Management Impacts on Forest Floor and Soil Organic Carbon in Northern Temperate Forests of the US

<p>Abstract</p> <p>Background</p> <p>The role of forests in the global carbon cycle has been the subject of a great deal of research recently, but the impact of management practices on forest soil dynamics at the stand level has received less attention. This study used six forest management experimental sites in five northern states of the US to investigate the effects of silvicultural treatments (light thinning, heavy thinning, and clearcutting) on forest floor and soil carbon pools.</p> <p>Results</p> <p>No overall trend was found between forest floor carbon stocks in stands subjected to partial or complete harvest treatments. A few sites had larger stocks in control plots, although estimates were often highly variable. Forest floor carbon pools did show a trend of increasing values from southern to northern sites. Surface soil (0-5 cm) organic carbon content and concentration were similar between treated and untreated plots. Overall soil carbon (0-20 cm) pool size was not significantly different from control values in sites treated with partial or complete harvests. No geographic trends were evident for any of the soil properties examined.</p> <p>Conclusions</p> <p>Results indicate that it is unlikely that mineral soil carbon stocks are adversely affected by typical management practices as applied in northern hardwood forests in the US; however, the findings suggest that the forest floor carbon pool may be susceptible to loss.</p

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness

In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities. Such representations of transfer pricing simultaneously acknowledge and occlude how it is deeply implicated in processes of wealth retentiveness that enable companies to avoid taxes and facilitate the flight of capital. A purely technical conception of transfer pricing calculations abstracts them from the politico-economic contexts of their development and use. The context is the modern corporation in an era of globalized trade and its relationship to state tax authorities, shareholders and other possible stakeholders. Transfer pricing practices are responsive to opportunities for determining values in ways that are consequential for enhancing private gains, and thereby contributing to relative social impoverishment, by avoiding the payment of public taxes. Evidence is provided by examining some of the transfer prices practices used by corporations to avoid taxes in developing and developed economies

Kaniksu National Forest Timber Inventory Map T63N R1W BM

A timber inventory map of Kaniksu National Forest. Map number T63N R1W BM

1951-53 Timber Survey Map

A forest survey map of Boise National Forest

1951-53 Timber Survey Payette National Forest Map T.18N.R2E

A timber survey map of Payette National Forest. Map number T.18N.R2E

1951-53 Timber Survey Payette National Forest Map T.19N.R2E

A timber survey map of Payette National Forest. Map number T.19N.R2E

St. Joe National Forest Timber Inventory Map T43N R3E BM

A timber inventory map of the St. Joe National Forest. Map number T43N R3E BM

St. Joe National Forest Timber Inventory Map T44N R3E BM

A timber inventory map of the St. Joe National Forest. Map number T44N R3E BM

St. Joe National Forest Timber Inventory Map T44N R2E BM

A timber inventory map of the St. Joe National Forest. Map number T44N R2E BM

Kaniksu National Forest Timber Inventory Map T63N R2E BM

A timber inventory map of Kaniksu National Forest. Map number T63N R2E BM