1000 resultados para Maßgeblichkeit zischen Unternehmensbilanz und Steuerbilanz


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The October meeting of the ACFM of ICES gave advice for a number of North-Atlantic fish stocks. The results of the most important stocks are given here from the perspective of German fishery management. The are chiefly North Sea plaice and sole, for which a reduction of 25 % of the fishing mortality (F) is recommended for 1998, North Sea saithe (minus 20 % in F), while North Sea cod is in the process of recovery and North Sea haddock is inside safe biological limits. The mackerel stock of the North Sea has not yet recovered, while the western mackerel stock as an entity has stabilised at a level of about 2.3 million t.

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A study by K.R. Patterson of the Marine Lab, Aberdeen, Scottland, presented to the EU comission in June 1997, investigated the distribution of Herring in the North Sea, i. e. the zonal attachment of the stock to EU and Norwegian waters, respectively. Evaluation of data from the ICES International Bottom Trawl Surveys and Herring Acoustic Surveys conducted in the last 10 years showed a wide variation in biomass and zonal attachment, depending on the type of survey used and the season sampled. However, a mean share of 16 % was estimated to be attached to the Norwegian waters . In contrast to earlier analyses based on commercial catches there is little support that this proportion increases with increasing stock size. It is expected that this study will give rise to some discussion on the forthcoming EU-Norwegian consultations on North Sea herring.

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Information is given on the landings of herring and sprat in the Skagerrak/Kattegat and Baltic Sea. Based on assessment units used by the ‘Herring Assessment Working Group for the Area South of 62° N’ and the ‘Baltic Fisheries Assessment’ working group, the total landings are shown for the years 1974 to 1996. Further the quarterly landings for 1996 are listed on national basis by area/Sub-Division. In addition an actual description of the national fleets operating in the Skagerrak/Kattegat and Baltic Sea is given. At least the actual stock development and the catch options estimated by the corresponding working groups for different assessment units is presented.

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Recent reports associating aluminium with several skeletal (osteomalacia) and neurological disorders (encephalopathy and Alzheimer’s disease) in humans suggest that exposure to aluminium may pose a hazard to health. This requires the examination of aluminiumcontent in different foodstuffs. Therefore, an analytical method for the determination of aluminium in fish and fishery products, especially in fishery products packaged in aluminium cans, was developed using graphite furnace atomic absorption spectrometry. Fillets of lean and fatty fish showed aluminium levels lower than 1mg/kg wet weight, muscle of crustacean, molluscan and shellfish had apparently higher aluminium levels (up to 20 mg/kg wet weight). The aluminium content in some aluminum-canned herring was much higher than the content found in herring caught in the North Sea. These results indicate that aluminium is taken up by the herring fillets in aluminium cans, presumably through the slight and slow dissolution of aluminium from the can wall, due to some defects in the protective lacquer layer. A comparison of the aluminium levels measured in canned herring with the average aluminium-intake (normally between 3 and 5 mg/day) or with the provisional tolerable daily intake of 1mg/kg body weight per day (WHO 1989) indicated, that the aluminium content of the edible part of aquatic food does not play a significant role. High consumption of fish fillets does not pose any health risk.

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Norway’s sea fishery 1996 ranked 9th world wide. Preliminary data for 1996, as published in the Norwegean journal Fiskets Gang, show a further increase of the total catch by 114 000 tonnes, which now reached 2.63 million tonnes. The value of these landings were 8550 million nkr, up by 381 million nkr. The 5 most caught species were herring, cod, blue whiting and saithe. The 5 highest values, however, were obtained by cod, mackerel, herring, saithe and deepsea prawn. Considerable increases of prices were noted for jack mackerel (+142 %), mackerel (+133 %) and herring (+34 %).

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Due to the increasing environmental awareness of the public, marine environmental protection became a general interest. Since fishery is one of the strongest direct influences of man on the marine ecosystem, it became criticised, especially because of the discarding of unused fish, which is considered as a waste of the resource. In the different types of fisheries the calculation of the amounts of discards in relationship to the landings vary strongly. One of the reasons is, however, the different use of the terms 'bycatch' and 'discard'. Thus it is important to work with equal terms and definitions, so that fishermen, protectionists and ecologists talk the same language. This contribution tries to define the following terms achieving a generally acceptable terminology which is also explained by the attached diagram.

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Aiming at a better knowledge on the distribution and fecundity of hibernating Crangon crangon (L.), the R.V. "Solea" in January is sampling shrimps in the German Bight since 1991. A total of 3.000 shrimps (1.608 females and 1.392 males) have been investigated with regard to total length, to the width of the carapace and to spawning activity.

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Based on the results from egg and larvae surveys, mackerel and horse mackerel are thought to form three more or less distinct stocks each in the North Sea and in the waters west of the British Isles. These are firstly the southern stocks in the southern part of the English Channel, Celtic Sea and Bay of Biscay, secondly the North Sea and finally the western stocks of both species, loeated between the Shetlands and southern Norway. It is argued here that in view of the high mobility and the extended seasonal migrations of both species a c1ear separation of the stocks can hardly be maintained. In this context the results of the 1995 mackerel and horse mackerel egg survey to the southern spawning location is presented.

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Two redfish species are expected to live off western Greenland in a broad distribution area. Except for a small population of adults in the Godthab Fjord, only juvenile and adolescent specimens have been met there, tending to increase in age from the north to the south. As taxonomic identification of single specimens is difficult the distribution of species stocks cannot be clearly identified. This paper deals with spawning areas, migration and drifting routes around Greenland respectively in relation to distributional pattern of juvenile redfish off western Greenland.

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Malformation rates in fish embryos have been monitored for several years in the Southern North Sea. Their occurrence was interpreted to be related to pollution because malformation rates were highest in near coastal waters known to receive high pollution loads. For embryos of all species investigated synchronous trends for the fluctuation of malformation rates over the time were registered in the areas covered with intermediate prevalences at the beginning of the studies in 1984 and maxima in 1987. Thereafter malformation rates of all species decreased significantly followed by an increase in 1996. It was found that a significant negative correlation between surface water temperature and prevalences of malformed embryos of dab (Limanda limanda) and other species existed over time and space. These correlations became increasingly visible with decreasing concentrations of organochlorines in livers of dab. From these findings it is concluded that temperatures possibly predispose developing fish embryos to the impact of pollutants.

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Colour measurements were performed on smoked Norwegian salmon sides using an objective method based on the CIELab-system. The influence of a freeze/thaw cycle was evaluated. Already after a short frozen storage of 8 hours a signiticant colour difference could be noticed. This was manifested by an increase in lightness as well as in redness and yellowness as result of the freeze/thaw cycle. These colour changes were observable by eyes too.

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During the 160th research cruise of the FRV "Walther Herwig III" in the North Sea in May 1995 an ice-storage experiment with whiting was performed. Gutted whiting with and without spleen was stored in melting water-ice. Freshness and/or spoilage were monitored by measuring sensory, chemical, physical and microbiological indicators. It was found that besides the classical sensory assessment on the cooked sample and the EU-quality grading scheme, the microbiological counts were of major importance for the determination of the degree of freshness or spoilage. The cfu (colony forming units) of spoilage bacteria on the skin correlated significantly with time in ice. A very good correlation was also found for the cfu of spoilage bacteria with the sensory assessed odour of the cooked fillet sample. The measurement of the fish tissue with the Intellectron Fischtester VI and the determination of the creatine content in fillet are both suitable freshness and spoilage indicators. The pH-value measured in different body compartments and in musele homogenate and the ammonia content are only of limited value for freshness determination. Removal of kidney did not influence the shelf life.

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Data on the fat content in the edible part of mackerel in correlation to the length are given for nine different fishing grounds. The samples were taken in spring and summer in the North Sea, west and south of the British Isles and in the bay of Biscay.

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Biological investigations were carried out onboard the commercial freezing trawler "KIEL" off the Norwegian coast in February/March and in the Bear Island area in May 1996. Data will be used as German contribution to the assessments of the ICES "Arctie Fisheries Working Group". Informations about the fishery and the concentrations of cod, haddock, saithe and redfish in the areas between Röst-, Nordvest-, Fuglöy-Bank and Bear Island are given. Length - and age distributions as well as preliminary results of stomach- and gonad investigations are represented.