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The Sami indigenous peoples in Northern Scandinavia face ongoing pressures to maintain their traditional way of life. Today, scholars of resilience and sustainability studies have looked towards indigenous tourism to deliver income diversity and cultural preservation. However, to date, this realization has been slow. Thus, the landmark ruling on the 23rd of January 2020 whereby one Sami community, the Girjas Sameby, was awarded the exclusive rights to administer hunting and fishing licenses against the Swedish State, could present a new opportunity to achieve these goals. Against this backdrop, a mixed-methods case study was conducted within their district to investigate if this verdict translated into opportunities for sustainable tourism development. Particularly as this case sets a legal precedent, many other Sami communities are expected to follow. Twenty-four respondents from three stakeholder groups, namely the Sami, tourism entrepreneurs and tourists, highlighted challenges for sustainable tourism development due to the new exclusionary rules instituted by the Sami and still weak sustainable travel trends in the region. The data emphasizes strained relationships between stakeholders and notes an increase in conflicts subsequent to the verdict. Arguably, the most significant opportunity presents itself not in the growth of tourism but rather in the preservation of nature and the now unavoidable convergence stakeholders are forced into, which, until recently, has been limited. Presenting the prospects for building collaborative relationships, which ultimately can help break down age-old stigmas as mutual trust and respect are developed.

Hybridstreifenbarsche (HSB) sind wertvolle Speisefische, die als aussichtsreiche Objekte der Aquakultur weltweit im Fokus stehen. Eine breite Einführung der Fische in der deutschen Aquakultur bedarf aber einer von Importen unabhängigen Satzfischversorgung. Ziel des Projekts war es, HSB aus F1-Gebrauchshybriden zu vermehren. In mehreren Fällen gelang eine Bruterzeugung, ohne dass jedoch die Rahmenbedingungen fixiert werden konnten, die eine sichere und reproduzierbare Brutgewinnung ermöglichen würde. HSB werden sich deshalb nicht in großem Stil in der sächsischen Aquakultur etablieren. Von einer Gefährdung einheimischer Fischarten ist wegen der offensichtlich überwiegenden, wenn auch nicht vollständigen Sterilität der Hybriden nicht auszugehen.

El presente trabajo de investigación de tesis tiene como objetivo determinar el impacto en los Estados Financieros y en el Impuesto a la Renta de la NIC 36: Deterioro del valor de los Activos y su impacto en los Estados Financieros y en el Impuesto a la Renta en las empresas del sector pesquero que producen y exportan harina y aceite de pescado en Lima, año 2018. La presente investigación comprende los temas más sobresalientes de la NIC 36 como son los indicios de deterioro, alcance, reconocimiento y medición de un activo en deterioro. Capítulo I Marco teórico, consiste en una investigación mediante la información de fuentes primarias y conceptos que definan a las normas internacionales de información financiera; así como el impacto en los Estados Financieros y en el Impuesto a la Renta del sector pesquero. Capítulo II Plan de investigación, se plantea la situación problemática de la tesis, así como el problema principal y específico, objetivo general y específicos, la hipótesis inicial y específico. Capítulo III Metodología, se determinó la población, así como la muestra para las investigaciones cualitativas y cuantitativas. Capítulo IV Desarrollo de Investigación, se realizó el trabajo de campo por medio de la entrevista a profundidad, cuestionario y análisis para el desarrollo del caso práctico. Capítulo V Análisis de Resultados de la investigación, se desarrolla casos prácticos que nos permiten aplicar situaciones basadas en la NIC 36, concluyendo con la validación de la hipótesis en base a resultados estadísticos. / The objective of this thesis research work is to determine the impact on Financial Statements and Income Tax of IAS 36: Deterioration of the value of the Assets and their impact on the Financial Statements and Income Tax in companies in the fishing sector that produce and export fishmeal and fish oil in Lima, year 2018. The present investigation includes the most outstanding issues of IAS 36, such as the indications of impairment, scope, recognition and measurement of a deteriorating asset. Chapter I Theoretical framework, it consists of an investigation through the information of primary sources and concepts that define the international financial information standards; as well as the impact on the Financial Statements and Income Tax of the fishing sector. Chapter II Plan of investigation, the problematic situation of the thesis is raised, as well as the main and specific problem, general and specific objective, the initial and specific hypothesis. Chapter III Methodology, the population was determined, as well as the sample for qualitative and quantitative research. Chapter IV Development of Investigation, the field work was carried out through the in-depth interview, questionnaire and analysis for the development of the practical case. Chapter V Analysis of Research Results, practical cases are developed that allow us to apply situations based on IAS 36, concluding with the validation of the hypothesis based on statistical results. / Tesis

Bibliography: pages 202-225. / This thesis describes the fish remains recovered from a number of sites in three different localities in South Africa; Elands Bay and Langebaan Lagoon on the west coast, and False Bay on the Cape Peninsula. Chapter One is an introductory account of ichthyology, its usefulness in archaeological research and the range of analytical work done in South Africa, whilst Chapter Two is an attempt to show the history and development of the study of fish bones recovered from prehistoric sites in South Africa. Chapter Three gives an account of the southern Oceans, the Benguela Current and fishing habitats. Chapters Four and Five give accounts of the fishing habitats within the Elands Bay area and of the identification and interpretation of fish assemblages excavated at four sites and their implications in relation to habitat and palaeoenvironmental changes at Elands Bay. This information is used first to show that the presence or absence of certain species and the size of those species in the archaeological record can be used as an alternative means to interpret late Pleistocene and Holocene sea level fluctuations and to understand to what extent local fishing habitats have been influenced by those changes. An important observation made was the relative surplus or deficit of vertebrae compared to cranial parts through the sequence. The over-representation or under-representation of fish vertebrae in the fish assemblages points to changes in the procurement strategy employed. The consistency between cranial:vertebral ratios through the site sequences suggests that these patterns are related to both location and processing techniques. Chapter Six reviews the ecology of the Langebaan Lagoon, the identification of fish assemblages from three open midden stations; Stotbergfontein on the shores of the lagoon and Paternoster and Duiker Eiland which are located on the Vredenberg peninsula. Chapter Seven gives a short overview of the modern fishing situation at False Bay and discusses the fish assemblages from Smitswinkelbaai Cave and Rooiels Cave in the False Bay area. Chapter Eight deals with the archaeological evidence for fishing equipment and the depiction of fishing scenes in the rock art of South Africa and addresses the historical evidence for indigenous fishing in the south-western Cape. Chapter Nine gives an overview of the historical fishing at the Cape, the use of outposts near Langebaan Lagoon and Muizenberg in False Bay by the Dutch to supply the Cape settlement with provisions. In Chapter Ten the relevant evidence from each of the chapters is summarised and the conclusions for the three areas are presented.

Certain aspects of the biology of two species of fish, bluegill (Lepomis macrochirus) and largemouth bass (Micropterus salmoides), and the assessment of fishing pressure upon the sport fishery of Pelican Lake, Uintah County, Utah, a 680 ha warmwater lake, were studied between April 1, 1976 and June 30, 1978. The growth rate of bluegills (sexes combined) was fairly rapid; the mean back-calculated total lengths from ages one through nine were 55, 112, 166, 194, 211, 229, 245, 256 and 259 mm. The growth of largemouth bass was 104, 194, 271, 316, 350, 405 and 416 mm total length for ages one through seven for the combined sexes. Male bluegills matured earlier in life than females. Bluegills spawned continually from the first of June to the first of September, although the peak spawning occurred in June of both years. Gonadal weight to body weight ratios (maturity index) were greatest in the first of June for both male and female bluegills. Fecundity estimates ranged from 1 1,102 mature ova for an age II bluegill to 4 6, 281 mature ova for an age V bluegill. Fecundity estimates for largemouth bass ranged from 4,810 mature ova for a II year old to 31, 719 mature ova for a V year old. Largemouth bass spawned primarily in late May in 1976 and early June in 1977. Angler use of the lake was estimated to be 10,054 angler days fished in 1975, culminating a seven-year increase in use, with subsequent declines in angling to 8,001 angler days in 1976 and 5,027 in 1977. A significant winter fishery developed in 1978. Anglers harvested an estimated 58,277, 44,918 and 22,469 bluegills and 5,791, 2,747 and 4,176 largemouth bass in 1975, 1976 and 1977, respectively. Angler catch rates for bluegills in respective years were 1.520, 1.640 and 1.130 fish/hr and 0.204, 0.094 and 0.213 fish/hr for largemouth bass. Bluegill age groups IV and V and largemouth bass age group III composed the majority of angler harvested fish in 1976 and 1977. Age and size composition of angler harvested bluegills indicated no statistically significant change between 1976 and 1977. Bass harvested by anglers in 1977 were significantly greater in weight than those harvested in 1976. The total annual mortality determined from scale analyses of angler harvested fish was 59.9% for bluegill and 71.6% for bass. A significant number of male bluegills was harvested by anglers in June 1977, the period of peak nesting activity. Anglers released 5,158 bluegills in 1977, of which an estimated 11% (565) were lost to hooking mortality. Of various hook sizes used to assess hooking mortality, number 8 regular shank hooks yielded the highest total mortality (18%). The lowest hooking mortality was with number 6 regular shank jig hooks (0%) and where the leader was cut and the hook allowed to remain (0%). Higher mortality of worm-hooked fish was attributed largely to anatomical location of hooking. Of the total (19) bluegill mortalities, 63% were hooked in the esophagus and 37% in the gill/gill arch. Postwinter population sampling in May 1977 indicated the estimated standing crop weight was 40% less than the prewinter standing crop weight in Au gust 1976. A similar loss in standing crop (37%) was noted in weight from August 1977 to June 1978. The greatest loss in numbers was in young-of-the-year bluegill that suffered an estimated 98% overwinter mortality. Midwinter water quality analyses indicated that anoxic conditions occurred from 2.0 m below the ice to the bottom. An increase in hydrogen sulfide levels was also detected. Recommendations for the fishery were (1) adjustment of the daily bag limit for the bluegill sport fishery with fluctuations in angling use; (2) continuation of a creel census from April 1 through July 31 similar to the design used in this study to annually assess angling use, catch rates, total harvest and the size and age composition of this harvest; (3) stomach analyses of potential predators to assess the overwinter mortality of blue gills; (4) retainment of the current bag limit on largemouth bass with future consideration of utilizing a 12-15-in (305-381 mm) total length limit to increase the numbers of larger, older bass in the population; (5) nonrestrictive use of terminal gear by anglers since hooking mortality of bluegills caught and released by anglers in the summer of 1977 was insignificant; (6 ) no size length restrictions on the bluegills retained by anglers; and (7) consideration of purchasing additional water storage from the irrigation company.

Recent concern about large initial and delayed mortalities resulting from tournament angling for largemouth bass has indicated that it would be desirable to further evaluate the fate of fish that are released after being captured by angling. This study was designed to evaluate sublethal physiological disruptions caused by hooking stress after largemouth bass were played under standardized conditions (0-5 minutes) and to estimate the time needed for recovery of the homeostatic mechanisms (to 72 hours). Blood lactate was used as a measure of metabolic fatigue; plasma osmolality and chloride measurements were used to evaluate osmoregulatory disturbances and gill ion-exchange; and plasma glucose was used as an index of response to generalized non-specific physiological stress. Fatigue of largemouth bass, as indicated by blood lactate values, increased with playing time (0-5 minutes) and was accentuated by an increase in water temperature. Blood lactate levels continued to increase during recovery up to 8 hours but returned to approximate initial values by 24 hours. Plasma chloride values did not change with playing time (0-5 minutes) at water temperatures of 11-13 C and 28-30 C but increased significantly after 1 minute of playing time at 16-20 C indicating an osmoregulatory disturbance. However, at 11-13 C, the plasma chloride values decreased to below values for controls (0 minute) by 72 hours. At 16-20 C, the plasma chloride levels were nearly normal by 24 hours and were at normal levels by 72 hours. Plasma osmolality increased with playing time at all temperatures indicating an immediate osmoregulatory disturbance. The osmolality values returned to initial levels by 72 hours at the cooler water temperature of 11-13 C. However, at the warmer water temperature of 16-20 C, the osmolality values had not returned to the initial values by 72 hours. Plasma glucose did not change at the cooler water temperatures of 11-13 C and 16-20 C but increased significantly at 5 minutes of playing time at 28-30 C reflecting the metabolic response of this species to warmer water temperature. The glucose values remained high throughout the entire 72-hour recovery period. Smaller bass fatigued faster than larger bass at the higher water temperatures (21-26 C and 28-30 C) as indicated by increased blood lactate values. Smaller bass also demonstrated a faster response in plasma glucose levels, probably as a function of fish size and metabolism. Plasma chloride and osmolality in smaller bass showed a response similar to larger bass with an immediate disturbance in osmoregulatory process of fish as playing time increased. Stress imposed on largemouth bass that were caught by angling was demonstrated by changes in the blood chemistry which indicated that sublethal disruption had occurred in the metabolism and osmoregulation of the fish. Handling or holding fish after capture, as in fishing tournaments, probably produces more stress on the fish than the act of being caught and played by anglers. Angling stress is additive to other stresses already imposed on the fish and could result in increased mortality of released fish if the fish cannot adapt readily. Furthermore, released fish may also be more susceptible to diseases or fungal infections and more vulnerable to predation.

Northern pike (Esox lucius L) populations have been declining along the east coast of Sweden, including the Gävleborg coast. This negative trend is believed to be caused by factors related to pike recruitment including loss of suitable spawning habitats. The purpose of this study is to gain a deeper understanding for the recruitment process of pike by investigating their preferences when selecting spawning habitats. Data from a rod fishing inventory targeting adult pike was used to estimate pike densities in 20 assumed spawning bays along the coast of Gävleborg. By using the number of pike caught per hour as a measure of pike density I examined how the morphological characteristics of bays and fish communities influenced pike densities during the spawning period in the studied bays. The results suggest that the density of pike (# caught per hour) tend to increase in bays with deeper average depths, larger surface area, and higher densities of sticklebacks. These results contradict the hypothesis in the study and somewhat previous research. Possible explanations for these unexpected findings are discussed, and one theory suggest that the rod fishing method used may have influenced the results. Probably improvements can be made to make the density estimates from the fishing inventory more accurately, especially when comparing bays of varying sizes. Suggestions for enhancing density estimation include adjusting the fishing duration based on bay size or using a specific number of throws per casting rod and defined surface area and then move to next surface area.

This thesis uses the uniform of the Stó:lō First Nation’s Lower Fraser Fishing Authority as a cultural, material item to inform and discuss Indigenous-Crown relationships, the history of the community the object belongs to, and the meaning that the object holds for that community. I use the uniform to argue that a single object can hold complex and contradictory meanings that can inform cultural history and relationships. This thesis adds to the historiography of the use of artifacts as an object of study, the history of the Lower Fraser Fishing Authority, and also larger discussions of Indigenous-Crown relationships in Canada. / Graduate

[pt] O foco desta dissertação recai sobre os múltiplos usos e apropriações de um espaço - o barracão de pesca - através de uma situação específica: o conflito envolvendo pescadores que exercem diferentes artes de pesca e barraqueiros, na Praia de Piratininga, em Niterói (RJ). Primeiramente, a partir do trabalho de campo, descrevo a localidade e os atores envolvidos, assim como as disputas que ocorrem na praia, sobretudo com a aproximação do verão. Em um segundo momento, tento responder, com o auxílio de conceitos e teorias, as questões suscitadas pela pesquisa empírica, que dizem respeito à noção de espaço público no Brasil, as representações sobre a praia, os interesses em jogo e os sentidos atribuídos a esse lugar. Finalizo com uma análise interpretativa do conflito que permeia a estrutura política do grupo e dos mecanismos utilizados para administrá-lo. / [en] The focus of this master thesis lies on the multiple uses and appropriations regarding a space - the fishing shed - through a specific situation: the conflict involving fishermen who practice different fishing gear and barraqueiros, in Piratininga Beach, Niterói, RJ. Firstly, from the fieldwork, I describe the locality and the actors involved, as well as the disputes that occur on the beach, especially as summer approaches. Posteriorly, I try to answer, through concepts and theories, the questions raised by empirical research, regarding the notion of public space in Brazil, the representations about the beach, the interests at stake and the meanings attributed to that place. Finally, I conclude with an interpretive analysis of the conflict that is present in the political structure of the group and the mechanisms used to manage it.