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The objective of this work is to study the fatty acid profile of coconut oil in the kernel in relation to maturity of the nut and season of fertilization in five selected varieties of coconut.

The coconut oil from the popular cultivars/hybrids were studied in post‐monsoon, pre‐monsoon and monsoon seasons at 7, 8, 10 and 12 months after fertilization.

Nuts that fertilized in the post monsoon season were found to have higher oil contents. Of the five varieties, COD×WCT had lesser amounts of caprylic, capric and lauric acids and greater amounts of the long chain fatty acids. Though significant differences were observed in fatty acid concentrations in nuts differing in their variety and season of tagging, the trend remained the same.

The study helps to ensure the safety of the usage of coconut oil as dietary oil, from the nature of fatty acids present.

The early timing of the 1985 event, the 27th Salon International des Composants Electroniques, may have left those avid to sample the year's Beaujolais Nouveau a little disappointed, but the ‘long weekend’ (commemorating All Saints) that preceded the exhibition culminated in a sunny, clear‐skied Sunday before the considerably more changeable, murky and damp conditions that prevailed during the Salon week. Among the many seasonal delights to be enjoyed on the Sunday was the simple pleasure of a stroll along the ‘quais de la Seine’ with autumn leaves adding a lively blend of colour, and the enticing smell of roasting chestnuts lingering in the crisp air.

There is a puzzle at the heart of the history of the English criminal trial. Defendants accused of serious crimes were denied counsel, but not defendants accused of minor crimes. Why? Sir William Blackstone could find no explanation and denounced the rule as contrary to the “face of reason.” This article proffers an answer. The rule is traced to the thirteenth century and a strong view of the royal prerogative. Royal interests were at stake, and counsel would not be permitted against the king acting ex officio. The rule seems to have been distinctly English; it does not appear to have been transplanted from the Roman-canon law. The rule continued in England, bolstered by new justifications, long after its original rationale had been forgotten.

The purpose of this paper is to explore the development of the practice and understanding of audit assurance.

A broad approach is taken, embracing the audit of financial statements, internal auditing and other forms of assurance. The paper endeavours to place this subject within the context of the philosophy of auditing. The paper addresses, and seeks to explain, the need for assurance in contemporary society, how assurance is achieved and the forms in which assurance is given. Finally, the future and the central, even enhanced, role that assurance is likely to play going forward are looked at.

The paper suggests several drivers behind the need for assurance in contemporary society, including systems complexity, ethical laxity, enhanced risks and the accountability obligation. The indicators are that the imperative for assurance will grow rather than diminish into the future, and that “fuzzy auditing” will assume a larger role.

Being conceptual rather than empirical, this paper makes observations and assertions, the latter in particular being amenable to further research, especially of an empirical nature.

There are many practical implications arising from this study. Amongst these are the form “the assurance profession” is likely to take in the future, the need to redefine approaches to assurance engagement and audit standards, the need for greater flexibility in defining what is capable of being audited, and the future form of assurance reports.

This paper is of value in that it explores and discusses developments and challenges in the provision of assurance services, in the context of both internal and external auditing.

Ci‐après, nous publions — le programme du 21e Congrès de l'AIEST — Association internationale d'experts scientifiques du tourisme,

The volume and range of food law enforcement in the field of purity and quality control has grown dramatically in recent times. Only those able to recall the subject from upwards of half a century ago can really appreciate the changes. Compositional control now appears as more of a closely knit field of its own, keeping pace with the advances of food processing, new methods and raw materials. It has its problems but enforcement agencies appear well able to cope with them, e.g. the restructuring of meat, excess water content, fat content, the application of compositional standards to new products, especially meat products, but the most difficult of all areas is that of securing and maintaining acceptable standards of food hygiene. This is one of the most important duties of environmental health officers, with a considerable impact on health and public concern; and one of the most intractible problems, comparable in its results with the insidious onslaught of the ever‐growing problem of noise, another area dependent on the reactions of people; to use an oft repeated cliche — “the human element”.

The decision of the Council of the Library Association not to hold a Conference this year will surprise only those who are not satisfied with the present progress of the library movement in this country. If we ventured to judge by the absence of complaints at this decision our conclusion would necessarily be that by far the greater number of librarians are thus satisfied. It is only when a comprehensive glance at the whole movement is taken that doubts arise in our mind that we should like to see resolved. We are to rest in acquiescent contentment with the present silence and apparent inactivity. Other bodies, probably possessed of less wisdom—professional associations, trades unions, and similar organizations—are meeting with a certain eagerness and enthusiasm which, in the circumstances, must be rather bewildering to our placid Council.

Officially, of course, the world is now post-imperial. The Q’ing and Ottoman empires fell on the eve of World War I, and the last Leviathans of Europe's imperial past, the Austro-Hungarian and Tsarist empires, lumbered into the grave soon after. Tocsins of liberation were sounded on all sides, in the name of democracy (Wilson) and socialism (Lenin). Later attempts to remake and proclaim empires – above all, Hitler's annunciation of a “Third Reich” – now seem surreal, aberrant, and dystopian. The Soviet Union, the heir to the Tsarist empire, found it prudent to call itself a “federation of socialist republics.” Mao's China followed suit. Now, only a truly perverse, contrarian regime would fail to deploy the rhetoric of democracy.

This paper aims to analyze the extent to which the influence of external knowledge search activities on firms’ incremental innovation capability, and the moderating roles of the relatedness between the partners’ technological bases and a firm’s network embeddedness in the innovation network.

In this empirical research, the authors collected a sample of patents in the UAV industry over the period of 2004–2018. Then the authors examined the direct role of external knowledge search on firms’ incremental innovation capability and the joint moderating effects of technological proximity and network embeddedness.

We found that external knowledge search in innovation networks positively affects firms’ incremental innovation capability. Moreover, we discovered that high technological proximity to other peers positively strengthens the impact of firms’ external knowledge search on their incremental innovation capability. Finally, the findings suggested that the relationship between a firm’s external knowledge search activities and its incremental innovation capability is stronger for high technological proximity coupled with high network centrality or poor structural holes in innovation networks.

This study adds value to open innovation literature by pointing out a positive relationship between external knowledge search and firm incremental innovation capability. Furthermore, this study reinforces the key joint contingent roles of technological proximity and network embeddedness. This study provides a valuable theoretical framework of incremental innovation capability determinants by connecting the different perspectives.

The purpose of this paper is to analyze the inverted U-shaped relationship between external search in the collaboration network and firm innovation outcomes. It also seeks to explore whether these curvilinear relationships are moderated by the network centrality and structural holes in the knowledge network.

In this empirical research, the authors collected a sample of patents in the smartphone industry over the period of 2000-2017. Then the authors examined the direct roles of external search breadth and depth in the collaboration network and the moderating role of network embeddedness in the knowledge network by using negative binomial regression.

Results found that external search in the collaboration network contributes more to firm innovation outcomes when the breadth and depth of the external search are moderate rather than high or low. Furthermore, both network centrality and structural holes in the knowledge network have positive effects on the external search breadth – innovation outcomes and external search depth – innovation outcomes relationships.

The authors collected the patent data within the single industry and excluded other types of industries. This may limit the generalization of the findings.

The paper has practical implications for adopting appropriate search strategies in the collaboration network and developing a better understanding of the effect of network embeddedness in the knowledge network on firm innovation outcomes. The findings suggest future directions for technology-intensive industries to improve their innovation output.

This study adds value to open innovation literature by pointing out a curvilinear relationship (inverted U-shaped) between external search breadth/depth and innovation outcomes in collaboration networks, in contrast to studies focused on firms’ external collaboration strategies in a certain industry context. Furthermore, this study reinforces the key contingent role of embeddedness in knowledge networks. This study provides a valuable theoretical framework of innovation outcome determinants by connecting the network perspective of open innovation theory with an embeddedness view.