha-1 for 11 years old (2012), 12 years old (2011), 13 years old (2010), 14 years old (2009) and 15 years old (2008) age series, respectively. The soil organic carbon stocks were 1.1025 t ha-1, 0.6253 t ha-1, 1.2019 t ha-1, 1.4070 t ha-1 and 0.7615 t ha-1 for 11 years old (2012), 12 years old (2011), 13 years old (2010), 14 years old (2009) and 15 years old (2008) age series, respectively. The study also revealed that the 14-year-old (2009) age series had the highest carbon stock, and the total carbon stock estimate was 151,850.84 t. The potential cash value of the carbon stock was also estimated at $91,894.40 t C ha-1 and the total PCV was $56,606,951.50. Correlation analysis showed a strong positive correlation between most of the growth variables and carbon stock. The regression equation (Y = -596.48 + 27.16 THT + 1238.34 DBH, Adj R2 = 82.7%) showed that DBH and height of trees are suitable for evaluating the carbon stock in the study area.
Tajudeen Okekunle Amusa, Mustapha AMINU, Farhan Moshood
29.12.2023.
Research paper
Implications of incorrectly determining site index on stand-level management activities and financial returns in older generation loblolly pine plantations
Predicting future yields normally requires an estimate of site quality. A commonly used measure is site index (SI). SI is often incorrectly quantified operationally due to the ambiguity associated with selecting “site” trees. Plus, error in the measurement of height itself occurs. This study quantifies the impacts on the number and timing of thinnings, and the final harvest ages, as well as financial returns when incorrectly determining SI. Three values of SI (base age 25 years) were examined using two older generation loblolly pine plantation growth and yield simulation models from the Western Gulf, USA; 16.76 m, 21.34 m, and 25.91 m. Firstly, a particular SI was assumed to be the “true” value, growth and yield estimates were obtained, and financial assessments were conducted. The same process was then conducted again, but assuming that the SI was incorrectly determined by varying positively and negatively the SI by up to 1.22 m from the assumed “true” value. For these older generation plantations, incorrectly determining SI did impact the age of the first thinning by as much as 5 years. In some cases, errors of +/- 1.22 m in SI estimation had little impact on the estimated timing of the first thinning. Errors in SI of up to +/- 1.22 m had little impact on the number of thinnings across economic rotation ages. For both unthinned and twice-thinned stands, final harvest (clearcut) ages differed by as much as 4 years for SI errors up to +/- 1.22 m. These errors led to differences in Land Expectation Value (LEV) up to $406.50 ha-1. Across the three SI (16.76, 21.34, and 25.91 m), differences in LEV ranged from $237.49 to $406.50 ha-1. These differences in LEV could be enough to incorrectly not conduct, or incorrectly conduct, a silvicultural operation such as an herbicide treatment or a fertilization treatment across a rotation, among other treatments.
Curtis VanderSchaaf