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Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively of their ability to represent facts. In this research, the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose.

By building on previous research on the rhetoric of visualisations, the authors illustrate how the design of accounting visualisations within integrated reports engages managers in a recursive process of knowledge construction, interrogation, reflection and speculation on what sustainable value creation means. The authors articulate the theoretical framework by developing a longitudinal field study in International Fashion Company, a medium-sized company operating in the fashion industry.

This research shows that accounting and reporting visualisations do not only contribute to creating unclear and often contradicting representations of organisations’ sustainable performance but, at the same time, “open up” and support managers’ unfolding search for “sustainable value” by reducing its unknown meaning into known and understandable categories. The inconsistencies and imperfections that accounting and reporting visualisations leave constitute the conditions of possibility for the interrogation of the unknown to happen in practice, thus augmenting managers’ questioning, reflections and speculation on what sustainable value means.

This study shows that accounting and reporting visualisations can represent good practices (the authors are not saying a “solution”) through which managers can re-appreciate the complexities of measuring and defining something that is intrinsically unknown and unknowable, especially in contexts where best practices have not yet consolidated into a norm. Topics such as climate change and sustainable development are out there and cannot be ignored, cannot be reduced through persuasive accounts and, therefore, need to be embraced.

Recently, a new formulation has been introduced for non-local mechanics in terms of fractional calculus. Fractional calculus is a branch of mathematical analysis that studies the differential operators of an arbitrary (real or complex) order and is used successfully in various fields such as mathematics, science and engineering. The purpose of this paper is to introduce a new fractional non-local theory which may be applicable in various simple or complex mechanical problems.

In this paper (by using fractional calculus), a fractional non-local theory based on the conformable fractional derivative (CFD) definition is presented, which is a generalized form of the Eringen non-local theory (ENT). The theory contains two free parameters: the fractional parameter which controls the stress gradient order in the constitutive relation and could be an integer and a non-integer and the non-local parameter to consider the small-scale effect in the micron and the sub-micron scales. The non-linear governing equation is solved by the Galerkin and the parameter expansion methods. The non-linearity of the governing equation is due to the presence of von-Kármán non-linearity and CFD definition.

The theory has been used to study linear and non-linear free vibration of the simply-supported (S-S) and the clamped-free (C-F) nano beams and then the influence of the fractional and the non-local parameters has been shown on the linear and non-linear frequency ratio.

A new parameter of the theory (the fractional parameter) makes the modeling more fixable – this model can conclude all of integer and non-integer operators and is not limited to special operators such as ENT. In other words, it allows us to use more sophisticated mathematics to model physical phenomena. On the other hand, in the comparison of classic fractional non-local theory, the theory applicable in various simple or complex mechanical problems may be used because of simpler forms of the governing equation owing to the use of CFD definition.

This paper aims at providing a new point of view in the comparison between the sectoral specialization of Italian firms and that of companies of some emerging countries, both apparently concentrating on so‐called traditional sectors. What is argued in this paper is that, even if belonging to the same product category, goods produced by Italian and emerging countries' firms differ strongly in terms of quality, and that the competitive advantage of the Italian companies is mainly based on their capacity of exporting “intangible‐intensive goods”.

The study is based on the comparison between Italian and a selected group of emerging countries' (Brazil, China, India, Malaysia, Mexico, Thailand and Vietnam) exports of fashion‐related goods to the American market by means of a new index, called the RUPD (revealed unit price differential). The index is based on the comparison between the average export prices of Italian and of the selected emerging countries' fashion goods (at a five‐digit level). The RUPD “reveals” ex post how much more a consumer has been shown to be willing to pay for a specific good in comparison to another good sold on the same market, belonging to the same category and produced in another country (or group of countries). If the RUPD is calculated using sufficiently disaggregated data (at least at the four‐ or five‐digit level) we can hypothesize that such an index can actually reflect how different consumers perceive a product in comparison with another one, implicitly considering it as non‐homogeneous and non‐substitutable.

The analysis of RUPDs between Italy and the selected emerging countries shows that most Italian fashion goods are sold on the American market at much higher prices. The relative weight of sectors with higher RUPD has been rising over the years, with a growing number of products showing an increasing unit price differential between Italian products and those from emerging countries. Furthermore, many sectors maintain a high RUPD for the whole period considered (2000‐2009). This allows the authors to argue that in these fashion sectors American consumers perceive substantial differences between Italian and emerging countries' goods that are primarily intangible.

Relevant insights can be drawn by adding to the analysis the evolution of market shares. The final part of the article presents a first exercise in this direction that seems to suggest interest for further analysis.

The analysis carried out in this article suggests that one way to face growing competition with emerging actors is not just to move towards high‐tech sectors. Even if operating in traditional sectors, Italian firms still offer excellence goods that are appreciated in international markets. For this scenario to be sustainable in the future, there are three suggested strategies: to continue to invest in R&D and innovation (also and especially in times of crisis) in order to maintain high levels of excellence; to strengthen marketing capacities (quality differentials have to be perceived and appreciated by consumers); and giving great importance to the utilization of the available intellectual property rights protection tools, since intangible‐intensive goods are particularly easy to imitate.

In the last few years, companies in highly industrialized countries have been seriously threatened by high competitive pressure coming from firms in new emerging countries. For this reason, many observers suggest that firms in advanced countries should reposition their production towards high‐tech sectors. The analysis carried out in this article suggests that a different perspective can originate different results, on the basis of which different strategies can and should be pursued in order for firms – even if operating in traditional sectors – to maintain a competitive advantage in international markets.

The study aims to focus on the preparation of a heterogeneous cation exchange membrane by a three-dimensional (3D) method – fused filament fabrication using a series of nozzles of various diameters (0.4–1.0 mm). Polypropylene random copolymer (PPR) as a polymeric binder was mixed with 50 Wt.% of the selected conventional cation exchange resin, and a filament was prepared using a single screw mini extruder. Then filament was processed by FFF into the membranes with a defined 3D structure.

Electrochemical properties, morphology, mechanical properties and water absorption properties were tested.

Dependence of the tested properties on the used nozzle diameter was found. Both areal and specific resistances increased with increasing nozzle diameter. The same trend was also found for permselectivity. The optimal membrane with permselectivity above 90%, areal resistance of 8 O.cm² and specific resistance of 124 O.cm² was created using a nozzle diameter of 0.4 mm.

Using new materials for 3D print of cation exchange membrane with production without waste. The possibility of producing 3D membranes with a precisely defined structure and using a cheap 3D printing method. New direction of membrane structure formation. 3D-printed heterogeneous cation exchange membranes were prepared, which can compete with commercial membranes produced by conventional technologies. 3D-printed heterogeneous cation exchange membranes were prepared, which can compete with commercial membranes produced by conventional technologies.