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This study aims to assess and compare the quality and safety of street-vended, ready-to-eat fried and smoked West African Ilisha fish from the major markets in Ibadan, Oyo State, Nigeria.

A total of 50 samples each were obtained from ten major markets in Ibadan, Oyo State, Nigeria. Samples were analyzed in the laboratory for proximate, rancidity indices; i.e. peroxide value (PV), thiobarbituric acid (TBA), total volatile base-nitrogen (TVB-N), trimethylamine acid (TMA) and free fatty acid (FFA), polycyclic aromatic hydrocarbon (PAH) and heavy metals.

The results showed that the mean PV (meq. peroxide/kg), TBA (mg Mol/kg), TVB-N (mgN/kg), TMA (mgN/kg) and FFA (%) contents within the fried fish samples ranged from 18.86-23.11, 2.08-2.98, 14.89-17.79, 1.98-2.89 and 2.46-5.98, respectively, while in the case of smoked fish samples, the corresponding contents were found to be 9.03-15.96, 1.03-1.59, 17.29-19.36, 2.15-2.68 and 1.13-1.62, respectively. The results also revealed the presence of PAH compounds in the fried and smoked fish samples. However, majority of the PAH compounds were above 5.0 μg/kg B(a)P maximum permissible levels set by EU Regulation 1881/2006. Concentrations of Hg, Pb, Cd and Cr in the fried and smoked fish samples showed that quantities of these trace heavy metals were below the recommended limits set by the World Health Organization and hence posed no risk to the consumers. The study concluded that consumption of fried and smoked fish may expose consumers to high-level PAH.

The fried and smoked West African Ilisha fish samples used in this study were obtained from major markets in Ibadan, Oyo State, and there were limitations in getting the same samples with the same treatments in time because of poor and non-established uniform methodology of frying and smoking.

The paper helps in measuring quality and safety standards of fried and smoked fish products to reduce the incidence of food poison and enhance the health of consumers.

This research is of value to the traditional fish processors, government agencies responsible for food quality control and assurance as well as consumers, as little work has been done on this product.

Companies vary in their attitudes toward regulatory (ethics) risk. The purpose of this study is to assess how regulatory risk‐averse, risk neutral and risk seeking companies employ distinct managerial risk and slack accumulation strategies and differ in their auditor scores and bankruptcy risk.

The authors test their hypotheses using the GAO‐assembled database of financial restatements that allows contrasting voluntary restaters (firms that restated without being prompted either by external auditors or the SEC) and forced restaters (firms requested to restate by the SEC or external auditors). The paper uses logistic regression for comparing different groups of firms to test the hypotheses.

The results of the data analysis mostly supported the hypotheses. The findings suggest that a firm's attitude towards regulatory risk is associated with organizational slack (available and potential), risk (managerial and organizational), and auditor's rating.

Some limitations of the study are: use of cross sectional data does not allow testing causal effects, relying on GAO office for categorizing firms in different regulatory category introduces the possibility of bias in analysis, and use of only North American firms in the sample limits the generalizability of the findings.

Firms' attitudes toward regulatory risk and their respective risk and slack management strategies could be used to detect fraud early on before such firms transgress from the realm of legality to borderline legality and illegality.

Some contributions of the study are: it shows that a firm's fraud tendency or regulatory risk behavior is associated with the type of slack accumulated and available in the firm, regulatory risk‐averse companies take less managerial and bankruptcy risks, and earn higher evaluations from auditors, it demonstrates that regulatory risk‐averse companies differ from regulatory risk neutral companies.

Trade and investment flows into less-advanced economies could bring about important technological spillovers that could boost firm-level productivity and bolster their long-term economic growth. However, learning by doing and various forms of innovation activities are typically underprovided in a laissez faire policy environment. This brief paper outlines some of the motivations for public sector interventions to support learning by doing and stronger technological spillovers. The paper aims to discuss these issues.

To accomplish this, the paper provides a brief discussion of three key areas for policy attention, covering: the features that make international production networks fertile platforms for these spillovers; the opportunities for technology spillovers in the services sector; and the challenges associated with policies to link SMEs into these sectors that are fertile ground for technology spillovers and innovation.

This paper concludes by presenting a few possible guidelines on innovation and technology policy based on the lessons of industrialization attempts in the last several decades. A key insight tying these strategies together is that of creating incentives to compete and innovate, and ensuring that support is outcome oriented and temporary.

This paper contributes to the literature and practitioner-oriented scholarship by providing a clear framework for thinking about how to promote technology spillovers from trade and investments, as part of new industrial policies.

32-year-old Heather Wilson was about to become a property investor. After years of painstaking savings, she had finally reached agreement to purchase her first buy-to-let property, a 1 bedroom flat in London's sought-after Kensington and Chelsea neighborhood. She looked forward to a lifetime of building wealth through property investments. Of course, some of the income the property would generate would be owed to Her Majesty's Revenue and Customs (HMRC). But such was the nature of life. Unfortunately, the tax laws had only recently become less favorable for property investors, but Wilson expected to negotiate a lower purchase price as a result and so she felt confident that her investment remained solid.