1000 resultados para Maßgeblichkeit zischen Unternehmensbilanz und Steuerbilanz
Resumo:
Quantitative proofs for the occurrence of juvenile cods in the Bornholm Sea, which had been spawned in Kiel Bay or Mecklenburg Bay, were the staring point to develop a method, which makes quantitative estimates possible. From these analyses it could be estimated that 20 to 50 % of the cods in the area of the eastern Baltic stock had been spawned in the western Baltic Sea. This expansion in eastern direction was determined partly by passive transport of pelagic cod stages. The main factor was an active migration of cod in the first year of their life. These analyses suggest the necessity to reassess the actual model of the relations between the Baltic cod stocks.
Resumo:
The sprat of the Baltic Sea is not as short-lived as inother Seas probably because fish predator species arerestricted mainly on cod and salmon. Sea bird popula-tions are much smaller and marine mammals are rare inthe Baltic Sea. The sprat stock biomass is fluctuatingstrongly. The fluctuation is mainly influenced by thestock recruitment and is also dependent on the strengthof the cod stock. After a strong decrease during the1980ies sprat catches increased again from 1992 onwardsand reached a peak with over half a million tonnes in 1997. At about the same time the character of the BalticSea sprat fishery changed from catches mainly for hu-man consumption to catches mainly for industrial pur-poses initiated by the fishery of Sweden. The recentrecord high catches of sprat have been possible only dueto the low level of the cod stock of the main Baltic SeaBasins over some years. A sprat fishery on such a highcatch level might cause conflicts with a recovering codstock in future.
Resumo:
Age reading by use of otoliths is one of the basic but also most essential elements in practical fish population dynamics. Unfortunately, many factors can influence the readings of a single reader. Erronous readings, however, have a consequential effect on the evaluation and prediction of the development of the fish stock under consideration. In order to master this problem and to reduce out the effect of those factors, it seems neccessary to standardize the whole process of age reading between collaborating readers. From a statistical point of view calibration techniques can be used to identify those factors and to correct the readings with respect to them. The current article presents an overview over the basic idea behind this, over how to balance out the existing deviations and how to correct the age readings.
Resumo:
The sensitiveness of different demersal and pelagic fish species of 70 hauls in the North and Baltic Sea in water depths of 60 to 250 m and 15 to 80 m, respectively, amount of catch of 100 to 3500 kg and trawling times of 0,5 to 6 h on board of the FRV “Walther Herwig III” was investigated. Some demersal fish species , e.g. saithe (Pollachius virens), were even still sensitive, when caught at a water depth of 250 m at a trawling time of 1,5 h. Generally the number of sensitive fishes was reduced with increasing water depth, amount of catch, trawling time and following storage of the catch on board. Among demersal fishes the species without swimbladder and flat fishes were clearly more resistent to mechanical stress. On the contrary, pelagic fish species were generally less robust. After trawling times of 2 h no sensitive animals were observed. In some fisheries there are mixed catches of demersal and pelagic fish species with different sensitiveness. In commercial fisheries, there is therefore – under animal welfare aspects – for the time being, no prospect for an improvement of the catching and slaughtering procedure on board
Resumo:
The spring session of ACFM gave advice for a number of stocks in the North Atlantic, North Sea and Baltic. The present assessment of the situation is given here for stocks of higher importance for the German fishery. These are: Blue Whiting: the stock is still relatively high, this, however, will not last very long, due to too intense fishing. Cod in Kattegat: stock is outside safe biological limits. No immediate recovery in sight. Cod in 22–24 (Baltic): stock is inside save biological limits. F, however, is above the recommendation of the IBSFC. Greenland Halibut: state of the stock not quite clear. The present fishing intensity seems to be sustainable. Herring (Atlanto- scandian, Norwegian spring spawner): stock is within safe biological limits, weak recruitment of the recent years will lead to a reduction of biomass. Herring: for Baltic spring spawner in 22–24 and IIIa still no increasing tendency detectable. North Sea Herring: further increasing tendency, with 900 000 t over B lim, good recruitment. Herring in VIa: stable. Redfish: generally decreasing tendency observed, a reduction of the fishery is recommended. Signs of recovery, however, visible for some units
Resumo:
A subject of a change of authorised limits in 1994 for the discharge of liquid radioactive waste by the reprocessing plant Sellafield (UK) was an increase of these limits for certain radionuclides (3H, 14C, 60Co, 99Tc and 129I). It is investigated now how the radioactivity in marine biota from the North Sea and subsequently the public radiation exposure by ingestion has developed in the years since 1994. This is based on a compartment model for the Northeast Atlantic. Discharges of the reprocessing plants Dounreay (UK) and La Hague (F) are included in the assessment. It is deduced that about 60 % of 137Cs in the North Sea originate presently in the remobilisation of old Sellafield discharges from the Irish Sea sediment. A comparison with measured biota data shows that the model is conservative in the most cases. The public radiation exposure from ingestion of fish, crustaceans and molluscs from the central North Sea as the sum over 12 considered radionuclides has decreased from 1992 to 1998 from 0,13 to 0,08 μSv·y–1. For the southward and northward joined regions it was a little bit smaller with a similar decreasing trend.
Resumo:
Fatty acid composition of fish changes according to season, the catching area, the size, the sexuality, the physiological condition and the quantity of fat. The fatty acid composition was evaluated according to size and the catching season of anchovies Engraulis encrasicolus (L. 1758). It was observed that polyunsaturated fatty acids increasmed to highest level and saturated fatty acids decreased to lowest level in March. On the other hand, in April, it was observed that the saturated fatty acids increased to its highest level, monounsaturated fatty acids decreased to its lowest level.
Resumo:
Die 24. Sitzung des Komitees für Fische und Fischerzeugnisse wurde vom 5. bis 9. Juni 2000 erstmalig in Ålesund, Norwegen, durchgeführt. Die Tagung wurde von 140 Delegierten und Beobachtern aus 43 Mitgliedsstaaten und 3 internationalen Organisationen (EU, A.C.P. Generalsekretariat und Internationale Vereinigung der Fischinspektoren, IAFI) sowie FAO- und WHO-Personal (4) besucht. Die größten Delegationen stellten Frankreich (6), Kanada (6), Thailand (7), USA (10), Marokko (13) und Norwegen als Gastgeber (16). Die deutsche Delegation wurde von Dr. Achim Viereck (BML) geleitet. Weitere Mitglieder waren Dr. Jörg Oehlenschläger (BFAFi, Sprecher), Dr. Reinhard Schubring (BFAFi), Dr. Günter Klein (BgVV) und Dr. Matthias Keller (Bundesverband 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.
Resumo:
Since 1976 the Institute of Sea Fisheries of the Federal Research Center for Fisheries, Hamburg, has been conducting long-term monitoring research on Antarctic krill in order to manage the stocks according to the precautionary approach. The krill stocks of the South Atlantic fluctuate seasonally as well as inter-annually in biomass and recruitment success. Following high densities in the late 1970s, the stocks are recently declining. Shortly after the onset of a commercial fishery the catches reached a maximum of around 500 000 t annually, but stabilized around 100 000 t during recent years. Actual survey results indicate mean krill densities in the South Atlantic of 21.4 g/m2, corresponding to 44 Mio. t. The potential yield and maximum catch rate was set at 4.0 Mio. t per year subdivided for the various CCAMLR Subareas. CCAMLR is expected to introduce further conservation measures to control the fishery in the convention area in the near future, however, there is still room for developing a krill fishery in the Antarctic.
Resumo:
The quality of eggs spawned by cod of the western Baltic Sea, which were kept in captivity, varies during spawning season. These changes were independent of total length, weight and age of the parental individuals. Diameter, dry weight and fertilisation rate of the spawned eggs decreased during the spawning activities. An influence of water temperature and salinity on the variability of these parameters could not be detected. Diameter, weight and fertilisation rate were, however, influenced by the stage of the spawning process of the parental individuals. These results point out that within the first half of the spawning season not only the largest portion of the fertilised eggs was spawned but also those eggs with the best chance of a successful development.
Resumo:
An overview is presented on the M74-Syndrome of Baltic salmon which is known since 1974 and which, since 1992, has caused considerable losses of artificially produced yolk-sac larvae in Swedish and Finnish hatcheries responsible for compensatory salmon stocking programmes. The syndrome only affects offspring of wild salmon ascending the rivers for spawning and not offspring derived from salmon broodstocks permanently kept in hatcheries. The syndrome seems to be restricted to the Baltic Sea where it has been recorded in all of the remaining Swedish (except the west coast) and Finnish salmon rivers as well as in populations of Estonian rivers and the Russian River Neva. In Sweden and in Finland, the syndrome has been recorded in recent years in offspring of up to 80 % of female salmon used for spawning and resulted in a larval mortality of up to 90 %. A nutrition-associated thiamine (vitamin B1) deficiency is considered as primary cause. However, other environmental factors seem to be involved in addition. There is concern that the syndrome constitutes a major threat with respect to the survival of the few still naturally reproducing populations of Baltic salmon.
Resumo:
Von Anfang 1995 bis Anfang 1998 wurde eine Konzertierte Aktion (CA) mit dem Titel „Evaluation of Fish Freshness“ (Bewertung der Frische von Fisch) mit Mitteln der Kommission der Europäischen Union im Rahmen des 4. Europäischen Forschungsrahmenprogramms (FAIR) unter Beteiligung von 18 zumeist staatlichen oder universitären Fischereiforschunginstituten aus 14 europäischen Ländern durchgeführt.
Resumo:
70 half-hour tows using a Grand Ouverture Verticale (GOV) and – for the first time for R.V. “Walther Herwig III” – 102 plankton stations with a special plankton net were this years’ German contribution to the International Bottom Trawl Survey (IBTS). Results show only for sprat, whiting, and Norway pout relatively good incoming year-classes whereas indices for cod, haddock, mackerel, and herring point at rather poor recruitment. Strongest herring larvae concentrations (< 50 larvae/haul) were observed in the Moray Firth area, on the Fladenground and off the Jutland coast. 75 hydrographic stations showed the water masses in the area of investigation to be vertically mixed and homogenous. However, temperatures measured were 0.5 K to 1 K above longterm means.
Resumo:
On the basis of the ”Gdansk Convention on Preservation of Living Resources of the Baltic Sea” the International Baltic Sea Fishery Commission (IBSFC) has been regulating catches of most important fish species in the area since 1974. This article reviews, in a first step for Baltic Sea cod, the development of stocks and fishery since 1970 in the light of respective catch regulations of IBSFC. TACs have been fixed by IBSFC by species for the whole Baltic Sea and resulting quotas have been split according to national and/or international fishery zones from 1975 up to now. The Baltic Sea cod is on biological background treated in scientific stock assessment as two separate stocks. Both stocks, in the western and eastern Baltic Sea, show clearly different developments over the period since 1970. After a short living peak in stock size of the eastern compartment about 20 years ago this stock has been on a very low level since the late 1980’s. During that period with increasing effort big cod catches have been landed.. The level of fishing effort is more or less the same still with much lower catches nowadays. A detailed description of development of stock sizes and recruitment is given. The conclusion is that with the present regime of regulation on the basis of one TAC for the total Baltic Sea and with high fishing capacity available for cod it will be impossible to meet the aim of good and stable yields.
Resumo:
After the evaluation of 48 samples consisting of hand and machine-peeled sand shrimps it can be stated that there was no significant difference in quality between both. The quality of the sand shrimps was evaluated by sensorially performed paired comparison as well as by estimating the microbial load and the volatile amines (MMA, DMA, TMA). Additionally, the colour characteristics were measured instrumentally. To characterise the influence of the technological regime measurements of pH and of the salt content were performed. The quality of sand shrimp is further influenced by technological steps as freezing, cooking procedure and preservatives used. From the hygienic point of view the machine-peeling was without any objections. The microbial load was small and below the limit set by EC. Measurement of volatile amines was not suited to make visible difference created be the various peeling methods.