590 resultados para Maßgeblichkeit zischen Unternehmensbilanz und Steuerbilanz


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During the spring session of the ICES Advisory Committee for Fisheries Management (ACFM) 48 stocks assessed by 7 Working Groups have been analyzed and reviewed, among these all herring stocks in the ICES area, blue whiting and most demersal stocks in the Baltic, Arctic and North-Western area. As in previous years, ICES recommends a reduction in fishing mortality for a number of stocks or even the establishment of recovery and management plans, to safeguard a continuous development of the stocks towards safe biological limits. ICES recommended a 90% reduction of the cod fishery in the Baltic Sea, while most of the herring stocks are in good condition.

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During the autumn session of the ICES Advisory Committee for Fisheries Management (ACFM) 58 stocks assessed in 7 Working Groups have been analyzed and reviewed, among these the demersal stocks in the North Sea and the Mackerel stock. As in previous years, ICES recommends a reduction in fishing mortality for a number of stocks or even the establishment of recovery and management plans, to safeguard a continuous development of the stocks towards safe biological limits. ICES reiterated last year’s recommendation to close the directed cod fishery and any fishery taking cod as by-catch in the North Sea, west of Scotland and in the Irish Sea. This year, the stocks of plaice in the North Sea, southern hake and southern anglers are (among others) in a critical state and in urgent need of protecting or rebuilding measures. This will again have an enormous impact on almost all mixed fisheries in the European Union.

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The long and warm summer 2003 resulted in water temperatures of about 2°C above the average. This promoted the immigration of southern species like the Anchovy, the Sardine, the Red Mullet and different Squid species. The possible conclusions of such invasions concerning the ordinary species of the area are rather contradictory: For the Western Baltic a positive correlation between the occurrence of Anchovy and a good Cod year-class is shown. For the southern North Sea, stomach investigations of Squid make a negative effect on fish eggs and larvae more likely.

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Changes in sensory and instrumental quality parameter sand in thawing drip, cooking drip and total drip loss of frozen stored Baltic cod fillets (Gadus morhua) at different storage temperatures were investigated. Cod fillets stored at –20 °C and –30 °C exhibited the lowest drip losses and obtained the highest sensory scores. Drip losses were found to be highest in cod fillets stored at –10°C and in double frozen fillets stored at –20 °C. These two experiments also gave the lowest sensory scores. The texture parameters increased during storage parallel with storage time. The waterbinding capacity was lowest at –10 °C and almost constant at –30 °C. There is a good correlation between the sensory scores for “tough” and the instrumental texture measurement for hardness and chewiness.

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Die 26. Sitzung des Codex-Alimentarius-Komitees für Fische und Fischerzeugnisse fand vom 13. bis 17.Oktober 2003 in Aales und, Norwegen, statt. Die Tagung wurde von 130 Delegierten und Beobachtern aus 47 Mitgliedsstaaten und 5 internationalen Organisationen besucht. Die größten Delegationen stellten Deutschland(7), Thailand (7), Japan (8), USA (11) und Norwegen als Gastgeber (14). Die deutsche Delegation wurde von Dr. Markus Brill (BMVEL) geleitet. Weitere Mitgliederwaren Prof. Jörg Oehlenschläger (BFAFi, Sprecher), Dr. Kristina Ravelhofer-Rotheneder (BMVEL), Dr. Reinhard Schubring (BFAFi), Dr. Mathias Keller (Bundesmarktverband der deutschen Fischindustrie und des Fischgroßhandels e.V.), Petra Weigl (Pickenpack-Hussmann und Hahn Seafood GmbH) und Dr. Ralf Peter Pund (BfR). Die Sitzung, die von Janne Johnson, Staatssekretärin im norwegischen Fischereiministerium, eröffnet wurde, leitete Dr. Bjørn Rothe Knudtsen, Regionaldirektor des norwegischen Direktorats für Fischerei und Aquakultur, Trondheim.

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During the spring session of the ICES Advisory Committee for Fisheries Management (ACFM) the stocks of the Northern Pelagic and Blue Whiting, North Western, Baltic, Arctic and Deep Sea Working Groups have been analysed and assessed, as well as the Nephrops stocks. As in previous years ICES recommends a reduction in fishing mortality for a number of stocks. Moreover, ICES recommends for many stocks to establish recovery and management plans, to safeguard a continuous development of the stocks towards safe biological limits. Detailed recovery plans were proposed for cod and hake in the North Sea.

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A mathematical model to optimize the German fishing fleet is draftet and it’s data basis is described. The model has been developed by Brodersen, Campbell and Hanf in 1994 to 1998. It could be shown, that this model is flexible enough to be applied successfully to a lot of very different political questions, if adapted accordingly. The economic consequences of measures of fishery politics, the effects of technical advances, but also increasing incertainties can, to some degree, appropriately be assessed quantitatively. Finally it could be shown that, principally, the available account of data is a good basis for investigations into fishery economics and fishery politics. However there is a need to treat the source of data continuously and competently in order to make these informations available quickly. Statistical data to reflect the fishery sector are valuable. However, they obtain their full value only when judged by experts from the fishing industry, biology and technical fishery research.

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Though economic research is not one of the tasks of the German Federal Research Centre for Fisheries, basic in-formation for such work is available from biologic studies on fish biomass, discards and seasonal abundance of species. Results from EU-studies on brown shrimp fisheries show the effect of discarding juvenile fish, especially plaice, the possibly lost numbers and value of this fish as well as chances of reducing these losses by a timely effort reduction in summer and the use of selective nets throughout most parts of the year. However, it is also made clear, that these costly measures may have no effect on the stocks due to biological compensatory effects observed in strong year classes of plaice e. g. 1996, with high landings and collapsing prices. Therefore sound biological and economic data and methods are needed to assess the economic effects of management measures on fishermen’s situation and markets. Compensations for catch limitations may become inevitable.

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At present, there is practically no research on fisheries economics in Germany. Due to special interest of a research assistant in the field of land economics at the Institute of Botany of the University of Greifswald two projects on fisheries economics are being carried out, and a Ph. D. thesis on this topic has been finished. Basically two levels must be distinguished: business level and economics. Business economics relate mainly to operational and market analysis, but also to consequences of political measures for a single company. Economical considerations relate to long-term measures. It is important to find a compromise between short-term economical success and stable long-term conditions for the fishery.

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Die 25. Sitzung des Komitees für Fische und Fischereierzeugnisse fand vom 3. bis 7. Juni 2002 in Aales und, Norwegen, statt. Die Tagung wurde von 131 Delegierten und Beobachtern aus 41 Mitgliedsstaaten und 2 internationalen Organisationen sowie FAO- und WHO-Personal (4)besucht. Die größten Delegationen stellten Frankreich (7), Thailand (7), USA (10) und Norwegen als Gastgeber (13).Die deutsche Delegation wurde von Dr. Achim Viereck(BMVEL) geleitet. Weitere Mitglieder waren Prof. Jörg Oehlenschläger (BFAFi, Sprecher), Dr. Andrea Sanwidi (BMVEL), Dr. Reinhard Schubring (BFAFi), Dr. Günter Klein (BgVV) und Dr. Jörn Scabell (Frozen Fish International als Vertreter des Bundesverbandes der deutschen Fischindustrie und des Fischgroßhandels). Die Sitzung, die von Peter Gullestad, dem norwegischen Generaldirektor für Fischerei, eröffnet wurde, leitete Dr. Bjorn Rothe Knudtsen, Regionaldirektor des norwegischen Direktorats für Fischerei und Aquakultur, Trondheim.

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During the autumn session of the ICES Advisory Committee for Fisheries Management (ACFM) 58 stocks assessed in six Working Groups have been analysed and reviewed, among these the demersal stocks in the North Sea and the Mackerel stock in the North East Atlantic. As in previous years, ICES recommends a reduction in fishing mortality for a number of stocks or even the establishment of recovery and management plans, to safeguard a continuous development of the stocks towards safe biological limits. ICES recommended the closure of the directed cod fishery and any fishery taking cod as by-catch in the North Sea, west of Scotland and in the Irish Sea. This will have a significant impact on the mixed round fish fisheries targeting haddock and whiting.

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Although the fishery on flounder in the German fishery zone in 2002 was characterised by good catch possibilities, a dramatic decrease of landings was observed because of marketing problems and low prices. Due to increasing international fishery pressure on flounder a quota system should be established in the future. The German flounder landings could be increased by a better marketing strategy to meet the optimal requirements for a reliable German quota. For 2003 the stock condition is expected to be good which could ensure a successful flounder fishery. It is necessary to stabilize the present technical measures for a better selection of the codend in the medium term.

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Slaughtering of eels should be done not only under animal welfare aspects but as well under consumer protection and economical aspects with respect to technical feasibility. Methods must be practicable for enterprises slaughtering quantities of several kilograms up to several tons per day. Most methods applied up to now in whole Europe were (are) not in accordance with animal welfare mainly due to lacking prescriptions and alternative methods. The great number of experiments carried out within the frame of this project demonstrates the difficulties to combine optimal welfare demands with economical and technical fesibility aspects in one method. Measurements of EEG (electroencephalogram) and ECG (electrocardiogram) have shown that the method laid down in the german legislation does not perfectly stun all eels. This method was improved by applying a „prestun“ with 220 V for 1sec., followed by a 5 min phase at 45 V to prolongue the time of unconsciousness after the stun. Inflating nitrogen gas into the stunning bath additionally causes asphyxia during the stun. By this method 93% of the eels were stunned or even killed. Applying 220 V for bigger batches of eels (~400 kg) will cause big problems with the energy supply. Therefore this method is restricted to batches of 20 - 50 kg. The method laid down in the german legislation probably can be improved. Eels were stunned successfully without water, avoiding the problems of regional differences in the conductivity of the water. Other types of current and other frequencies and a combination of both should be tested as well as alternative electrode geometries also with respect to blood spots which occasionally occurred in the muscles preferably of bigger eels (>800 g). For the time being the method laid down in the german legislation is a reasonable compromise and under animal welfare aspects represents a considerable improvement.

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Entsprechend dem Rahmenkonzept für die Bundesforschungsanstalten im Geschäftsbereich des damaligen Bundesministeriums für Ernährung, Landwirtschaft und Forsten vom 12. 6. 1996 ist an der Bundesforschungsanstalt für Fischerei in Hamburg die Anzahl der Institute von fünf auf vier zu reduzieren. Das ab 1. 1. 2001 neu gebildete Institut für Fischereitechnik und Fischqualität (IFF) nimmt die Forschungsaufgaben der beiden bisherigen Institute für Fischereitechnik (IFH) sowie Biochemie und Technologie (IBT) wahr. Damit bietet sich für das aus zweivergleichsweise kleinen Instituten hervorgegangene IFF die Möglichkeit, in einem integrierten Ansatz Fische, Krebse und Weichtiere auf verschiedenen Stufen der Produktions- und Verarbeitungskette zu untersuchen und zu bewerten. Fangprozess und Folgebehandlung der Fangobjekte werden dadurch ganzheitlich betrachtet, was sich nicht zuletzt in Maßnahmen zur Qualitätserhaltung und -verbesserung von Fischen und Fischereierzeugnissen niederschlagen soll.

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The German shrimp fisheries land different types of pro-duce. Besides cooked shrimp for human consumption small (undersized), raw shrimp (industrial shrimp) are landed regionally in the second half of each year for animal feedstuff purposes. They are dried in special plants and form sellable secession from sieving processes aboard shrimping vessels. Grading the cooked shrimp ashore gives the non-marketable fraction of too small shrimp, which is not meant for shelling. That fraction is produced all year alongside landings of shrimp and is used for feed-stuff as well. Both extra fractions are listed in the official statistics since 2000 for the first time. That year industrial shrimp made up 6 % of the total landings while the non-marketable, small cooked shrimp summed up to 7 %, respectively. Though being essential for specialised animal feeds they are commercially of very little value, making up to hardly 2 ‰ of the total turnover of the German shrimp fisheries.