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1 – 10 of 80The purpose of this paper investigates dynamic ease distributions of clothes at bust and waist lines with different body surface angle by using a Qualisys three-dimensional motion…
Abstract
Purpose
The purpose of this paper investigates dynamic ease distributions of clothes at bust and waist lines with different body surface angle by using a Qualisys three-dimensional motion capture system (3DMCS).
Design/methodology/approach
The current method first obtain the specific markers of participants and their clothes along the bust and waist lines through 3DMCS, then using the least square method and four piecewise polynomial fitting participants and their clothes' bust and waist curves. The coordinates of the markers were tracked by the 3DMCS, while the participants under different body surface angle walked on a treadmill calculated the distances of markers coordinates to the participants' bust and waist curves. Finally, the data of samples were analyzed. It was found that the dynamic ease distributions showed different patterns at different body surface angle.
Findings
The results revealed the bust convex angle is 26.53 degrees (Specification:X3) and back slope angle is 13.96 degrees (Specification: Y1), the fluctuation of participant ease distributions on bust section was most obvious, and the maximum fluctuation value was ±20 mm and ±25 mm. The ease distributions of participant waist section fluctuated most obviously when the bust convex angle is 28.10 degrees (Specification: X5) and the back slope angle is 13.96 degrees (Specification: Y1), and the maximum fluctuation was ±30 mm and ±20 mm. The bust convex angle has the greatest influence on 1# garment, and the back slope angle has the greatest influence on 2# garment.
Originality/value
Currently, there is little information in the literature about dynamic ease distributions of garment on a different body types. This paper takes different body surface angles as the research objects to analyze the ease distributions of different clothes, the conclusion can provide reference data for 3D garment modeling and improve the authenticity of virtual garment fitting.
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Shen-cheng Wang, Kin-sun Chan and Ke-qing Han
Aiding employment is an important poverty reduction strategy in many countries’ social welfare systems, as this strategy can help empower the recipients with a better living…
Abstract
Purpose
Aiding employment is an important poverty reduction strategy in many countries’ social welfare systems, as this strategy can help empower the recipients with a better living standard, development and social inclusion. The purpose of this paper is to identify the most significant individual and systematic variables for the employment status of low-income groups in urban China.
Design/methodology/approach
The data of this study are drawn from “Social Policy Support System for Poverty-stricken Families in Urban and Rural China 2015” report. The Ministry of Civil Affairs of the People’s Republic of China appointed and funded the Institute of Social Science Survey (ISSS) at Peking University to deliver the related project and organize a research team to write the report. Multiple binary logistic regression analysis is adopted to identify both individual and systematic factors that affect the employment status among low-income groups in urban China.
Findings
According to the results of the binary logistic regression model, individual factors, including: gender; householder status; education; and self-rated health status, play a significant role in determining the employment status of low-income groups in urban China. Clearly, the impacts of individual factors are more influential to marginal families than to families entitled to receive Basic Living Allowance. In contrast, compared with marginal families, systematic factors are more influential to families entitled to receive Basic Living Allowance.
Originality/value
This study highlights the importance of precise poverty reduction strategy and the issue of “welfare dependence” among low-income groups in urban China. Policy recommendations derived from the findings are hence given, including: the promotion of family-friendly policies; the introduction of a smart healthcare system; the establishment of a Basic Living Allowance adjustment mechanism; and the provision of related social services.
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Insoo Pyo, Jacob Wood and Jungsuk Kim
This policy analysis examines the key issues involved in the Korean Trade Adjustment Assistance (TAA) program. As an important trade policy platform, this research details how the…
Abstract
This policy analysis examines the key issues involved in the Korean Trade Adjustment Assistance (TAA) program. As an important trade policy platform, this research details how the TAA provision targets impacted businesses and employees and documents the program’s eligibility criteria and its evolution over time. The US TAA and EU EGAF programs are also reviewed by detailing their respective strengths and their differences from their Korean counterpart. Finally, we document a range of areas where the Korean TAA initiative needs to be improved in order to best assist the firms and employees that have been negatively impacted by trade liberalization policy.
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Riyan Harbi Valdiansyah and Etty Murwaningsari
Discretionary accruals are earnings quality proxies that illustrate that the greater the value of discretionary accruals, the greater the practice of earnings management and vice…
Abstract
Purpose
Discretionary accruals are earnings quality proxies that illustrate that the greater the value of discretionary accruals, the greater the practice of earnings management and vice versa. High-quality financial reports (especially earnings quality) are expected to help investors and potential investors to make decisions. This study analyses the factors that affect earnings quality, such as pre-managed earnings, liquidity and efficiency. Furthermore, the authors identify the moderating effect of the governance mechanisms proxied by the proportion of independent commissioners in conventional commercial banks listed on the Indonesia Stock Exchange.
Design/methodology/approach
This study uses 226 banking data in the pre-corona crisis period 2013 until 2019. The data were analyzed using EViews 10 for hypothesis and MS Excel for a differential test.
Findings
The results show that pre-managed earnings, liquidity and efficiency affect earnings quality. The governance mechanisms can moderate liquidity and efficiency on earnings quality, while pre-managed earnings cannot be moderated. The different bank categories (BUKU) of earnings management mechanisms are shown for each BUKU (BUKU 1, 3 and 4 perform earnings management by increasing earnings, BUKU 2 lowering earnings). Another thing is information on the earnings quality between BUKU 2 with BUKU 3 and BUKU 4 because of differences in capital and bank operating coverage regulations.
Research limitations/implications
Further research expects to analyze the factors affecting banking earnings quality concerning applying IFRS 9 (PSAK 71) in Indonesia. Future researchers expect to apply mixed methods to verify the financial statement data and provide comprehensive discussion and genuine insight from their study. Future research requires more samples from companies or an international scale (cross country) to obtain maximum results and be generally accepted.
Practical implications
This study implies that managers should have more control over pre-managed earnings and bank liquidity as manager's incentive to do earnings smoothing. Managers should also pay attention to cost-efficiency and effective implementation of governance mechanisms to maximize earnings quality. This study also implies that policymakers can encourage commercial banks to apply more prudential principles in terms of a reserve for failed loans to minimize earnings management in banking.
Originality/value
The significance of this study revealed in the discussion of the difference test between bank core capital categories (BUKU) and its relation to earnings quality.
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