Search results

New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses.

This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service.

The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers.

This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.

Previous research demonstrates a consistent association between the media and body and eating related issues in children. Recent research has highlighted a role for “fat talk” to describe discourses around body size and food. One key source of media information is Disney animation films, yet to date no research study has explored the verbal content of this genre.

The present study used a content analysis to examine fat talk in Disney animation films (1937–2021; n = 53) with a focus on the frequency of fat talk, changes over time and differences between the genders and heroic statuses of the givers and receivers of fat talk. Fat talk was defined as relating to both body size and food and could be either positive or negative.

Results revealed that there was more negative than positive fat talk per film; no significant changes over time; males were the givers of significantly more positive and negative fat talk than females and were also the receivers of more negative fat talk; good characters were the givers and receivers of more positive and negative fat talk and more self-directed negative fat talk than bad characters.

The results are discussed in terms of possible legislation and parenting interventions to minimise the harm of this genre on young children.

Disney animation films may not be as benign as often thought.

When a new logo is released, it does not have an established meaning in the mind of the viewer. As logos have become more highly scrutinized by consumers and critics, it has become more important to understand viewers’ initial responses to logos. While other studies have researched the impact of aesthetic choices on viewer reaction to logos, this study aims to understand the effect of the surrounding visual identity system when a new logo is introduced.

This study combines a content analysis of 335 posts on the logo review website Brand New with the voting data from their polls to understand how visual context correlates with a viewer’s initial response.

Increased amounts of visual context correlate to an improved response from viewers. Different types of context that can be presented – from logo variations and environmental examples to videos and animation – have varied effects.

When releasing a new logo, companies and organizations may receive a better response from viewers if they provide more visual context. Animations may also provide an improved response.

This study takes a novel approach to exploring viewer responses to logos by combining content analysis with voting data. While most studies use fictitious or abstract logo designs, this study uses actual logos and context to better understand viewer responses.

The research evaluated the feasibility of 3D dynamic fit utilizing female compression tops by comparatively analyzing the virtual and actual dynamic fit.

Six female participants were 3D body-scanned and photographed in compression tops in four types of athletic movements (pull-up, kettlebell swing, circle-crunch and sit-up). Fit measurements, waist cross-sectional areas, waist width, waist depth, numerical simulation of clothing pressure (kPa) and objective pressure measurements (kPa) were collected from 3D virtual animation, 3D fit scan data and actual photos with the four types of athletic motions. The data were comparatively investigated between virtual and actual dynamic fit.

The 3D-animated body was not reflected with human body deformation because only bone structure was changed while maintaining the constant forms of muscle and body surface in athletic movements. Due to this consistency of virtual dynamic fit, there were significant differences with the actual dynamic fit at the top length, shoulder width and waist cross-sectional areas. Also, the virtual dynamic pressure indicated significantly higher levels than the objective dynamic pressure while presenting no significant correlations at the front neckline, breast, lateral waist, upper back, back armhole and back waist.

This study is the first to verify multiple aspects of virtual dynamic fit using 3D digital technology. This study provided useful information about which aspects of the current virtual animation need to be improved to apply in the dynamic fit evaluation.

This chapter explores creative drawing mediums in research practice and education, through speculative drawing methods, and the use of temporal mediums such as film, animation, and augmented reality [AR] to move outside entrenched perspectives of communicating towards more inclusive storytelling narratives. Architectural representation mediums provide means of conveying rich layers of information, having evolved through cultural influences and technologies with their origins in Western world views. However, these methods of drawing are limited in how they convey multiple and diverse views or social understandings, ultimately delivering static representations. The student and staff approaches discussed in this chapter demonstrate approaches that recalibrate from a singular, designer-led perspective to one that is multivalent, considering and engaging other stakeholders in the negotiations and conversations of the spaces in our built environments. Through making architectural communication more accessible and inclusive of diverse audiences and voices, alternative world views can be both enabled and facilitated.

Accurate and automatic clothing pattern making is very important in personalized clothing customization and virtual fitting room applications. Clothing pattern generating as well as virtual clothing simulation is an attractive research issue both in clothing industry and computer graphics.

Physics-based method is an effective way to model dynamic process and generate realistic clothing animation. Due to conceptual simplicity and computational speed, mass-spring model is frequently used to simulate deformable and soft objects follow the natural physical rules. We present a physics-based clothing pattern generating framework by using scanned human body model. After giving a scanned human body model, first, we extract feature points, planes and curves on the 3D model by geometric analysis, and then, we construct a remeshed surface which has been formatted to connected quad meshes. Second, for each clothing piece in 3D, we construct a mass-spring model with same topological structures, and conduct a typical time integration algorithm to the mass-spring model. Finally, we get the convergent clothing pieces in 2D of all clothing parts, and we reconnected parts which are adjacent on 3D model to generate the basic clothing pattern.

The results show that the presented method is a feasible way for clothing pattern generating by use of scanned human body model.

The main contribution of this work is twofold: one is the geometric algorithm to scanned human body model, which is specially conducted for clothing pattern design to extract feature points, planes and curves. This is the crucial base for suit clothing pattern generating. Another is the physics-based pattern generating algorithm which flattens the 3D shape to 2D shape of cloth pattern pieces.

Anecdotal evidence suggests that casting actors with similar facial features in a movie can pose challenges in foreign markets, hindering the audience's ability to recognize and remember characters. Extending developments in the literature on the cross-race effect, we hypothesize that facial similarity – the extent to which the actors starring in a movie share similar facial features – will reduce the country-level box-office performance of US movies in East and South-East Asia (ESEA) countries.

We assembled data from various secondary data sources on US non-animation movies (2012–2021) and their releases in ESEA countries. Combining the data resulted in a cross-section of 2,616 movie-country observations.

Actors' facial similarity in a US movie's cast reduces its box-office performance in ESEA countries. This effect is weakened as immigration in the country, internet penetration in the country and star power increase and strengthened as cast size increases.

This first study on the effects of cast's facial similarity on box-office performance represents a novel extension to the growing literature on the antecedents of movies' box-office performance by being at the intersection of the two literature streams on (1) the box-office effects of cast characteristics and (2) the antecedents, in general, of box-office performance in the ESEA region.

The ultimate objective of this study is to compare the impact of face-to-face and online flipped learning on students' academic achievements and their perspectives on learning and teaching, offering valuable insights to the field.

The study utilized a quasi-experimental research method that involves pre-test and post-test control groups.

The results indicated that face-to-face and online flipped learning positively impacted learning, with comparable contributions to academic achievement. However, we found that online flipped learning did not affect students' beliefs about learning and teaching, while face-to-face flipped learning positively influenced them.

As distance learning becomes increasingly important in our modern era, this research aims to explore the use of active learning methods, including discussion, writing, animation, drawing, association, analysis, knowledge measurement and games, in virtual learning environments, such as online flipped learning. The study seeks to enhance the existing literature on the impact of face-to-face and online flipped learning models on student success. Additionally, it aims to address a significant gap in the literature by determining the effect of these models on students' epistemological and pedagogical beliefs, which can impact their motivation, learning outcomes, academic achievements and decision-making processes.