Search results

This study establishes the principles and process steps of a new basic trousers pattern using measurements obtained according to the rules of the anthropometric measurement system. The newly developed pattern-making system in this study will be called the “Anthropometric Measurements Based Pattern Making System” (AnMePa). It is aimed at producing trousers that are more fitting to the body, thanks to this pattern-making system.

In this research, four pattern-making systems used in many parts of the world were compared with the “Anthropometric Measurements Based Pattern Making System” (AnMePa) with regard to the overall appearance and body fit of trousers prepared according to these systems. 10 virtual mannequins (VM) with different adult female body measurements were created, and trousers patterns were prepared for these mannequins. The trousers’ patterns were made and dressed on the mannequins in a 3D virtual dressing system. The body fit of the virtual garments was evaluated by five experts. The scores given by the experts were evaluated using the fuzzy logic method.

According to the results, it is seen that the new basic trousers pattern developed by utilizing the anthropometric measurement system, AnMePa, provides the best body fit among the basic trousers patterns created according to the other examined pattern-making systems. The combination of 3D virtual dressing and fuzzy logic in the evaluation of garment body fit is considered an innovative method for the future of fashion design and production.

In the developed AnMePa, unlike the existing pattern-making systems, values that can be associated with the body measurements of individuals in a way that could be suitable for each community were used instead of constant values in the pattern-making process. Furthermore, the integration of 3D virtual fitting and fuzzy logic in assessing garment fit is considered a pioneering approach with significant implications for the future landscape of fashion design and production.

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.

Given the relevance of entrepreneurship in nation-building, studies geared towards the promotion of new businesses are crucial. This study aims to contribute to the finance and entrepreneurship literature by providing empirical evidence on the role ease of doing business plays in promoting new business establishments amidst financial stability.

The study used the fixed and random effect estimation techniques as well as the impulse response function to analyse annual panel data covering 53 African countries.

The results indicate that regulatory quality and access to electricity promote new business establishments. Also, to experience the direct effect of financial stability on new business establishments or entrepreneurship in Africa, the role of the ease of doing business cannot be isolated. The policy implication is that the creation of an enabling business environment is crucial for new business establishments.

The sample only includes countries in Africa. Future or further studies may want to expand the sample size and also consider a comparative analysis where this analysis will be done plus another region so that the differences in findings can be known.

To the best of the authors’ knowledge, this is the first study to investigate the role of ease of doing business on new business establishments in the presence of financial stability in Africa.

An increasing aging population and an increasing number of people suffering from musculoskeletal disorders have increased the demand for wearable robots. Comfortable, wearable robots that can be worn like clothing are currently being investigated. However, the embedded components may be displaced owing to the flexibility of the fabrics, which can lower the sensing accuracy and limit natural body movements. This study aims to develop clothing-type wearable platforms to minimize the displacement of embedded components such as sensors and actuators while maintaining comfort.

Four designs were developed using materials with different seam lines, that can serve as anchoring details, and flatlock stitches considering body movements and musculoskeletal structures. The wear evaluation experiment was filmed using a speed camera and analyzed using the TimeViewer software and SPSS 26.0. Based on these results, four clothing-type wearable platform designs were developed.

The variation in the location of a point in the armhole among the designs was marginal. Participants were satisfied with the functionality, practicality, wearability, efficiency and ease of use of the developed designs. A final clothing-type wearable platform was developed by applying a design with the least change in location, a suitable design for each area and wear comfort.

The results of this study contribute to the development of wearable robots by establishing clothing design data to minimize changes in sensor and actuator movements.

This paper aims to explore the quantile-specific short- and long-term effects of economic policy uncertainty (EPU) on the efficiency of the green bond market.

This study examines the long-term cointegration relationship and the short-term fluctuation relationship of EPU, WTI crude oil price (WTI) and European Union Allowances price (EUA) with the green bond market efficiency (GBE) using the quantile autoregressive distributed lag method. Additionally, the authors analyze the differences before and after the Covid-19 pandemic.

EPU has a significant positive impact on the GBE before the outbreak. However, during the crisis period, the impact of EPU and WTI was greatly weakened, whereas the impact of EUA was strengthened.

This paper demonstrates the dynamics of GBE and its influencing factors under different periods. The findings provide insights for market participants and policymakers to gain a clearer understanding of the green bond market.

This paper extends the study of green bonds by quantifying the GBE and elucidating the nonlinear relationship between efficiency and independent variables at different quantiles over different periods.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

The purpose of this article is to examine the impact of digital technology (specifically mobile applications) use on employees' perceptions of motivation at work (MW) and job performance (JP).

Survey data were collected from 4,089 employees working in small and medium-sized enterprises (SMEs) registered to Small and Medium Enterprises Development Organization (SMEDO) in Turkey. The relationships were assessed through structural equation modeling with bootstrap estimation.

The results support the proposed framework illustrating the positive effect of perceived usefulness (PU) and perceived ease of use (PEOU) of mobile applications on employees' perceived JP. Findings indicate that MW has exhibited a mediating effect between both PU and JP and PEOU and JP.

This article discusses the accelerating role of coronavirus disease 2019 (COVID-19) pandemic on SMEs' technology acceptance and the acceptance's positive impact on employees' motivation and performance. This article adds to the literature on SMEs by enabling researchers and practitioners to understand the issues in digital technologies acceptance by SME employees and contributes towards enriching the knowledge on technology acceptance perceptions' role in SMEs coping strategies during the COVID-19.

This paper aims to analyse how the law on income taxation of small businesses in Uganda has evolved from the pre-colonial to the present day.

The study used doctrinal legal research based on existing documentation on empirical research from Ugandan laws, institutional writings, books and journal articles.

The study established that there has been various promulgations and amendment of the law on income taxation of small businesses geared at simplifying the law, expanding the tax base and improving the tax yield from this sector. However, the law still bears limitations, some of which have existed from way back before the current legal regime on presumptive tax. Thus, the income tax yield from small businesses continues to be low over the years. It posits that it is not clear whether small business owners understand the legislations on presumptive income tax to enable us to determine with certainty that further amendments have the potential of enhancing an increased tax yield, which has not been attained over the years.

Limited work has been undertaken on the historical development of the income taxation of small businesses in a developing country like Uganda. This study provides an initial synthesis of the literature on the evolution of income tax laws for small businesses in an economy that had been earlier neglected by scholars.