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The rapid growth of emerging market firms (EMFs) has been a topic of interest for the past two decades, especially in China. However, few studies have discussed how and why EMFs can impel the upgrading of their capabilities to quickly win competitive advantages in the global market. In this context, the purpose of this paper is to unravel the implausible upgrading phenomenon from the perspective of technological proximity.

This paper adopts a single case study, specifically that of a leading Chinese e-bike firm, with a special focus on the dynamic nature of the capability upgrading process and underlying mechanisms.

The results show that taking advantage of technological proximity is an important way for EMFs to climb the ladder of capability upgrading. The stage-based process reveals how capability upgrading is achieved through elaborate actions related to technological proximity. Furthermore, this study finds three learning mechanisms behind the technological proximity, which enable firms to successfully upgrade to higher levels of capabilities. In particular, the trigger role played by contextual conditions in guiding firms' capability upgrading is highlighted and characterized.

This study enriches traditional capability upgrading literature from a technological proximity perspective, especially the traditional static upgrading research related to EMFs. The authors also contribute to the conceptualization of technological proximity. However, the research setting is China's e-bike industry; therefore, the study's generalizability to other emerging markets and industries may be limited.

The results show that it is important to recognize the value of the transfer and sharing of technology between proximal industries for local governments. Also, appropriate policies should be developed to break down the technology barriers between these industries. Moreover, rather than catching up with the superior technologies of multinational corporations in advanced countries, focusing on products with high technological proximity in local or regional areas may be more helpful for EMFs' upgrading.

This paper investigates the capability upgrading process and mechanisms in EMFs, particularly with respect to the role played by technological proximity.

Timing constraints affect the manufacturing of traditional large-scale components through the material extrusion technique. Thus, researchers are exploring using many independent and collaborative heads that may work on the same part simultaneously while still producing an appealing final product. The purpose of this paper is to propose a simple and repeatable approach for toolpath planning for gantry-based n independent extrusion heads with effective collision avoidance management.

This research presents an original toolpath planner based on existing slicing software and the traditional structure of G-code files. While the computationally demanding component subdivision task is assigned to computer-aided design and slicing software to build a standard G-code, the proposed algorithm scans the conventional toolpath data file, quickly isolates the instructions of a single extruder and inserts brief pauses between the instructions if the non-priority extruder conflicts with the priority one.

The methodology is validated on two real-life industrial large-scale components using architectures with two and four extruders. The case studies demonstrate the method's effectiveness, reducing printing time considerably without affecting the part quality. A static priority strategy is implemented, where one extruder gets priority over the other using a cascade process. The results of this paper demonstrate that different priority strategies reflect on the printing efficiency by a factor equal to the number of extrusion heads.

To the best of the authors’ knowledge, this is the first study to produce an original methodology to efficiently plan the extrusion heads' trajectories for a collaborative material extrusion architecture.

President Trump's tenure was accompanied by a series of protectionist measures that intended to reinvigorate US-based production and make manufacturing supply chains more “local”. Amidst these increasing institutional pressures to localise, and the business uncertainty that ensued, this study investigates the extent to which manufacturers reconfigured their supply bases.

Bloomberg's Supply Chain Function (SPLC) is used to manually extract data about the direct suppliers of 30 of the largest American manufacturers in terms of market capitalisation. Overall, the raw data comprise 20,100 quantified buyer–supplier relationships that span seven years (2014–2020). The supply base dimensions of spatial complexity, spend concentration and buyer dependence are operationalised by applying appropriate aggregation functions on the raw data. The final dataset is a firm-year panel that is analysed using a random effect (RE) modelling approach and the conditional means of the three dimensions are plotted over time.

Over the studied timeframe, American manufacturers progressively reduced the spatial complexity of their supply bases and concentrated their purchase spend to fewer suppliers. Contrary to the aims of governmental policies, American manufacturers increased their dependence on foreign suppliers and reduced their dependence on local ones.

The research provides insights into the dynamics of manufacturing supply chains as they adapt to shifting institutional demands.

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.

The purpose of the study has been to fill the gap detected in the literature and to analyze whether the application of management of R&D in accordance with UNE 166002:2021 allows companies to obtain higher product innovation and better performance, specifically incremental and radical product innovations.

The population used in this study included Spanish manufacturing organizations that were active, had more than 50 employees according to the SABI. The information was collected through a structured questionnaire previously tested using a company specializing in the sector under the supervision of the authors. A total of 1,154 companies were randomly contacted in order to reach an acceptable number of 225 valid questionnaires. The data analysis has been carried out with structural equation methodology.

The results obtained with a sample of 225 companies show that the application of this standard for innovation management promotes the development of new products with incremental and radical changes, and improves business performance. It has also been found that incremental and radical product innovations mediate the relationship between this standard and performance.

Firstly, the survey is only addressed to the company's operations manager. Secondly, the sample used is cross-sectional, whereas innovation management implies a broad implementation process.

Managers must know that radical and incremental product innovation can improve the company's operational performance. And the most direct implication of this work is that, those companies that are committed to the development of innovations should seriously consider the application of the principles incorporated in Standard 166,002, as an instrument that improves the results of innovation in the organization. Since this SIMS promotes both types of innovations, it improves results directly and indirectly through these product innovations.

The existing literature indicates that no empirical study has focused on the benefits of this SIMSs for innovation and BP. This paper fills this gap detected in the literature and analyzes the results of the implementation of this standard on incremental and radical product innovations and business performance.

There is a lot of talk about the electric car today, but these vehicles are not new. Indeed, thebeginning of the 20th century saw electricity and the automobile take hold in North American society, so that by 1910, the electric car was everywhere. Until the turn of the 1920s, a new era dawned for transportation in the USA, but without the electric car. The purpose of this study is to question Why did it happen.

This paper develops such a comparison, not of the cars themselves, through a detailed engineering analysis, but rather of the marketing of electric vehicles in the USA in 1910 and 2010, as it appeared in the marketing strategies of the manufacturers.

There are many technical and economic reasons for this, but not only; there are also commercial strategy reasons. The position of manufacturers, especially through advertising and the press, can tell us about this golden age of the electric car, what precipitated its fall, and its reappearance a century later.

It is a comparison of images, of how electric vehicles had been and are proposed to the public, through the exploration of mainly promotional material and newspaper articles.

Since several high-profile companies announced that they were radically redesigning their performance management systems and processes (PMSPs), commentators and scholars argue that these changes represent a trend that many companies are following, and even more are considering pursuing. The present paper aims to provide an overview of these redesigns and their rationales from the companies' point of view and theoretically reflect on their organisational value.

The analysis is based on a review of articles from journals, professional magazines and the business press that describe how nine high-profile companies from the debate changed their PMSP design.

The PMSP redesigns are directed towards what in the literature has been referred to as people PMSPs. The authors identify five organisational challenges to which the people PMSPs are exposed and specify the design elements that the companies have changed to meet these challenges. Finally, the authors outline a set of theoretical propositions that demonstrate some of the trade-offs involved with the redesigns.

The paper contributes to researchers and practitioners by providing more insight into why and how companies have redesigned their people PMSPs. Answers to these questions are vital in understanding the trends and redesigns that practitioners are currently considering. Furthermore, since the empirical research of the effects of these redesigns is still limited, we outline a set of theory-based propositions helpful for future empirical investigations.

This paper aims to focus on the finite element method in the frequency domain (FD-FEM) for the transient electric field in the non-sinusoidal steady state under the non-sinusoidal periodic voltage excitation.

Firstly, the boundary value problem of the transient electric field in the frequency domain is described, and the finite element equation of the FD-FEM is derived by Galerkin’s method. Secondly, the constrained electric field equation on the boundary in the frequency domain (FD-CEFEB) is also derived, which can solve the electric field intensity on the boundary and the dielectric interface with high accuracy. Thirdly, the calculation procedures of the FD-FEM with FD-CEFEB are introduced in detail. Finally, a numerical example of the press-packed insulated gate bipolar transistor under the working condition of the repetitive turn-on and turn-off is given.

The FD-CEFEB improves numerical accuracy of electric field intensity on the boundary and interfacial charge density, which can be achieved by modifying the existing FD-FEMs’ code in appropriate steps. Moreover, the proposed FD-FEM and the FD-CEFEB will only increase calculation costs by a little compared with the traditional FD-FEMs.

The FD-CEFEB can directly solve the electric field intensity on the boundary and the dielectric interface with high accuracy. This paper provides a new FD-FEM for the transient electric field in the non-sinusoidal steady state with high accuracy, which is suitable for combined insulation structure with a long time constant.

The current and modern electrical distribution networks, named smart grids (SGs), use advanced technologies to accomplish all the technical and nontechnical challenges naturally demanded by energy applications. Energy metering collecting is one of these challenges ranging from the most basic (i.e., visual assessment) to the expensive advanced metering infrastructure (AMI) using intelligent meters networks. The AMIs’ data acquisition and system monitoring environment require enhancing some routine tasks. This paper aims to propose a methodology that uses a distributed and sustainable approach to manage wide-range metering networks, focused on using current public or private telecommunication infrastructure, optimizing the implementation and operation, increasing reliability and decreasing costs.

Inspired by blockchain technology, a collaborative metering system architecture is conceived, managing massive data sets collected from the grid. The use of cryptography handles data integrity and security issues.

A robust proof-of-concept simulation results are presented concerning the resilience and performance of the proposed distributed remote metering system.

The methodology proposed in this work is an innovative AMI solution related to SGs. Regardless of the implementation, operation and maintenance of AMIs, the proposed solution is unique, using legacy and new technologies together in a reliable way.