Financial and Economic Report of a Specific Business Group

As a result of the natural evolution of the economy, ever-changing, unpredictable and cyclical, companies must adapt as far as possible to the changes that have taken place in order to continue with their normal operating activities. Likewise, they should also try to maintain a structure for long-term growth, trying at all times to generate the maximum value. The main objective of this project is to provide financial advisory services to a business group, trying to forward solutions and measures that according to the author can be effective. For this end, the situation of the group in question is analysed from early 2008 to the present day, examining its evolution, what steps have been taken together with their corresponding results and the economic-financial situation of the company at the end of last year. Contact with the company was kept throughout the process of analysis and assessment trying to take advantage of the feedback generated so that the appropriate measures can be adopted if the management considers it to be adequate.

Tracking migratory salmonids

The River Ribble drains into the Irish sea on the West coast of England. The estuary is approximately 20Km long, tunnel shaped, tapering from a 100m width at Preston dock to 5 km at Lytham where it enters the sea. This is a preliminary report on a study of oxygen requirements of Atlantic salmon (Salmo salar)and sea trout (Salmo trutta) in an estuary. Oxygen sending transmitters attached to fish were used to determine exposure of individuals to different dissolved oxygen concentrations as they moved in from the sea through the estuary of the River Ribble. This estuary is subject to extreme variations in dissolved oxygen concentrations. This report is based on the latest transcription and analysis of data completed in October 1983. The aim of this report is to give an overview of the work done and conclusions which are apparent at this stage.

Review of NRA tracking projects on salmon, Salmo salar L., and sea trout, Salmo trutta L

The report briefly outlines the programme of the National Rivers Authority (NRA), placing the Fisheries programme in the context of the work of the NRA as a whole, and viewing the tracking work against the broader requirements of the NRA Fisheries research programme. All regions of England and Wales are considered. Two techniques currently exist for studying the detailed timing and extent of movements of adult salmon: tracking of individually identifiable fish, and counting the numbers of fish moving past a fixed point in the river. The development of tracking techniques and the integrated use of tracking and fish counters is briefly reviewed in Section 3. Further details of these techniques are given in Appendices. Section 4 summarises and assesses completed and current NRA tracking studies. Section 5 discusses the scientific content of these studies in relation to similar work carried out elsewhere in the UK. The NRA programme of tracking studies is evaluated in Section 6. Section 7 discusses future fisheries projects and Section 8 details the future development of tracking techniques. Finally, recommendations arising out of this review are summarised in Section 9.

Fish tracking technology development. Phases 1 and 2, project definition desk study and equipment

The document reports on the major findings from a definition study to appraise the options to develop fish tracking equipment, in particular tags and data logging systems, in order to improve the effeciency of the Agency tracking studies and to obtain a greater understanding of fish biology. The definition study was in two parts. The first, Phase 1, collated and evaluated all the known tracking systems that may be suitable for studies of fish which are either produced commercially or have been constructed for specific in-house studies. Phase 2 was an evaluation of all the tracking equipment considered to merit further investigation in Phase 1. The deficiencies between existing and required technologies to improve the efficiency of Agency's tracking studies and to obtain a greater understanding of fish biology are also identified.

Fish tracking technology development. Phase 1 project definition desk study

The document reports on Phase 1 of a definition study to appraise the options to develop fish tracking equipment, in particular tags and data logging systems in order to improve the efficiency of the Environment Agency's tracking studies and to obtain a greater understanding of fish biology. Covered in this report are radio telemetry, audio telemetry, High Resolution Position Fixing, data storage and archival tags and other fish tracking systems such as biosonics.

Use of telemetric tracking to examine environmental influences on catch/effort indices. A case study of Atlantic Salmon (Salmo salar L.)in the R. Tywi, S. Wales

A case study of Atlantic Salmon runs into the R. Tyvi (S. Wales) is presented. Radio tracking of over 200 salmon in 1988 and 1989 has demonstrated that flow is an important factor in modifying both run timing and migratory success. Entry of salmon into the river is typically in response to flow events, and periods of low falling flows delay entry and may directly result in reduced runs into the river. Delayed entry may also increase the proportion of the run migrating after the end of both rod and net fishing seasons. The implications of these results for net and rod catch and catch/effort data are discussed, using both statutory reported catch data and data from specific catch/effort studies. Flow is demonstrated to be a dominant factor in determining the within-season distribution of rod catch and catch/effort during low-flow years. Estuarial seine net catch and catch/effort tend to be controlled more by time of return than by flow although low flows may delay runs. Annual reported rod catch is correlated with flow, which controls in season availability, catchability and consequently the amount of fishing effort. Use of catch or catch/effort data should take account of inter-year variations in flow and other environmental factors. Although catch and catch/effort are valuable indicators of fishery performance, they are inadequate to represent changing stock levels.

Evaluation of NRA tracking studies. Future projects and technical development

Fish tracking is a valuable technique for the provision of detailed information on the behaviour patterns of individual fish especially during estuarine and riverine migration. 2. Tracking studies help in the provision of a comprehensive description of the variety offish behaviour patterns in response to factors such as water flow, obstructions and water quality. 3. There are advantages to be gained by complementing fish tracking studies with data collected from fish counters and vice versa. 4. An overall evaluation of NRA fish tracking projects is presented in the wider context of NRA strategic research objectives. 5. The requirement for future development of tracking equipment, improved data analysis techniques, better communication and more immediate report preparation is identified. 6. Individual project evaluation is given for NRA (or the appropriate Water Authority predecessor) tracking studies conducted on the Ribble estuary, the River Tamar, River Torridge, Rivers Test and Itchen, River Lodden, the Welsh River Dee, River Glaslyn, River Taff, River Tawe, River Tywi, River Usk, Rivers Avon and Stour and the River Frome. 7. An outline for future strategic research is provided which identifies particular areas for study:- i) Identification of environmental factors which control the entry of fish into rivers. ii) Improvement of the understanding of the relationship between water flow and upstream movement of salmonids. iii) Examination of the detailed movements and behaviour of fish in relation to obstructions. iv) Closer definition of water quality requirements for salmonid fish. v) Definition of habitat preferences of salmonids in rivers. vi) Subsidiary topics such as the movements of non-salmonid fish and the downstream migration of kelts and juvenile salmonids.

Report on sonic tracking of salmon - Ribble Estuary, 1980-82

The report looks at trials and results of sonic tracking devices. The report includes an appendix on a salmon tracking exercise using oxygen sensing ultrasonic transmitting tags which was carried out on the Ribble Estuary during the period 8th July 1982 to 19th July, 1982. The tags used were developed and manufactured by Aberdeen University and Zootelemetry Research Laboratory Ltd. of Aberdeen, working under contract from the Water Research Centre.