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This paper provides the strategic direction and coordination mechanism selection for the intelligent transformation of manufacturing enterprises.

A theoretical framework is developed through grounded theory and case analysis.

Collaboration value is the building block of the intelligent product ecosystem. The ecosystem is upgraded via a path of product coordination, platform coordination and network coordination.

This paper provides a framework for enterprises to build an intelligent product ecosystem.

The proposed intelligent product ecosystem framework is new to the literature and lays down a fruitful avenue for future research.

This paper aims to demonstrate that, in line with the emerging trend of multifunctional yarn development, cotton yarn can effectively harness renewable solar energy to achieve photothermal conversion and thermochromism. This innovation not only maintains the comfort associated with natural fiber cotton yarn but also enhances its ultraviolet (UV) light resistance.

In this work, 4% zirconium carbide (ZrC) and thermochromic powder were adhered to cotton yarn through polyurethane (PU) by sizing coating method. After sizing, the two cotton yarns are twisted by ring spinning to obtain composite yarns with photothermal conversion and thermochromic functions.

The yarn obtained by cotton/6%PU/8% thermochromic dye single yarn and cotton/6%PU/4% ZrC single yarn composite is the best match. After 5 min of infrared light, the temperature of the composite yarn rose to the maximum, increasing by 36.1°C. The ΔE* value before and after irradiation of infrared lamp is 26.565, which proves that the thermochromic function is good. The yarn dryness unevenness was significantly reduced by 27.2%. The composite yarn has a UPF value of up to 89.22, and its performance characteristics remain stable after 100 minutes of washing.

The composite yarn’s photothermal conversion and thermochromism functions are mutually reinforcing. Using sunlight can simultaneously achieve heating and discoloration effects without consuming additional energy. The cotton yarn used in this application is versatile, and suitable for a wide range of uses including clothing, temperature visualization detection and other scenarios.

This paper aims to examine the link between audit(or) type and restatements in Egypt, a complex and multifaceted auditing market. The usual big 4 versus non-big 4 comparison is insufficient as Egypt has a unique mix of private audit firms, one governmental agency (Accountability State Authority) and mandatory/nonmandatory audit services, including single, joint and dual audits.

The study uses a sample of listed companies in Egypt and analyzes the impact of auditor type and audit type on explicit, implicit and total restatements. The study uses logistic regression model to examine the underlying relationship.

Results show no relationship between auditor type and audit quality, positive association between non-big foreign CPA firms and total/implicit restatements and mixed results for the impact of dual audits on audit quality. The study found no link between auditor type and audit quality in Egypt. Egyptian audit firms linked to non-big 4 foreign Certified Public Accounting firms were positively linked to total and implicit restatements. Joint audits did not improve audit quality and were directly related to total and explicit restatements. Dual audits showed mixed results, positively associated with implicit restatements but inversely associated with explicit restatements.

The study provides valuable insights into the complexities of the auditing market in emerging markets and offers valuable insights for stakeholders in the financial statement users, audit firms and governmental agencies.