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[pt] A comercialização de roupas on-line impõe alguns desafios para quem as compra e para quem as vende, pois tratam-se de produtos com os quais as pessoas ainda sentem a necessidade de ter um contato físico. Alguns de seus atributos são dificilmente comunicados digitalmente como a textura e o caimento do tecido. Soma-se a isto a falta de padronização de tamanhos praticada pela indústria de vestuário e o resultado é um cenário que sucita diversas dúvidas no consumidor/usuário. Objetivou-se com esta dissertação elaborar diretrizes que possam contribuir com o design de sítios de comércio eletrônico de vestuário feminino mais eficientes, eficazes e satisfatórios, proporcionando uma experiência do usuário (user experience em inglês, originando a sigla UX) positiva. Alguns métodos e técnicas foram usados em duas fases: a pesquisa exploratória e a descritiva. A fase da pesquisa exploratória foi constituida por uma entrevista exploratória, um questionário on-line e uma entrevista com especialistas de moda. Foi possível constatar que o maior problema enfrentado pelos consumidores/usuários ao comprar peças de roupas on-line está relacionado às medidas e à vestibilidade das peças. Além de ser um problema de usabilidade, por induzir os usuários ao erro, verificou-se que seu impacto maior era sobre a experiência do usuário uma vez que pode criar uma expectativa negativa em relação a interação com o sistema. Na fase da pesquisa descritiva os usuários foram divididos em dois grupos e solicitados a realizar um teste de usabilidade em um sítio de comércio eletrônico selecionado para avaliar sua interação ao comprar peças de roupas. Um grupo utilizou um desktop/laptop e o outro um smartphone. Ao finalizar as tarefas os usuários eram solicitados a responder a um debriefing e ao questionário AttrakDiff2. Por fim os dados obtidos foram analisados e os resultados dos testes realizados nos dois dispositivos (desktop/laptop e o outro um smartphone) comparados a fim de avaliar se houve diferenças na UX. Observouse que existe uma falta de conhecimento técnico por parte de usuário em relação aos atributos das peças de roupas, eles não sabem identificar os tipos de tecido e sentem-se extremamente inseguros quanto às informações de medidas fornecidas pelas empresas. Existe uma falha na comunicação destes atributos na medida que não são apresentadas de uma forma que facilite o seu entendimento pelos usuários seguindo os seus modelos mentais. Não confirmou-se uma diferença significativa na UX ao comparar a interação com os dois tipos de dispositivos. Ao final desta dissertação, são listadas diretrizes para aprimorar a UX ao interagir com sítios eletrônicos que comercializam peças de vestuário. / [en] Selling clothes online poses some challenges for those who buy them and for those who sell them, they are products with which people still feel the need to have a physical contact. Some of its attributes are not easily communicated digitally as the fit and the feel of a fabric. Besides, the lack of standardization of sizes practiced by the clothing industry results in a scenario that raises several doubts to the consumer/user. The objective of this dissertation is to elaborate guidelines that may contribute to the design of more efficient, effective and satisfactory female e-commerce websites, thus providing a positive user experience (UX). Some methods and techniques were used and sorted into two stages: an exploratory and a descriptive research approach. The exploratory research consisted of an exploratory interview, an online questionnaire and an interview with fashion specialists. It was possible to verify that the biggest problem faced by the consumers/users when buying clothes online is related to sizing and the wearability of the pieces. In addition to being a usability problem, by inducing users to errors, it was noted that its greatest impact was on the user experience as it can creat a negative expectation regarding the interaction with the system. To carry out the descriptive research, the users were divided into two groups and asked to do a usability test on a selected e-commerce website in order to evaluate their interaction when buying clothes. One group used a desktop/laptop and the other a smartphone. At the end of the test, the users were asked to respond to a debriefing and the AttrakDiff2 questionnaire. Finally, the data was analyzed and the tasks carried out on the two devices (desktop / laptop and the other a smartphone) were compared in order to evaluate if there were differences in the UX. It has been found that there is a lack of technical knowledge on the part of the user regarding the attributes of clothing, the users do not know how to identify fabric types and they feel extremely insecure about the size information provided by the retail companies. The website fails to communicate these attributes in a way that facilitates the understanding by users and that follows their mental models. There was no significant difference in UX when comparing the interaction on the two types of devices. At the end of this dissertation, there is a list of guidelines elaborated with the objective to improve the UX on female fashion websites.

[pt] Esta pesquisa trata das questões ergonômicas da relação da idosa com o vestuário do dia-a-dia. Com o envelhecimento da população mundial, os avanços da medicina, das novas tecnologias e a expressiva diminuição da taxa de natalidade em todo o mundo, torna-se necessário um estudo da relação dessa nova idosa com o vestuário, uma vez que sua vida profissional e social permanece por mais tempo. A visão que se tem hoje dos idosos é bem diferente da anterior, inclusive a percepção deles próprios, principalmente em relação ao comportamento. Entretanto, acredita-se que o vestuário pronto para vestir existente no mercado não contempla as transformações do corpo da mulher idosa. Com as transformações decorrentes da idade, essas mulheres acabam apresentando um corpo diferenciado dos padrões de vestuário existentes no mercado. Além disso, as idosas da faixa de 60 a 75 anos ainda participam de uma vida social ativa, o que requer roupas adequadas para elas se sentirem bem. Contudo, por essa demanda, ainda não se conhece, de fato, as necessidades reais do vestuário para tais consumidoras. O objetivo desta pesquisa é definir recomendações de design para a criação e confecção de vestuário para a nova idosa. Para isso, foram utilizadas técnicas como a de grupos de foco com as novas idosas, e a de entrevistas semiestruturadas com estilistas, cujas marcas foram citadas por essas mulheres. Constatou-se que realmente os vestuários disponíveis no mercado nem sempre atendem a elas, principalmente no que se refere aos modelos oferecidos, que não favorecem o novo corpo, e à modelagem, que não é desenvolvida para as mulheres dessa faixa etária. / [en] This research deals with the ergonomic issues of elderly woman regarding the daily clothes. With the aging of the world population, combined with medical advances, new technologies and significant decrease in the birth rate in the world, a study about the relationship of the new elderly woman with her clothes becomes necessary, since their professional and social lives remain longer. The way elderly people are seen today is quite different from before, including their own perception of themselves, particularly when it comes to behavior issues. However, it is believed that the ready-to-wear clothing on the market does not consider the body transformations of the elderly woman. With the changes due to age, these women end up presenting a differentiated body of existing clothing standards in the market. In addition, the elderly woman of 60 to 75 years old still participate in an active social life that requires appropriate clothing for them feel well. However, this demand and the real needs of clothing for these consumers are not yet known. The objective of this research is to define design recommendations for designing and making clothing for the new elderly. For this, techniques such as focus groups, with the new elderly, and semi-structured interviews with designers, whose brands were cited from these women, were conducted. It was noted that the clothing available on the market do not always satisfy them, especially with regard to the models offered that do not favor the new body changes and the modeling pattern that is not developed for a women of this age group.

I klädindustrin är materialval och beslut om produkter en viktig del av produktutvecklingsprocessen som påverkar design, kostnad, känsla samt estetik i en produkt. Materialvalsprocessen har blivit mer komplex och utseende samt kvalitet konkurrerar nu också med hållbarhet. Många aspekter är därför viktiga att balansera vid beslutsfattande. Det finns metoder, men om och hur de används av svenska klädföretag är relativt outforskat. Artificiella intelligenta-system som kan användas i beslutsfattandet finns tillgängliga idag och används redan i olika områden inom klädindustrin. Det finns också AI-system för materialval, men ännu inte i klädindustrin. Syftet med denna studie är att studera beslutsfattande inom svenska klädföretag avseende hållbara produkt- och materialval samt om AI skulle kunna stödja processen. Semistrukturerade intervjuer genomförda med två svenska klädföretag användes i denna studie för att besvara två forskningsfrågor kopplade till syftet tillsammans med en iterativ litteraturstudie. Studien visar att svenska klädföretag inte använder några speciella verktyg eller kända metoder vid beslutstagande gällande material och produkter för att uppnå deras hållbarhetsmål. Ofta är det intuition och erfarenhet som ligger bakom beslut och val men det finns även kravspecifikationer för varje produkt med krav som måste vara uppfyllda för att beslutet om materialval ska tas. I dag använder företagen inga AI-system men enligt teorin finns det några AI-metoder som skulle kunna implementeras inom material- och produktbeslut där det gäller kvantitativa aspekter, exempelvis vattentäthet. Dock kan inte något AI-system i dag ersätta människans förmåga att ta beslut vad gäller mer kvalitativa egenskaper, såsom känslan av ett material. / In the apparel industry, material choice and decisions regarding products are an important part of the product development process, influencing design, cost, feeling and aesthetic of a product. The material choice process is becoming more complex and look along with quality now also competes with sustainability. Many aspects are therefore important to balance when making decisions. There are methods, but it is unclear if and how they are used by Swedish apparel companies. Artificial Intelligence systems that can be used in decision making are available today, and already in use in different areas within the apparel industry. There are also AI-systems for material choice, but not yet in the apparel industry. The purpose of this study is to study decision making within Swedish clothing companies regarding sustainable product and material choices and whether AI could support the process. Semi structured interviews conducted with two Swedish apparel companies were used to answer two research questions, together with an iterative literature study. The study shows that Swedish apparel companies do not use any special tools or known methods while making decisions regarding material and products in order to achieve their sustainability goals. Often intuition and experience is behind making a decision or choice, but also specifications regarding each product with requirements that have to be fulfilled. Today the asked companies do not use AI-systems for making decisions regarding materials or products, but according to literature, there are some methods that possibly could be implemented regarding quantitative aspects such as water permeability. However, there does not seem to be any AI-systems today that can replace human’s ability to make decisions concerning the qualitative aspects such as the feeling of a material.

Le présent mémoire aborde les problématiques morales de la scission corps-esprit chez les soldats de la guerre du Việt Nam telles que représentées à travers certains films traitant de cette guerre. Notre démarche sera centrée sur le travail individuel que propose le film Apocalypse Now, plutôt que sur la representation de la guerre. Nous postulons que ce film met les individus devant les contradictions inhérentes d'une société qui prétend justement pacifier le monde en faisant la guerre, et qui plus est, comme ce fut le cas au Việt Nam, au moyen d’un déchainement de violence qui dépasse l'entendement (torture, massacre de masses, napalm et Agent Orange). Notre hypothèse est que le film, à travers son personnage central, nous propose une « voie » qui n’empêche pas la guerre, certes, mais permet du moins d'entreprendre une demarche de distanciation et de redefinition morale individuelle permettant de survivre au(x) temps de guerre(s). Cette mutation morale, chez le personnage principal, s'acquiert au bout d'un voyage réflexif à tout point de vue « au coeur des ténèbres » – de la jungle, tout autant que de son être. / This master’s thesis addresses some moral issues of the body/spirit dichotomy, induced in the military training, in the Vietnam War vets as portrayed in several films on that war. Our work will be centered on the work of the individual as suggested in Apocalypse Now, rather than on the depiction of the war. We contend that this film puts the individuals in front of the contradictions of a society that pretends to pacify the world using war, and inasmuch, as was the case in Vietnam, using a conspicuous outburst of violence (torture, mass murder, napalm, Agent Orange). We hypothesize that the film, through its main character, propose a “way” which doesn’t eradicate war, but suggest that we can take a step to redefine our moral standpoint in front of ourselves to heal the wounds caused by Wars. This individual moral mutation, in the main character, is the result of a reflexive process, on all accords at the “heart of darkness”, of the jungle as much as of his soul.

Syftet med denna studie är att bidra med kunskap om hur människor bortförklarar, bortprioriterar och förskjuter ansvar för hållbar konsumtion. Vi använde oss av en kvalitativansats där vi utförde semi-strukturerade intervjuer med totalt 7 respondenter. Datamaterialet analyserades med hjälp av en tematisk analys där vi fann teman som hjälper oss förklara hur konsumenter resonerar kring sin klädkonsumtion. Den teoretiska utgångspunkten för denna studie grundar sig i självuppfattning för att se hur kläder används och hur hållbarhet förhåller sig. Vi kom fram till att vid klädkonsumtion så förskjuts ansvaret för en hållbar konsumtion och istället är det viktigare att konsumtionen är kongruerande med individens självuppfattning och sociala kontext. / This study aims to contribute with knowledge on how people rationalize, de-prioritize andproject responsibility within sustainable consumption. This was achieved through semistructuredinterviews with a total of 7 respondents. The collected material was later analysedusing thematic analysis which helped us explain how consumers reason about their ownapparel consumption. Our theoretical approach bounds in self-concept to see how consumersspeak about their apparel consumption and how sustainability is reflected through it. Weconclude in this paper that consumers project responsibility for sustainable consumption andit is more essential to consume congruently to the individuals self-concept and accordinglywith the social context that people finds themselves in. This paper is written in Swedish.

Made available in DSpace on 2016-04-25T18:39:53Z (GMT). No. of bitstreams: 1 Luciano Evangelista Pereira.pdf: 1884847 bytes, checksum: a38f92522c5c2d9c323d24808e4147c4 (MD5) Previous issue date: 2013-01-21 / The constitution of the Accounting Pronouncements Committee (CPC) followed by Laws 11.638/2007 and 11.941/2009 resulted in a very important moment in Brazilian accounting. The approval of these laws, especially the Law 11.638/07 represented a landmark in the convergence process of Brazilian Accounting Standards (BRGAAP) to International Financial Reporting Standards (IFRS) of the International Accounting Standard Board (IASB), the European entity responsible for issuing International Financial Reporting Standards (IFRS) that have been adopted in more than 100 countries worldwide. All these efforts together with the internationalization of capital markets and economic growth an accelerated made Brazil a target for potential foreign investors and market analysts who use accounting information for investment analysis. The IFRS adoption in Brazil caused significant impacts on the financial statements of Brazilian companies, upon of adoption by pronouncement CPC 37 equivalent as IFRS 1 of IASB. The present study aims to investigate the overall impacts of the adoption of International Financial Reporting Standards (IFRS) in the Income Statement of seven companies that comprise the retail segment of textiles, apparel and footwear, as specific objectives to ascertain the impact of the adoption of IFRS on financial statements of the research object, based on your notes and present effects the Income Statement, through a comparison of the main rules that affected the first adoption, as well to answer the central question: What the impacts the process of the IFRS adoption on the Income Statement of companies that comprise the retail segment of textiles, apparel and footwear with shares on the BM&F-BOVESPA?. The research result shows that the process of adoption of International Financial Reporting Standards (IFRS) generated impacts primarily by reclassifying income for the year 2009 for the comparative basis of the first IFRS financial statements published by the companies under study / A constituição do Comitê de Pronunciamentos Contábeis (CPC), seguida pelas Leis 11.638/2007 e 11.941/2009 resultaram em importante momento na contabilidade brasileira. A aprovação das referidas leis, em especial a Lei 11.638/07 representou o marco inicial do processo de convergência das normas brasileiras de contabilidade (BRGAAP) para as normas internacionais de contabilidade (IFRS) do International Accounting Standard Board (IASB), entidade europeia responsável pela emissão das International Financial Reporting Standards (IFRS) que já foram adotadas em mais de 100 países em todo o mundo. Todos esses esforços, em conjunto com a internacionalização dos mercados de capitais e o crescimento da economia de forma acelerada, fizeram do Brasil um país alvo de potenciais investidores estrangeiros e analistas de mercado que utilizam as informações contábeis para análise de investimentos. A adoção das IFRS como padrão de contabilidade no Brasil causou impactos significativos nas demonstrações contábeis das empresas brasileiras, quando de sua adoção pelo Pronunciamento CPC 37 equivalente a IFRS 1 do IASB. O presente estudo tem por objetivo geral apurar os impactos da adoção das Normas Internacionais de Contabilidade (IFRS) no Resultado do Exercício das sete empresas que compõem o segmento varejista de tecidos, vestuário e calçados e, como objetivos específicos averiguar os impactos da adoção das IFRS nas demonstrações financeiras das empresas objeto da pesquisa, com base nas suas notas explicativas e apresentar os efeitos nos resultados, por meio de um comparativo das principais normas que afetaram a primeira adoção, bem como responder à seguinte questão problema: Quais os impactos causados pelo processo de adoção das IFRS no resultado das empresas do segmento varejista de tecidos, vestuário e calçados com ações na BM&F-BOVESPA? O resultado da pesquisa mostrou que o processo de adoção das Normas Internacionais de Contabilidade (IFRS) gerou impactos principalmente pela reclassificação do Resultado do Exercício de 2009 para a base comparativa das primeiras demonstrações financeiras em IFRS, publicadas pelas empresas objeto de estudo

本文以企業策略家Micnael Porter 1990年著作國家競爭優勢中的國家競 爭力之鑽石四條件互動為基礎，探討我國成品布產業現階段的作業品質及 下一階段之競爭策略。其中並以Werner International之分析方式，將全 球成品布業者分為四群，就鑽石四條件間互動方式的差異，確認我國與貼 身對手國的位階及與先進國的差異。本文實地訪談的地理範圍包括日本、 香港、大陸深圳、馬來西亞，實際訪談的國內外企業組織包括德國、日本 、香港、台灣約共60家，業務範圍包括化纖業、紡紗織布業、染整業、成 衣業、進口布料業、成品布外銷業者及協力廠商，希望能以「全球產業」 、「國際分工」的理性宏觀觀點來觀察。研究發現，我國化纖類成品布因 人纖技術的突破而具優勢，此優勢形成原因在於1960年代具競爭力的生產 要素中的高等因子；1990年代以後我國成品布業者，若仍繼續著非相關事 業多角化，在人材培育上無具體有力與全面的投資，我國的成品布將無法 在研發團隊的建立、織物設計能力與網路形成之三大工作上突破。本研究 中亦發現，我國成品布全體工作者的觀念與技術能力均有待全面的提升， 除非與先進國家各相應的組織進行密切的策略聯盟，僅靠自身的努力將不 足以提高四條件本身與互動的品質，亦即將無法超越國際分工的命定角色 ，而我國成品布業將只能成為香港與東南亞成衣業之供應源而已。自民 國78年迄今，我國成品布業者，尚只有零星而局部的在公司策略與組織的 調整上努力；至於人材培育與相關產業方面，看不出來有進步的趨向，就 短期而言，我國仍只能在生產基地移轉、彈性生產及短交期、短碼數接單 上獲利，至於新市場(通路)開拓與新產品開發(布料設計與行銷資訊之結 合)方面，仍有待我方長期的努力。

Background and Problem: CSI is a topic with a limited amount of research despite it being a very relevant issue and that its counter pole CSR is one of today’s most popular subjects to study. In both areas there is a gap in the literature regarding the apparel industry where there CSI can be evident in many different aspects, especially in the production process. In the FMCG market, the demand for apparel that has been produced ethically has increased over the years. Still, the importance that the consumers place on ethical attributes in their purchase decisions is rather unknown. Purpose: The study's purpose is to investigate the young consumers’ emotions towards FMCG apparel corporations in order to see if CSI actions give them a negative attitude. It will further be explored to see if the attitude towards the corporations reflects in their intentional purchase behavior and their actual behavior. This will provide insight to the young consumers’ knowledge and interest for CSI, aiding corporations in their quest for excellence when it comes to consumer relationships. Method: This research is done through a deductive, qualitative research. A literature review is done to create a great understanding to the concepts of CSI, consumer attitudes and planned behavior. Four focus groups are conducted as a base for the empirical findings. Further, these two chapters are compared in an analysis to get an understanding about the young consumers’ attitudes towards corporations acting unethically and the affects it may have on their planned behavior. Conclusion: Based on the analysis, the study found clear evidence that the participants have a negative attitude towards corporations’ CSI activities. However, these attitudes did not, as theory suggests, have any effect on the participants’ intended and actual purchasing behavior. Instead it is shown that young consumers base their decisions on contextual factors, where the most significant one is price.

Substantial research on the functionality of athletic apparel has been conducted; however little consideration has been given to the plus size figure. Societal messages suggest that overweight women are lazy and therefore would not be interested in athletic apparel. The purpose of this study was to determine overweight adult women's experience with athletic clothing. The sample consisted of 14 women, ages 30 to 65 who wore size 1X to 3X. They were each supplied with a Nike brand athletic outfit and participated in two in depth interviews. Data collection methods included qualitative interviews, quantitative surveys and guided journaling. The major findings suggest that overweight women have difficulty shopping for clothing. Difficulty and frustration was experienced on a number of levels including; limited stores, limited selection and styles, fitting issues, over-priced items and less color options compared to smaller sizes. The findings suggest overweight women experience emotional anxiety when trying on clothing for the first time. Dissatisfaction with clothing fit was attributed to the belief their body is unsuitable and needs to change. Satisfaction with clothing fit was attributed to the ability of the apparel designer. Many negative experiences have left this sample feeling disappointed and marginalized. Some participant's experienced increased desire to participate in physical activity while others felt exercise was a necessity regardless of the clothing available. By trying on the Nike brand clothing, it gave the women in this study an alternative way of dressing themselves which has enabled several women to feel differently about their size and their body in athletic clothing. The current sample showed behaviors of internalization by using dehumanizing terms to describe body parts. The sample felt discriminated against in the media and wanted to see larger women modeling clothing. Apparel companies should include a wider variety of sizes in their brick and mortar stores as to not alienate a population. Apparel companies should incorporate diverse models into advertisement to include the plus-size population. Proving high quality athletic apparel to plus size women provided an opportunity for them to experience their bodies in a new perspective. Future studies should develop new pattern making, grading and sizing techniques in order to provide better fitting athletic apparel for large size bodies. Studies expanding on fit and comfort of athletic apparel for large bodies should be explored. This paper provides an initial indication of how plus size women experience athletic apparel. Further understanding of clothing, fit and exercise behavior are needed. / Graduation date: 2013 / Access restricted to the OSU Community at author's request from July 18, 2012 - January 18, 2013