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      • KCI등재

        플러스 사이즈 여성을 위한 온라인쇼핑몰의 의류치수 사용실태 및 청바지 사이즈스펙에 대한 비교 연구

        정화연,류경옥 한국의상디자인학회 2023 한국의상디자인학회지 Vol.25 No.3

        This study collected and analyzed reference information on the size labeling method and size of clothing products in 13 online shopping malls for plus size women in their 20s and 30s, and compared the size specification information focusing on jeans. First, in the results of examining the method of clothing size designation, clothing sizes indicated by 1, 2, 3 or physique designation (M, L, XL) differed between shopping malls, and even in the same shopping mall, even if the same size notation was used. Most the clothing sizes were different depending on the type of clothing. For bottoms, it was found that one company used seven size designation methods at the same time, two shopping malls used four size designation methods, and five shopping malls used three size designation methods. In the meantime, in the results of comparing the size specifications of jeans XL (size 88, 32 inches) by product part, for waist and hip circumferences, each of the eight companies showed that the size was smaller than the body size suggested by KS adult women's wear.

      • KCI등재

        도면과 목업의 표현방식이 크기지각에 미치는 영향에 관한 연구

        권순걸 한국기초조형학회 2017 기초조형학연구 Vol.18 No.6

        In general, mock-ups are made after the designs of them are reviewed through drawings in product design process. Therefore Designers have a preconceived notion that the sizes which they perceive through drawings and mock-ups are same. This research raises a question about this preconceived notion. This study is aimed to investigate whether the size that is perceived through a three-dimensional mock-up is the same as the size that is perceived through a two-dimensional drawing that expresses that mock-up. Moreover this paper aims to look into whether subjects display a specific tendency according to the shapes of the drawings and the mock-ups. The research scope is limited to product design and visual perception. Basic research on recognizing the shape and the size of objects was carried out. In order to verify whether the size of drawings that represent three-dimensional mock-ups were recognized the same as the size of the three-dimensional mock-ups, three basic figures (cube, cylinder, sphere) were drawn in five different sizes respectively. In addition, a cube, a cylindrical, and a sphere mock-ups were built based on the drawings. The result of this experiment shows that it is very unlikely that the size of the drawings which are created based on the mock-ups would be perceived as the same as the size of the mock-ups regardless of the mock-up type. Moreover it was proved that there was not a specific trend in the size perception between a two-dimensional and a three-dimensional expression. The result of this study suggests that when the appearance of a design is reviewed with drawings in product design process, the size that is perceived by designers may be different from the mock-up size of the design. 제품디자인 개발 과정 중 디자이너는 도면을 통해 디자인을 검토하고 이를 바탕으로 목업을 제작한다. 따라서 디자이너는 도면의 크기와 형태를 기준으로 목업을 제작했을 때 도면과 목업에서 각각 인지한 크기가 동일하다는 전제를 갖는다. 본 논문은 이런 당위성에 의문을 제기하여 3차원의 목업을 1:1 스케일로 표현한 2차원의 도면을 볼 때 도면을 통해 지각한 대상의 크기가 목업과 동일한지 다른지, 만약 다르다면 크기를 다르게 지각하는 특정 경향이 있는지 실험을 통해 검증하려 한다. 연구범위는 제품디자인과 시지각(視知覺) 분야로 한정한다. 연구 방법은 인지심리학과 뇌과학 관련 선행 연구 자료를 통해 인간이 물체의 형태와 크기를 인지하는 기본 원리와 착시에 관해 기초 연구를 진행했다. 이후 도면과 목업으로 표현된 물체가 동일한 크기로 인지되는지 검증하기 위해 3가지 기초도형(정육면체, 원기둥, 구)을 서로 다른 크기의 5가지 도면과 하나의 목업으로 각각 제작하여 크기지각 실험을 실시했다. 실험에서 참가자는 기초도형 목업과 동일한 크기로 생각되는 도면을 선택하였으며 이를 통계적으로 처리하여 실험결과를 다음과 같이 도출했다. 정육면체 실험의 경우 정육면체 모델과 동일한 크기로 표현된 도면이 정육면체 모델 보다 작다고 지각될 가능성이 높았다. 이와 반대로 구 실험의 경우 구 모델과 동일한 크기로 표현된 도면이 모델 보다 크게 지각될 가능성이 높았다. 원기둥 실험의 경우 3차원의 원기둥 모델과 동일한 크기의 도면이라고 선택한 빈도가 5가지 도면 모두 큰 차이 없이 비슷했다. 또한 3가지 모델의 도면별 선택빈도를 종합적으로 비교했을 때 모델 유형과 상관없이 모델과 동일한 크기로 표현된 도면이 그 모델과 동일한 크기로 지각될 가능성은 매우 낮았다. 결론적으로 단일 디자인 안을 표현한 도면과 목업의 표현방식 차이(2차원 대 3차원)가 크기지각에 유의한 차이를 발생시키며, 특정 경향은 존재하지 않는다는 것을 추론할 수 있다. 이런 연구결과는 제품디자인 프로세스에서 도면이나 라인드로잉을 보면서 디자인을 검토할 때 디자이너가 지각한 크기가 목업이나 실제 제품과는 다를 수 있다는 사실을 알려준다.

      • KCI등재

        제품 디자인 과정에서 시각 인지적 체적 최소화를 위한 조형 기법 제안

        김용균(Ghim, Yong Gyun) 한국디자인문화학회 2017 한국디자인문화학회지 Vol.23 No.1

        타 기능 조직 간의 협업에 바탕을 둔 제품 디자인 과정에서 디자이너와 엔지니어 사이에는 내부 구조에 따른 제품의 크기 문제로 상호 간에 충돌이 빈번하게 발생한다. 상호 조율로 크기 문제가 더 이상 해결이 안될 때 디자이너는 구조 조건에 맞추어 크기를 키우면서 최대한 작아보이게 하고자 노력하지만 이와 관련된 체계적, 객관적인 디자인 가이드가 없기 때문에 디자이너의 역량과 주관적 판단에 의존하게 된다. 본 연구는 크기 문제를 해결하기 위한 하나의 방법으로서 시지각 관점에서의 체적 최소화 방안을 모색하고 그 요소들을 도출, 제품 디자인 과정에 적용할 수 있는 조형 기법을 제안하고자 하였다. 이를 위하여 시지각 이론에 바탕을 둔 입체 사물의 형태와 체적 인지 과정을 탐색해 보고 체적 인지 실험을 위한 조형 요소(곡률, 각도, 모서리 처리)를 추출하였다. 각 조형 요소별 변화에 따라 형태가 다른 10개의 모형을 무선청소기 배터리 케이스의 실제 내부 구조를 바탕으로 제작, 다섯 차례의 실험을 통하여 피실험자에게 가장 작게 느껴지는 형태를 선택하도록 하였다. 그 결과 모서리 라운드 처리와 표면 곡면 적용시에 체적이 작게 인지되고 라운드 처리가 곡면 적용 혹은 측면 각도 변화와 결합하여 인지 체적을 최소화할 수 있음을 발견하였고, 형태를 인지하는 시각 각도가 인지 체적과 상관관계가 있음을 확인하였다. 따라서 제품 디자인 시에 시각으로 인지되는 제품의 최외곽 모서리 경계선을 안쪽으로 모아주는 방법은 제품을 작아 보이게 하기 위한 조형 기법으로 사용될 수 있다. 향후 표면 특성에 의한 명암 차이가 인지 체적에 미치는 영향과 보다 복잡한 형태의 인지 체적 최소화 기법에 대한 연구를 지속하고자 한다. Throughout the course of a product design process that is based on co-work across different functions, conflicts between industrial designers and engineers occur often due to a product’s size issues coupled with engineering structure. When mutual efforts do not yield to a solution other than designers’ reluctant consent to adjust the size to meet engineering requirements, designers tend to rely on their own capabilities and subjective decision as there is no systematic guide to deal with the size issue. This research aimed to search methods for visually perceived size minimization and find relevant design elements as means of solving the size issue occurring during a product design process. First, theory on visual perception was examined to clarify perception processes of three-dimensional objects’ form and size. Second, design elements of curvature, tilt and edge treatment were extracted as a guidance for tests on the perceived size. Third, those design elements were applied to form 10 different shaped prototypes that were based on the actual inner structure of the battery case used on the cordless vacuum cleaner. Five rounds of tests were done asking participants to select the smallest looking object each time. The result showed that prototypes with rounded edge and curved surface were perceived smaller than others. Combination of rounded edge either with curved surface or tilted side surface showed minimal perceived size. The result also presented a positive relationship between the perceived size and the visual angle derived from perceived outmost contours. Bringing outmost boundaries closer to each other can be used as a design technique to make a product look smaller. Future research includes influence of surface characteristics on perceived size through the play of light and shade and methods for perceived size minimization of more complicated form.

      • KCI등재

        플러스 사이즈 여성을 위한 웨딩드레스 디자인 개발

        변미연(Mi Yeon Byun),백민숙(Min Sook Baek) 한국디자인문화학회 2014 한국디자인문화학회지 Vol.20 No.2

        본 연구는 플러스 사이즈 여성을 타겟으로 한 웨딩드레스 디자인 개발에 관한 연구로 플러스 사이즈 여성을 타겟으로 하는 국내 패션 시장 및 학계에 실증적인 디자인 관련 기초자료를 제공하고자 하였으며, 연구 내용 및 방법은 다음과 같다. 첫째, 선행 연구, 사이즈 코리아, 인터넷 자료 등을 통해 문헌 연구를 실시하여 플러스 사이즈 여성 및 웨딩드레스에 관한 이론적 고찰을 정립하였다. 둘째, 실질적으로 플러스 사이즈 여성의 웨딩드레스디자인 선호도를 파악하기 위해 연구의 범위에 속하는 20∼30대 삼각형 체형 여성 5인을 대상으로 1차 포커스 그룹 인터뷰 및 일대일 심층 면접을 실시하여 선호디자인을 도출하였다. 또한 2014 S/S 웨딩드레스 트렌드 분석을 위해 스포사 벨라 웨딩샵의 원장 및 실장과전문가 면접방식을 사용하여 본 연구에 반영하고자 하는 트렌드의 범주를 설정하였다. 이상의 내용을 바탕으로 삼각형 체형의 플러스 사이즈 여성에 적합한 두벌의 웨딩드레스 작품을 제작하였으며, 연구 결과물의 적합성을 판단하기 위해 2차 포커스 그룹 인터뷰를 실시하였다. 주요 연구결과를 요약하면 다음과 같다. 플러스 사이즈 여성들은 웨딩드레스 디자인 선호도와 관련하여 형태 라인의 실루엣 부분을 가장 중요한 요소로 생각하고 있었으며, 허리선을 덜 강조한 A라인과 X라인의 디자인을 선호하였다. 이상의 선호 요소및 트렌드를 반영하여 디자인 된 작품은 웨이스트 라인의 이동을 통해 시선을 분산시킨 X라인 실루엣과 A라인 실루엣, 소재는 광택 소재의 확장감을 가릴 수있도록 레이어드의 형태로, 컬러는 화이트 계열의 톤온톤 배색으로 제작하였다. 연구 결과물은 사후평가를 통해 20∼30대 삼각형 체형 플러스 사이즈 여성이 착장하기에 적합한 것으로 확인되었다. The study is related to the development of wedding dress design targeting the woman with plus size. The purpose of this study was to propose the basic date related to empirical design to the domestic fashion market and academy that targets the woman with plus size. The study details and methods are as follows. First, the study established the theoretical consideration on the woman with plus size and wedding dress by researching the literature such as previous study, Size Korea and internet data. Second, the study performed the first focus group interview & in-depth interview by targeting 5 women who belong to the study scope and deducted the leading design in order to grasp the design preference of the wedding design for the woman with plus size actually. In addition, the study established the category of trend by performing the interview with the specialists such director of Sposa Bella Wedding Shop in order to analyze the 2014 S/S wedding dress trend. On the basis of the above methods, the study manufactured 2 wedding dress works proper for the woman with plus size, which had the triangular body shape and performed the second focus group interview to grasp the appropriateness of study result. Main study results can be summarized as below. With regard to the design preference of the wedding dress, the women with plus size thought that the silhouette was very important. They preferred A line and X line that did not emphasize the waist line much. For the work designed by reflecting the preference and trend, the study manufactured X line and A line silhouette that distracted the attention by moving the waist line. For material, layered type material was used to hide the extension feeling of satin material and for color, the tone on tone of white series was adopted. It was found that the development result was proper for the wearing of the woman with plus size, which had triangular body shape through post-evaluation.

      • BODY SIZE MATTERS -EXPLORATORY STUDY ON BODY SIZE–BASED DISCRIMINATION IN EMPLOYMENT FOR FASHION DESIGNERS-

        MiYoung Lee,Hayoung Hwang 글로벌지식마케팅경영학회 2016 Global Marketing Conference Vol.2016 No.7

        The fashion industry is one of the most labor intensive industries, and employs over 25 million workers in over 100 countries (Reinhard, Schmidt, Rützel, & Zentgraf, 2013). There have been many concerns regarding the poor working conditions of garment workers, including their long working hours, forced overtime, and hazardous working environments, especially in developing countries. In Korea, competition has intensified within the industry with the emergence of global fashion companies, which has caused many fashion companies to move their production bases overseas in search of cheaper labor (Son, 2007). Thus, the labor problems that have arisen in the fashion industry are mostly about low wages and the poor working conditions of production workers. However, what about the labor problems of fashion industry workers other than those in production factories? Lee, Kim, Shin, Yoon, Lee, Chang, Chung, and Choi (2009) noted in their study that white-collar workers in fashion companies in Korea work longer hours, receive fewer benefits, and have a higher turnover rate than workers in other industries. In 2015, the poor working environment and low or absent wages of fashion industry interns came under public scrutiny (Kim, 2015; Kwon, 2016). In addition, there were cases in which body size was specified when hiring fashion designers, which raised the question of discrimination based on physical appearance (Kim, 2015). These employment conditions are important factors that influence fashion design majors entering the job market. Hence, regarding this and the physical body size discrimination of fashion designers in the Korean fashion industry, the aims of this paper are twofold: 1) to examine the present situation of physical discrimination by analyzing fashion companies’ job advertisements and 2) to explore fashion major undergraduates’ opinions about job criteria that indicate potential physical discrimination. Two approaches were used in this exploratory study to examine potential hiring discrimination tied to job applicants’ body size; 1) investigation of job advertisements by fashion companies and 2) focus group interviews with fashion majors seniors or graduates looking for a work as fashion designers. First, job advertisements for fashion designers placed on major fashion recruiting sites (e.g., www.saramin.co.kr, www.fashionscout.co.kr, and http://cafe.naver.com/fashionworking) in 2015 were reviewed to determine the current situation of which physical conditions or specific body measurements are set as job requirements or preferred qualifications when hiring fashion designers (n=201). Next, five focus group interviews with seven university seniors each(n=35) were conducted. No fashion companies that were looking for experienced fashion designers only (n=65) included a physical body-size requirement in the job advertisement. Thus 136 fashion designer interns or entry-level fashion designer advertisements were used in further analysis. According to the analysis of the “job requirements”, among those 136 advertisements, 51.5% required education and only 16.2% required a related major along with education, 10.3% required fitting capable size (e.g. female fitting size 55) and 13.2% even presented detailed body measurements (e.g. height 175–178 cm). Among the “preferred” qualifications mentioned in the advertisements, fitting capable size accounted for 6.6%, detailed body measurements accounted for 2%. Analysis results showed that physical conditions capable of fitting were presented more frequently than major as requirements or preferred qualifications, indicating that physical conditions capable of fitting was one of the most important factors for hiring fashion designers. Based on the five focus group interviews, participants’ opinion toward body size requirements in job advertisements were summarized into five themes: 1) Discontent over the unreasonable standard— “Why do I have to have a model figure to become a fashion designer?”; 2) Adapting to given circumstances— “I will lose weight to become a fashion designer”; 3) Frustration over reality that can’t be changed with effort— “I can lose weight, but I can’t get any taller”; and 4) Setting practical alternatives—“I can be a children’s clothing designer instead of women’s”. Most respondents shared a sense of discontent over such hiring requirements and unreasonable discrimination on the grounds of appearance, but they also showed reluctant acceptance of the unreasonable discrimination practiced by employers in the fierce job market. The physical restrictions set as requirements by fashion companies fundamentally deny opportunities to some applicants. Importantly, the outright specification of a physical condition that cannot be overcome through personal effort or improved by the cultivation of skills as a hiring requirement is an infringement upon personal rights. The fashion industry should make efforts to improve its awareness of fashion designers as specialists equipped with design competencies instead of treating them as fitting models simply to save costs.

      • KCI등재

        중장년 여성의 하반신 체형 분석 및 하의류 치수호칭 설정

        이소영 한국문화융합학회 2022 문화와 융합 Vol.44 No.2

        This study aims to develop the size designation of middle-aged women’s lower garments with an analysis of their body classification and provide it to the clothing brand for them. The 7th Size Korea data of 861 Korean women aged from 40 to 64 were used to analyze 47 items of their lower body. The items were analyzed using SPSS 25.0 statsitic program. A total of 4 factors were extracted through a factor analysis. The factors were: waist circumference, vertical lengths of lower body, horizontal circumferences of lower body, horizontal circumfernces of abdomen, and length of hip. The shapes of lower body were classified into four types as a result of cluster analysis, The types were: abdominal obesity with lower body slim type, short-leg with lower body plump type, long-leg with lower body slim type, and abdominal and lower body obesity type. The size-designation was set as a section showing a frequency distribution of 3% or more with a deviation of 5cm each in waist circumference and hip circumference. When the each body type size-designation is applied, it is possible to cover 83.9% of middle-aged women. Type 1 have 12 sizes and coverage rate is 89.7%. Type 2 have 11 sizes and coverage rate is 84.6%. Type 3 have 9 sizes and coverage rate is 82.6%. Type 4 have 10 sizes, and coverage rate is 78.6%. When the each size-designation of early middle-aged women and late middle-aged women is applied, it covers 76.2% of middle-aged women. The early middle-aged women have 11 sizes and coverage rate is 74.5%. and the late middle-aged women have 12 sizes and coverage rate is 77.8%. Even with the same size, the reference human body sizes are different, so it should be reflected in the pattern drafting and grading in consideration of each size-designation.

      • KCI등재

        연구논문 : 2,30대 저체중 여성의 상의 치수체계 제안

        임지영 ( Ji Young Lim ) 한국의류산업학회 2013 한국의류산업학회지 Vol.15 No.3

        This study helps out-size consumers purchase tops and improve the fitness of unde-weight women in their 20s-30s and by the establishment of a size system. The criteria for subjects in this study were those under 18.5(kg/m2) of the BMI; subsequently, a total of 233 females were enrolled. The results were: First, the nominal size for female adult formal dress suggested by the KS standard is suggested in 20 sections. The sections for underweight women are 7, (34 women who accounted for 14.59% out of 233 in total). The cover efficiency was 2.08% (which was very low). Second, tests showed that the average difference between the reference part body size of 7 sections for underweight women in the normal size section of bust cir.- hip cir.- height, and KS standard, waist cir. among reference sizes was rather small in the case of a nominal size for long height. Therefore, there is a significant difference with size in the KS standard and a sizing system proven improper for underweight woman. Third, the basic body sizes and reference body sizes were different due to the size system establishment according to measurements of underweight subjects. The research findings suggest that it is necessary to understand underweight types according to bust girth and hip girth sizes that represent basic sizes as well as to design patterns that consider the underweight body shape characteristics when women`s tops are designed.

      • KCI등재

        SPA 브랜드의 의류치수 사용 실태에 관한 연구

        이경화 ( Kyonghwa Yi ),조미나 ( Mina Cho ) 한국패션비즈니스학회 2015 패션 비즈니스 Vol.19 No.5

        The purpose of this study is to investigate various information relating to research on the dimensions of clothing used in the sale of products via the internet that used to target global SPA((Specialty Store Retailer of Private Label Apparel) brands sold in Korea. A total of 12 SPA brands including seven global SPA brands and five national. SPA brands were surveyed in this study. Brands were chosen net sales and consumer preferences the last three years . In all SPA brands, literal size designation such as S, M, L and numeric size designation such as 0, 2, 4 or 32, 34, 36 etc. were mixed, but in case of Jean, the size codes mark waist circumference were dominant. European size codes were more common in case of European brands while literal codes were more dominantly used for American size codes with in the US brands. By reviewing the measurement information of the body and product size, the product measurement methods of UNIQLO, FOREVER 21 and TOPTEN were much more accountable and excellent than other brands. However, most of the others didn``t offer proper information such as pictograms or figures about measurement methods relating body sizes and product sizes. In addition, most of global SPA brands offered size conversion chart which consumers could reference, however of none of the national SPA brands offered a conversion size chart on their website. Regardless of the type of clothing, the coverage of clothing size was higher than in global SPA brands such as H&M GAP compared to national SPA brands. In particular, 8seconds did not present apparel size ranges that fit consumers`` individual clothes sizes.

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        감사인 지정 및 지정감사인 규모 등의 보수주의 관련성

        이석근,양동훈,박재완 한국기업경영학회 2013 기업경영연구 Vol.20 No.4

        This study analyzed the effect of auditor designation and size of designated auditor on accounting conservatism. We analyzed the comparative strength of conservatism between the financial statements of auditor-designated firms and those of non-designated firms as well as the comparative strength of conservatism between the financial statements of designated years and those of non-designated years (just before designation) for the same firms. We also analyzed the comparative strength of conservatism between the financial statements of big auditor designated firms and those of non-big auditor designated firms. We primarily used the estimating measure of accounting conservatism developed by Khan and Watts (2009). After the comparative analysis of accounting conservatism between auditor designated years and non-designated years for the listed non-financial Korean firms from 2006 to 2010, we found that the conservatism of designated firm/years was statistically stronger than that of non-designated firm/years. When we compared the conservatism of designated year with that of non-designated year (just before designation) for the same firms, we also found that the conservatism of designated years was statistically stronger than that of non-designated years (just before designation). On the other hand, when we compared the conservatism of big auditor designated years with that of non-big auditor designated years, we found that the conservatism of non-big auditor designated firm/years was statistically stronger than that of big auditor designated firm/years. However, when we compared the conservatism of big auditor designated firms’ non-designated years (just before designation) with that of non-big auditor designated firms’ non-designated years (just before designation), we found that the conservatism of big auditor designated firms’ non-designated years was weaker than that of non-big auditor designated firms non-designated years (just before designation). This result shows the reason that the conservatism of non-big auditor designated firm/years was statistically stronger than that of big auditor designated firm/years after auditor designation. Instead, we found that the conservatism of big auditor designated firms was more strengthened than that of non-big auditor designated firms after auditor designation as we expected. This paper contributed to analyzing the effect of auditor designation in improving accounting quality in the viewpoint of accounting conservatism. We can conclude that the financial statements of the firms showed strengthened conservatism after auditor designation and the financial statements of big auditor designated firms showed more strengthened conservatism than those of non-big auditor designated firms. It means that designated auditors prefer more conservatism than non-designated auditors and big auditors prefer more conservatism than non-big auditors after designation. Thus, this study can provide for policy makers insights into more effective regulation of audit firms through auditor designation policy. The policy makers may have some useful tips in enhancing the effectiveness or the efficiency of auditor designation to improve accounting quality of the listed firms. If we can get more samples for designated firms, those samples can be grouped according to the reasons why their auditors were designated and we can do more useful analysis for each designated firm group. 본 연구는 자유수임이 아닌 외부감사인의 지정여부 및 지정된 감사인의 규모가 기업의 보수주의 회계처리 성향에 미치는 영향을 분석하기위하여 감사인이 지정된 회사의 재무제표와 감사인이 지정되지 않은 회사의 재무제표 간에 보수주의 측정치가 차이가 있는지 여부 등을 실증적으로 분석하였다. 2006년부터 2010년 까지 상장기업(금융업 제외)을 대상으로 감사인 지정 기업/연도와 비지정 기업/연도를 Khan과 Watts 모형에 의한 보수주의 측정치인 C-Score를 사용하여 비교분석한 결과, 지정기업/연도가 비지정 기업/연도에 비해 보수주의 정도가 유의하게 높은 것으로 나타났다. 또한, 감사인이 지정된 기업 중 전기에 감사인이 지정되지 않은 기업이 다음 연도에 감사인이 지정되는 경우 보수주의 정도가 증가하는지 여부를 분석한 결과, 보수주의가 증가하는 방향으로 유의한 결과가 나왔다. 한편, 감사인이 지정된 기업 중 지정된 감사인이 대형회계법인인 경우와 소형회계법인인 경우 간 차이 분석에서는 대형회계법인인 경우가 소형회계법인 경우에 비해 보수주의가 낮은 것으로 유의한 결과가 나왔으나, 추가분석결과 대형회계법인 지정 기업들의 보수주의 수준이 여타회계법인 지정 기업에 비해 감사인 지정 전에도 낮았기 때문에 지정 후 보수주의 수준이 강화되었음에도 여타회계법인 지정기업에 비해서는 여전히 낮았던 것으로 나타났으며, 보수주의 강화정도는 예상대로 대형회계법인이 소형 회계법인에 비해 다소 컸던 것으로 나타났다. 본 연구의 공헌점은 보수주의 회계측면에서 감사인 지정제도가 회계 품질을 개선하는데 효과적인지 여부를 실증한 것이다. 본 연구의 결과는 감독당국의 회계감리업무의 효율성 제고를 위한 참고자료로 활용할 수 있을 것이다.

      • KCI등재

        온라인 쇼핑 사이트의 성인 남성복 제품 사이즈 정보 실태 분석

        박재현,이아람 한국의류학회 2023 한국의류학회지 Vol.47 No.1

        This study aims to identify the current sizing communication issues of menswear on retail websites and to suggest an effective size information presentation method. Based on sales frequency and awareness in the Korean menswear market, 22 brand websites were selected, and size-related information was investigated using 7 types of representative apparel items. The current diverse types of size codes had limitations in delivering actual product size information. Many websites preferred to display garment dimensions rather than basic body measurements, which is the suggested size designation method in Korean Standard. The websites posted fit model photos and customer reviews. However, the body size specifications, which consumers can use as a useful reference, were often omitted. There was also a high uncertainty in product size selection, with only the ba- sic body measurement information listed, and there was a high deviation of garment dimensions within the same basic body measurements. The product size distribution did not match actual Korean body types. Based on the findings, we suggested improved effective sizing communication methods. These methods will contribute to a better online shopping environment for both consumers and retail sellers.

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