590 resultados para Maßgeblichkeit zischen Unternehmensbilanz und Steuerbilanz
Resumo:
Abstract Fish sauce belongs to the most important condiments in Southeast Asian cuisine. It is a clear, amber to reddish liquid with an intensive smell. Fish sauce is used instead of salt for nearly each meal. Asian fish sauce is made from anchovies and other small fish. For the traditional process whole fresh fish are mixed with salt in the ratio 1:1 to 6:1 in wooden, clay or concrete tanks at tropical temperatures for 6 to 18 months. The liquefaction of the fish tissue is due to the action of endogenous enzymes in fish and exogenous enzymes from bacteria. During the fermentation amino acids, peptides and a lot of other substances are built, which are responsible for the characteristic aroma and flavour of these sauces. You can buy pure fish sauce, diluted fish sauce and fish sauce made from other types of animals like mussels, prawns and squids. In single Asian countries there are different national standards for the quality of fish sauces. In order to get a general idea of these products we have bought 16 fish and two oyster sauces from the retail trade in Hamburg and analyzed them with physical, chemical, sensory and microbiological methods. Kurzfassung Fischsauce gehört zu den wichtigsten Würzsaucen in der südostasiatischen Küche. Es ist eine klare, bernsteinfarbene bis rötlichbraune, sehr intensiv riechende Flüssigkeit. Sie wird anstelle von Salz verwendet und daher fast zu jedem Essen gereicht. Zur Herstellung von Fischsaucen werden hauptsächlich Anchovis und ähnliche kleine Fische verwendet. Bei der traditionellen Herstellung werden die ganzen Fische mit Meersalz in einem Holzfass, Tongefäß oder Betontank im Verhältnis 1:1 bis 6:1 gemischt. Während der anschließenden 6 – 18 Monate dauernden Lagerung bei tropischen Temperaturen bauen sich die Gewebeproteine durch fischeigene Enzyme und Mikroorganismen ab. Bei diesem mehrmonatigen Fermentationsprozess entstehen die für den Geschmack wichtigen Aminosäuren, Peptide und Aromastoffe. Es gibt neben reiner Fischsauce, auch verdünnte Fischsauce und Fischsaucen aus anderen Tieren wie Muscheln, Garnelen und Tintenfische. In den einzelnen asiatischen Ländern gibt es unterschiedliche nationale Qualitätsstandards. Um diese Produktgruppe näher kennen zu lernen, haben wir 16 Fisch- und 2 Austernsaucen aus dem Einzelhandel (Hamburg) mit physikalischen, chemischen, sensorischen und mikrobiologischen Verfahren untersucht.
Resumo:
Within the frame of the EU Data Collection Regulation (DCR), Germany is obliged since 2002 to collect basic fisheries data to support the Common Fisheries Policy. Various governmental institutions are involved in the collection of landings and effort data, biological and economic data of the German fisheries. About 200 trips on commercial fishery vessels were sampled from 2002 to 2006. Additional stock data are collected on research surveys. The landings of cod in the recreational fisheries in the North and Baltic Seas were recorded within a pilot study. In order to assess the economic situation of the fishing fleet and processing industry, economic data were collected. The collected data are being stored in a national database and being made available for scientific working groups. At present, the legal regulations within the DCR framework are being reviewed and adapted to the changing requirements of fisheries management.
Resumo:
Der globale Handel mit Fischen und Fischereierzeugnissen funktioniert nur dann reibungslos, wenn sich die Handelspartner über die Qualität und Sicherheit der Produkte einig sind. Um diesen Handel zu erleichtern, tagen Experten aus aller Welt regelmäßig im CodexAlimentarius-Komitee für Fisch und Fischereierzeugnisse (CCFFP). Sie erarbeiten unter besonderer Beachtung des Gesundheitsschutzes der Verbraucher sowie der Sicherung fairer Praktiken im Handel internationale Lebensmittelstandards, Richtlinien und Vorschriften wie Codes of Practice. Die Mitarbeit in diesem Komitee ist auch aus dem Grunde besonders wichtig, da es eine Plattform dafür bietet, Ergebnisse aus eigener experimenteller forschender Tätigkeit direkt in hochrangige internationale Rechtsnormen umzusetzen, die unmittelbar dem Verbraucher und der betroffenen Lebensmittelindustrie zugute kommen, wie es beispielsweise bei der Grätendefinition, der Bestimmung des Fischkerngewichtes, der Bestimmung der Lebensfähigkeit von Nematoden, dem Heringsstandard, dem Standard für Fischstäbchen usw. der Fall war.
Resumo:
The cod stock in the Western Baltic Sea is assessed to be overfished regarding the definitions of the UN World Summit on Sustainable Development at Johannesburg in 2002. Thus, the European Fisheries Council enforced a multi-annual management plan in 2007. Our medium term simulations over the future 10 years assume similar stock productivity as compared with the past four decades and indicate that the goals of the management plan can be achieved through TAC and consistent effort regulations. Taking account of the uncertainty in the recruitment patterns, the target average fishing mortality of age groups 3 – 6 years of F = 0.6 per year as defined in the management plan is indicated to exceed sustainable levels consistent with high long term yields and low risk of depletion. The stipulated constraint of the annual TAC variations of ±15% will dominate future fisheries management and implies a high recovery potential of the stock through continued reductions in fishing mortality. The scientific assessment of sustainable levels of exploitation and consideration in the plan is strongly advised, taking account of uncertainties attributed to environmental and biological effects. We recommend our study to be complemented with economic impact assessments including effects on by-catch species, which have been disregarded in this study. It is further demonstrated, that the goals of the management plan can alternatively be achieved by mesh size adaptations. An alternative technical option of mesh size increases to realize the required reductions in fishing mortality provides avoidance of discards of undersized fish after a few years by means of improved selectivity, another important element of the Common Fisheries Policy. However, it is emphasized that technical regulations since 1990 failed to affect the by-catch and discards of juvenile cod. In any way, the meaningful implementation of the multiannual management plan through stringent control and enforcement appears critical.
Resumo:
A new concept for resource oriented federal research within the competence of the German Ministry of Food, Agriculture and Consumer Protection was implemented in 2008. The Johann Heinrich von Thünen-Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries is one of 4 newly established large scale federal research institutions. It comprises the former Federal Research Centre for Fisheries, the Federal Research Centre for Forestry and Forest Products and large parts of the Federal Agricultural Research Centre. The institute is named after Johann Heinrich von Thünen, a famous national economist and social reformer of the 19th century. He developed the first serious treatment of spatial economics (the so-called Thünen rings) and the basics of the theory of the natural pay.
Resumo:
The pressure of users other than shipping and fishery on the national EEZs for territorial claims has increased in recent years. So it becomes necessary to carry out a spatial planning for which all users have to indicate their recent and planned future activities. For the German waters in the North Sea a first attempt was made to calculate the mean international landings for the commercially important fish and crustacean species on the spatial scale of ICES-rectangles. The relationships between the German and international landings per species are listed in a table and the distribution of the landings for each species within the area are shown in 13 figures.
Resumo:
Smelt (Osmerus eperlanus L.) from the river Elbe has a long tradition as local food speciality. It is offered baked or fried every year during spring in many restaurants along the river. Information about the composition of the edible part and its changes during fishing season are scarce. In earlier days the fish was mostly sold by local fisherman directly after catch. Today the fish is also offered as ungutted fresh fish in ice on the whole sale market. The freshness of this fish has not been studied. Smelt from the river Elbe is known to contain nematode larvae (Pseudoterranova decipiens) in the muscle meat. Actual quantitative data on the abundance and prevalence in the commercially offered ice stored fish are missing.
Resumo:
A considerable amount of national EU funds for supporting fisheries has been transferred to the German fish processing in-dustry. The recently ratified European Fisheries Fund (EFF) again provides a significant sum. Yet the EU is lacking a data pool of sufficient precision, which is required as a basis to develop apt EU regulations in the future. Regulation No. 1639/2001 of the EU Commission commits the member states to collect these data. In this paper specifics of the data to be collected and the collection procedure are presented and linked to the CFP and to characteristics of the German fish processing industry.
Resumo:
Die 28. Sitzung des Codex-Alimentarius-Komitees für Fische und Fischereierzeugnisse fand in Peking, China, vom 18. bis 22. September 2006 statt. Das Komitee folgte damit der in der letzten Sitzung ausgesprochenen Einladung der chinesischen Regierung und dem Ziel, die Codex-Sitzungen in verschiedenen Teilen der Welt abzuhalten. Geleitet wurde die Sitzung von Dr. Bjørn Røthe Knudsen, Regionaldirektor der norwegischen Behörde für Lebensmittelsicherheit. Professor Li Xiaochuan von der chinesischen Akademie für Fischforschung nahm die Rolle des Co-Chairman ein. Insgesamt 140 Delegierte, die 44 Mitgliedstaaten, die EU und eine internationale Organisation vertraten, nahmen an dieser Sitzung teil. Folgende Punkte wurden auf der diesjährigen Codex-Komitee-Sitzung diskutiert: 1. Erweiterung des Standards für Sardinen und sardinenähn-liche Erzeugnisse 2. Bearbeitung des Entwurfs eines Standards für Störkaviar 3. Überarbeitung des Entwurfs eines Standards für lebende und rohe Muscheln 4. Verhandlung über den Entwurf des Standards für geräu-cherten Fisch 5. Code of Practice für Fische und Fischereierzeugnisse 6. Zukünftige Arbeiten
Resumo:
The aim of the investigation was to prove if different farming conditions like conventional and organical farming of rainbow trout may cause differences in quality which are detectable by physical methods such as colour measurement and differential scanning calorimetry. Colour measurement revealed remarkable differences in lightness. Smoked trouts originating from conventionally farmed fish were much lighter than those of organically farmed trouts. This difference in L* could already be found when colour measurements were taken on the raw material. However, during chilled storage differences were equalized. Redness and yellowness were not significantly influenced by farming and did not change remarkably during chill storage. Based on earlier investigations on changes in thermal stability caused by heating, DSC curves of smoked trout could be used to verify that the core temperature of smoked fish had reached at least 60 °C during hot smoking process. This temperature is demanded by the guidelines of the German Food Code. In the DSC curves only the actin peak was still visible. All other proteins were obviously denatured during the hot smoking. When DSC curves were taken from smoked trout after different durations of chilled storage it could be seen that the denaturation temperature of actin decreased almost linearly with progression of storage time.
Resumo:
Landings of brown shrimp (Crangon crangon) for human consumption are not the only part that is taken from the North Sea shrimp stocks. Small amounts of industrial shrimps taken in the second half of a year in Germany add as well to the total amount that is taken from the stocks as the moribund animals discarded all over the year during the first sieving process on board, as the cooked and discarded ones in the second sieving on board and as those from the third sieving process ashore normally being crushed and used for animal feed stuff. All these fractions of the total catch of brown shrimps give a total of approximately 74 000 tonnes that were taken from the North Sea in 2005. Nevertheless, due to low predator abundance and changing climate conditions Crangon stocks show no signs of overexploitation so far with increasing LPUE values in the north-eastern part of the German Bight and decreasing ones in the south-east and Channel. There is the need of further investigations of these changes in the life history and distribution of shrimp as well as in the fishing behaviour and effort of the shrimp fleets .
Resumo:
The Codex Committee on Fish and Fishery Products held its 30th Session in Agadir, Morocco from 28 September to 2 October 2009, at the kind invitation of the Government of Morocco. The Session was chaired by Dr Bjørn Røthe Knudsen, Regional Director of the Norwegian Food Safety Authority. The Session was attended by 218 delegates representing 78 Member States, one Member Organization (EC) and 1 international organization.
Resumo:
Several fishery independent estimates of the year-class strength are necessary for the assessment and the ma-nagement of the total fish stock. An index for the year-class strength of the spring spawning herring in the western Baltic Sea is estimated on the basis of larvae surveys in the most important spawning ground. The results indicate a good year-class 2004.
Resumo:
Quantitative data on twaite shad are collected annually in spring and autumn since 1974 by the Demersal Young Fish Survey. Results for occurrence of these anadromous species show that twaite shad has been caught in the entire Wadden Sea area despite of the poorly suited 3-m shrimp beam trawl applied in the survey. Regional differences occur: Only sporadic catches are observed in the northern part of the German Wadden Sea, while more frequent ones occurred southwards and in the East Frisian Islands region. The obvious recent increase of abundance of Alosa fallax in spring allows for a lower ranking in the Red List of Endangered Species, while Allis shad (Alosa alosa) requires the same classification, as it was the never caught during the thirty years of surveys.
Resumo:
The international conventions for the protection of the marine environment of the North-east Atlantic Ocean including the North Sea (OSPAR) and the Baltic Sea (HELCOM) as well as the International Council for the Exploration of the Sea (ICES) have modified their structures in the recent years towards a strategy directed approach. Committees and working groups have partly changed only their names but in many cases also the scope of their subjects. In the last two years activities have been initiated to coordinate the tasks of the marine conventions and the European Union and to merge them as much as meaningful and practicable, under a common EU Marine Strategy. This article will reflect how the organisational structures have changed since the last restructuring in the first half of the nineties, and how the contaminant and bioeffect monitoring activities of the Federal Research Centre for Fisheries are implemented in these international conventions.