Accounting in de "Nieuwe Economie": Op zoek naar een relevantere berichtgeving?

Voor bedrijven uit de “nieuwe economie” geldt veelal dat de marktwaarde van het eigen vermogen de boekwaarde ervan in belangrijke mate overstijgt. Het overgrote deel van de waarde van het bedrijf verschijnt dus niet op de balans, met als gevolg dat de externe verslaggeving steeds minder relevante informatie aanbiedt voor de prestatiemeting en waardebepaling van het bedrijf. Wil de verslaggeving de verloren relevantie herwinnen, dan zal een bredere en vooral meer volledige rapportering over investeringen in en creatie van niet-tastbare activa gestimuleerd of zelfs verplicht moeten worden. Enkele manieren of technieken om dit te realiseren liggen reeds ter tafel maar, hoewel noodzakelijk, bestaat er nog geen concensus over algemeen aanvaarde praktijken. Dit artikel legt de pijnpunten bloot van de huidige (regelgeving omtrent) financiële verslaggeving en geeft een overzicht van actuele denkpistes om te komen tot een meer relevante verslaggeving.management and organization theory ;

Discarding in beam trawl fisheries: optimisation of discard sampling, evaluation of reducing technical measures and sensibilisation of the sector

Beam trawling for flatfish is the dominant activity in the Belgian fisheries fleet. This activity is characterised by a considerable environmental impact and a high discard rate of bottom-dwelling fish and benthic invertebrates. international pressure on beam trawl fisheries leading to future European measures to reduce or potentially even ban Research on discard practices is currently conducted in the framework of the National Data Gathering Program, but is mainly focussed on commercial fishes. Data on noncommercial species are mostly lacking. Such data are indispensable to assess the impact of beam trawling on the marine ecosystem, and to develop and maintain an towards non-commercial species requires substantial adaptations of the existing sampling protocols and analysis methods.Future implementation of discard reducing measures or even a discard ban will have a severe impact on the fisheries sector. Therefore, such measures should be anticipated by the sector by the development of more selective fishing gear or alternative fishing techniques. Either way, research on discards should be conducted in close cooperation with Belgian fleet members and the results should be communicated to all interested parties.TOETS is an interdisciplinary project which aims to meet the needs in discard research by: (1) developing a suitable sampling protocol to monitor discards of commercial and non-commercial species; (2) assessing the bycatch reducing effect of beam trawls rigged with different types of technical adaptations; (3) informing the sector concerning bycatch reducing measures and cooperating with the sector during the development of reducing technical adaptations; (4) investigating the discard practices in different fishing grounds (Southern Bight and central North Sea, English Channel, Irish Sea, Celtic Sea, Bay of Biscay) concerning driving forces and discard raising procedures

Discarding in beam trawl fisheries: quantification and reduction (preliminary results)

Since 2002, the European Union’s Data Collection Regulation requires EU member states to collect discard data on commercial fishing vessels. In response, discard sampling in the Belgian beam trawl fishery is carried out by sea-going observers since 2003, but is mainly focused on commercially valuable fishes. From 2007, the research project TOETS prepares the extension of the data collection programme towards commercially unimportant fish species and non-fish organisms.Four sampling trips were undertaken on Belgian beam trawlers in the TOETS framework so far (October 2007-January 2008). Both volume and composition of the discards were studied for different parts of the North Sea and the English Channel. In two trips, fishing gear type (among the various factors influencing the amount of discarded organisms in a catch) was manipulated on one side of the fishing vessel to evaluate potential reductions in discard yields through technical adaptations. The adaptations involved the use of square mesh codends and the incorporation of a benthos release panel.The variability in volume and composition of discards (primarily changing with fishing vessel, geographic region and period of the year), and in commercial yield-to-discard ratios is illustrated. Furthermore, we compared catches of standard and adapted beam trawl nets to evaluate the alternatives’ potentials to reduce fish and non-fish discardswhile commercial fish yield is retained (preliminary results)

Report of the Working Group on Commercial Catches (WGCATCH)

The Working Group on Commercial Catches (WGCATCH), chaired by Mike Arm- strong (UK) and Hans Gerritsen (Ireland), met in ICES HQ, Copenhagen, Denmark, 10–14 November 2014. The meeting was attended by 34 experts from 21 laboratories or organizations, covering 16 countries. Currently, an important task for WGCATCH is to improve and review sampling sur- vey designs for commercial fisheries, particularly those for estimating quantities and size or age compositions of landings and discards and providing data quality indica- tors. However, the scope of WGCATCH is broader than this, covering many other aspects of collection and analysis of data on fishing activities and catches. This will be end-user driven, and coordinated with the work of other ICES data EGs such as the Working Group on Biological Parameters (WGBIOP), the Planning Group on Data Needs for Assessments and Advice (PGDATA) and the Working Group on Recrea- tional Fisheries Surveys (WGRFS) to ensure synergy and efficiency. The report of the meeting commences with background information on the formation of WGCATCH and its overall role. The remainder of the report provides the out- comes for each of the Terms of Reference (ToRs) and responses to external requests, the proposed future work plan and the ToRs for the 2015 meeting. The group formed two large subgroups to deal with the two major terms of reference which are the development of guidelines for carrying out sampling of catches on shore and the provision of advice on adapting sampling programmes to deal with the landing obligation. In order to evaluate methods and develop guidelines for best practice in carrying out sampling of commercial sampling of commercial fish catches onshore, a question- naire was circulated before the meeting. This questionnaire was structured around guidelines developed by the ICES Workshop on Practical Implementation of Statisti- cally Sound Catch Sampling Programmes (WKPICS) for best practice at each stage of the sampling process, and asked for a description of current practices at each of these stages. Based on these questionnaires, common and specific problems were cata- logued and potential solutions were identified. At the same time, the discussion of the questionnaires provided a form of peer-review of the sampling designs and iden- tified where improvements could be made. WGCATCH provided guidelines for de- signing a sampling survey and summarized earlier guidelines provided by the 2010 Workshop on methods for merging métiers for fishery based sampling (WKMERGE) The other main subject addressed by WGCATCH concerns the provision of advice on adapting sampling protocols to deal with the impact of the introduction of the land- ing obligation, which will alter discarding practices and result in additional catego- ries of catch being landed. A second questionnaire was circulated before the meeting to allow the group to identify the fleets that will be affected and possible issues that are anticipated, as well as to propose solutions to adapt existing monitoring and sampling schemes and to quantify bias resulting from the introduction of this regula- tion. WGCATCH outlined a range of likely scenarios and the expected effects of these on fishery sampling programmes, and developed guidelines for adapting sam- pling schemes. The group also explored a range of analyses that could be conducted in order to quantify bias resulting from the introduction of the landing obligation. Finally a number of pilot studies/case studies were summarized, highlighting the practical issues involve