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The purpose of this paper is to contribute to the growing literature field of intellectual capital (IC) by analysing corporate IC disclosures by leading Spanish firms over a three‐year period from 2000 to 2002.

Content analysis methodology was applied to the annual reports of 12 Spanish companies over a three‐year period.

A statistically significant increase was found in the volume of IC disclosures over a three‐year period. There is a greater volume of communication in the area of external (customer/relational) capital than in either internal or employee capital. This corresponds with the results of other country‐based studies. However, IC reporting remains at a relatively limited level, and disclosures are dominated by customer relational items.

This paper makes an original contribution to the growing body of empirical studies on IC reporting and describes the development of IC reporting in Spain.

Stirred yoghurt made using probiotic bacteria which are usually called Rayeb milk in the Arab countries is one of the most important functional fermented milk products. Tamr (dried dates) is commonly consumed in various parts of the world and is believed to represent a vital component of the diet in the Arab world. Tamr and honey characterize with high nutritional and healthful benefits. The purpose of this paper is to manufacture functional fermented dairy food (Rayeb milk) which has the nutritional and health effects of goat’s milk, Tamr, honey and probiotic.

Rayeb milk was made from goat’s milk fortified with Tamr (10 and 15 percent) with or without honey (1, 2, and 3 percent) using ABT culture (S. thermophiles, L. acidophilus, and Bifidobacterium). Samples of Rayeb milk were studied for their chemical composition, starter bacteria populations, and sensory attributes during 14 days of storage period.

Supplementation of goat’s milk with Tamr and honey decreased saturated fatty acids concentrations in Rayeb milk. The levels of carbohydrate, total solids, dietary fiber, ash, total protein (TP), unsaturated fatty acids, omega-3, omega-6, omega-9 fatty acids and antioxidants activity were higher in Rayeb milk contained Tamr and honey than those of control. Also, numbers of probiotic bacteria (L. acidophilus and Bifidobacterium) greatly increased in Rayeb milk supplemented with Tamr and honey. The recommended level of 107 cfu.g-1 of bifidobacteria as a probiotic was exceeded for these treatments. Adding Tamr and honey highly improved the sensory attributes of Rayeb milk.

Adding 10 percent Tamr with 3 percent honey or 15 percent Tamr with 1 or 2 percent honey to goat’s milk highly improved the nutritional, healthy and sensory properties of Rayeb milk.

The purpose of this paper is to evaluate the effect of different times and freezing temperatures on the antioxidant activity of raw human milk (HM) and the impact of light by different packaging on retinol level and the antioxidant activity of pasteurized HM.

Donor milks were homogenized to form the pool of the experimental study characterized by the evaluation of the effects of time (0, 2, 4, 8 and 15 days) freezing temperatures (−3°C, −8°C and −18°C) and the interference of the type of packaging on the antioxidant activity and retinol levels of HM.

The existing studies do not reveal the real impact of HM storage conditions adopted by human milk banks (HMB) in Brazil on their compounds, mainly in relation to the effects of temperature and freezing time and the incidence of light on retinol levels and antioxidant activity. In view of the already documented importance of these compounds for the growth, development and health of children, it is extremely important to assess their stability according to the procedures adopted by the banks. It has been observed in this study that lower freezing temperatures (−18°C) further preserve the antioxidant activity. It was found that the amber and transparent vials wrapped with aluminum foil allowed for greater retinol stability of HM, with values of 2.501±0.757 µmol/L and 4.991±0.825 µmol/L, respectively. On the contrary, there was no significant influence on antioxidant activity.

It is suggested that HMB store milk at lower temperatures and use glass jars that block the passage of light.

The purpose of this paper is to evaluate the potential use of natural colorant extracted from fruit flesh and leaves of Cucumis melo L. (C. melo L.) in coating applications.

Carotenoids and chlorophylls compounds were extracted from C. melo L. fruit flesh and C. melo L. leaves with the best extraction solvents. Both compounds were tested at various pH for colour stability tests. Then, the most stable pH of both extracts was mixed with 20 per cent poly methyl methacrylate (PMMA) together with tetrahydrofuran and acrylic polyol to form a coating system on glass slides. The coated glass slides were exposed to three different temperatures. The effects of heat on the coated glass slides were evaluated using spectrophotometer at 400-700 nm wavelengths.

Results revealed that carotenoids extracted from C. melo L. were less stable to be applied in coating applications since the colour degraded in a very short time; however, the chlorophylls extracted were more stable where the colour retained for longer duration.

The method of the plant pigment production of C. melo L. with PMMA was a modified method that could give other various applications as natural product based on plant pigments.

This paper seeks to develop a theoretical explanation of conflicts and incompatible interpretations of events between agents of multinational corporations (MNCs) and actors present in certain host countries. It aims to situate the argument in comparative economic systems as a part of a broader social system. The socio‐economic system can be modeled using institutional theory, particularly using Scott's three pillars and the concept of formal and informal institutions. Within different socio‐economic systems a dominant logic is developed, and this becomes internalized among actors and agents as behavioral scripts.

The paper uses a multi‐level and multi‐disciplinary conceptual analysis, developing a model of dominant logic and behavioral scripts with MNC agents and traditional emerging economy actors.

MNC agents and traditional emerging economy actors have difficulty comprehending the logic of the other, creating a fertile context for conflict.

An ideal type template is developed that can be used for empirical investigations focusing on situations where disagreement and conflict occur when MNCs operate in traditional emerging economies.

By integrating the authors' conceptualization into training for expatriate managers, the potential for conflict can be reduced.

This multi‐level and multi‐disciplinary model allows grounded development of understanding of conflicts or potential conflicts in the MNC agent‐traditional emerging economy actor context.