• Management & Information Systems Review
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• v.17
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• pp.335-358
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• 2005

The purpose of this study is in investigating the tax clients for their relationship with tax preparers and the general levels of characteristics for the taxation objects, and establishing significant relationships of the two major factors-satisfaction factors and characteristics of the clients-on the satisfaction of the clients. The results of this study will provide an important basic data required for rational management of tax clients. A total of 20 sub-hypotheses were used, which can essentially be summarized into the following three major statements. The hypotheses investigation results can be summarized as below. First, as for the characteristic factors of the preparer, the taxation knowledge factor and the client satisfaction factor were found to be in a significant median positive relationship, and the experience factor and the client satisfaction factor were found to be in a relatively less significant relationship. Second, the factor on the relationship with the preparer and the client satisfaction factor were all found to be in a highly significant positive relationship. Third, in order to measure the characteristics of the taxation objects, relationships between potential tax reductions factor, probability of taxable income adjustments factor, and the client satisfaction factor were analyzed, and they were found to have positive relationships of relatively high significance. Fourth, the average for the client satisfaction factor by industry was found to be the highest for the manufacturing industry, followed by wholesalers and retailers. Other sectors showed little deviation from the average of 4.9, but this factor was not statistically significant. Fifth, the average difference examination of the satisfaction levels for the clients with or without experience of taxable income adjustments showed that those without experience of taxable income adjustments had higher satisfaction levels. Sixth, 12 study hypotheses had been proposed in order to investigate the relationship between the client satisfaction factors and the client satisfaction levels according to the characteristics of clients. Among the 12 sub-hypotheses, except for the study hypothesis of investigating the relationship between the tax preparer's taxation knowledge and the client's satisfaction levels according to the experience of taxable income adjustments, 11 study hypotheses were all not adopted.

• Journal of the Earthquake Engineering Society of Korea
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• v.11 no.2 s.54
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• pp.11-17
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• 2007

In current seismic design practice, the response modification factor (R-factor) is used as a factor to reduce the elastic base shear demand to the design force level. As is well-known, the R-factor is a committee-consensus factor and, as such, highly qualitative and empirical. The relationship between the R-factor and the connection rotation capacity available in a particular structural system has remained a missing link. In this paper, a rational procedure to evaluate the R-factor is proposed. To this end, the relationship between the available connection rotation capacity and the R-factor is defined and quantified using nonlinear pushover analysis. An RRS steel frame designed according to IBC 2000 was used to illustrate and verify the proposed procedure. Nonlinear time history analysis results indicated that the R-factor definition proposed in this study is generally conservative from design perspective.

• Journal of Environmental Health Sciences
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• v.18 no.2
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• pp.67-74
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• 1992

The lab-scale biological A$_{2}$O system was applied from treating piggery wastewater highly polluted organic material which nitrogen and phosphorous are much contained relatively in conversion with other wastewater. The objective of this study was to investigate the effect of variance parameters on the treatability of this system according to operation conditions. An obtained experimental data were analysed by using principal component analysis (PCA) method. The results are summarized as follows: 1. From Varimax rotated factor loading in raw wastewater, variance of factor 1 was 36.8% and cumulative percentage of variance from factor 1 to factor 4 was 81.5% and of these was related to BOD, TKN and BOD loading. 2. In anaerobic process, variance of factor 1 was 33.5% and cumulative percentage of variance from factor I to factor 4 was 81.8% and of these was related to PO$_{4}$-P, BOD, DO and Temperature. 3. In anoxic process, variance of factor 1 was 30.1% and cumulative percentage of variance from factor i to factor 4 was 84.3% and of these was related to pH, DO, TKN and temperature. 4. In aerobic process, variance of factor 1 was 43.8% and cumulative percentage of variance from factor 1 to factor 4 was 81.5% and of these was highly related to DO, PO$_{4}$-P and BOD. 5. It was better to be operated below 0.30 kg/kg$\cdot$day F/M ratio to keep over 90% of BOD and SS, 80% of TKN, and 60% of PO$_{4}$-P in treatment efficiencies. 6. Treatment efficiencies was over 93% of BOD and SS, 81% of TKN and 60% of PO$_{4}$-P at over 20$^{\circ}$C, respectively.

• Wind and Structures
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• v.35 no.1
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• pp.21-34
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• 2022

Gust factor is an important parameter for the conversion between peak gust wind and mean wind speed used for the structural design and wind-related hazard mitigation. The gust factor of typhoon wind is observed to show a significant dispersion and some differences with large-scale weather systems, e.g., monsoons and extratropical cyclones. In this study, insitu measurement data captured by 13 meteorological towers during a strong typhoon Morakot are collected to investigate the statistical characteristics, height and wind speed dependency of the gust factor. Onshore off-sea and off-land winds are comparatively studied, respectively to characterize the underlying terrain effects on the gust factor. The theoretical method of peak factor based on Gaussian assumption is then introduced to compare the gust factor profiles observed in this study and given in some building codes and standards. The results show that the probability distributions of gust factor for both off-sea winds and off-land winds can be well described using the generalized extreme value (GEV) distribution model. Compared with the off-land winds, the off-sea gust factors are relatively smaller, and the probability distribution is more leptokurtic with longer tails. With the increase of height, especially for off-sea winds, the probability distributions of gust factor are more peaked and right-tailed. The scatters of gust factor decrease with the mean wind speed and height. AS/NZ's suggestions are nearly parallel with the measured gust factor profiles below 80m, while the fitting curve of off-sea data below 120m is more similar to AIJ, ASCE and EU.

• Clinical and Experimental Reproductive Medicine
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• v.28 no.3
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• pp.209-213
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• 2001

Objective : To evaluate factor XII deficiency in patients with recurrent spontaneous abortion and its relation to aPTT. Material and Method: Factor XII was analyzed by clotting method. Results: Of 70 patients with recurrent spontaneous abortion, there were 35 cases of factor XII deficiency. Among them, there were only 3 cases of prolonged aPTT. Conclusions: It is still unclear whether factor XII deficiency is related to recurrent spontaneous abortion. Molecular approaches should be used to understand further the causal relationship. But based on this result, in the workup of patients with recurrent spontaneous abortion, factor XII should be included. aPTT is not likely to represent the abnormality of factor XII.

• Asia pacific journal of information systems
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• v.15 no.1
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• pp.81-113
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• 2005

IT has affected the hospital management via information systems and multimedia systems such as hospital information systems(HIS) and Order Communication System(OCS). A large number of researches have been done on the topic of success factors of information systems implementation, but a few on the topics of hospital information systems. Thus in this study, the success factors of the military hospital information systems implementation was analysed. To this end, a number of previous researches were reviewed and about 71 items of success factors were deduced. For doing empirical analysis, a questionnaire with 71 items was prepared and sent to proper organizations. The statistical analysis such as factor analysis was applied to about 400 of them returned. The six success factors and 20 sub success factors were resulted from factor analysis. The six success factors include systems management factor, technology and organization factor, the efficiency of IT department factor, technology application factor, outsourcing factor and environment factors. This study finds the outsourcing and environment factors are very important factors as much as other success factors which previously were mentioned.

• The KSFM Journal of Fluid Machinery
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• v.16 no.6
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• pp.40-47
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• 2013

In this paper, a numerical study was performed to investigate the performance characteristics of a pre-heater. The effects of fin pitch and fin array type(in-line, staggered, leaned array) were reported in terms of Colburn j-factor and Fanning friction factor f, as a function of Re. Three-dimensional numerical simulation has been performed by using flow analysis program, FLUENT 13.0. The results show that Colburn j-factor decreases with the decrease of fin pitch attached in the annular tube. But the fin pitch has little effect on f-factor. The staggered array and leaned array show improved heat transfer performance compared with in-line array, so that Colburn j-factor was increased. It also shows that the f-factor of leaned array is the highest in the studied range of Reynolds number.

• Journal of Life Science
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• v.19 no.5
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• pp.561-565
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• 2009

Human Tissue factor is an essential enzyme activator that forms a catalytic complex with factor VII/ VIIa, and catalyzes both the extrinsic and intrinsic blood coagulation cascades. The extracellular domain of human tissue factor is responsible for association with the biological partner. The efficient procedures for preparing biologically active human tissue factor are essential for the preclinical and clinical studies with coaguligands. An expression vector in Escherichia coli has been constructed to direct the production of extracellular human tissue factor without a fusion protein or a $His_6$ at the N-terminus. The recombinant human tissue factor was expressed in large amounts as a non-native state in E. coli. The recombinant protein was simply renatured during the DEAE-sephacel chromatographic purification procedure. Our expression and purification system does not require a protease treatment or an additional chromatographic step to remove a fusion contaminant, which provides a very useful alternative to conventional expression systems for the production of human tissue factor.

• The Journal of Korean Society for School & Community Health Education
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• v.15 no.3
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• pp.67-80
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• 2014

Objectives: This study is aimed to analyze the influential factors on the fear that college students and elderly people feel during the dental treatment and provide basic data needed to develop a plan which can lead them to have a positive perspective on dentistry. Methods: A questionnaire was distributed to 241 outpatients (39 college students, 202 elderly people) visiting dental clinic of 'K' University Hospital in Seoul from January to April, 2013. It was filled in a self-administered manner and collected right away. Results: factor analysis, three factors were configured when the factors with 1.0 or higher of eigenvalue were extracted using 19 questions through which dental fear and anxiety were measured against college students and elderly people. The questionnaires were classified into three categories: Factor I (stimulus response), Factor II (avoidance of the treatment) and Factor III (physiological response which occurs when a patient feels fear). As a result, it was confirmed that the questionnaire tool is highly feasible. In college students, the responses they felt during the dental treatment in the said three factors were as follows: 52.00% in Factor II, 14.14% in Factor II and 6.99% in Factor III (73.129% in total). In elderly people, on the contrary, they were 52.41% in Factor I, 10.57% in Factor II and 7.98% in Factor III (70.958% in total), lower than the college student group. Conclusions: This study is significant in that it confirmed complex relations between dental fear and related variables against college students and elderly people.

• Transactions of the Korean Society of Mechanical Engineers A
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• v.20 no.11
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• pp.3491-3497
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• 1996

The work factor approach was applied to determine $G_ {IC}$ of fiber reinforced composites (AS4/3501) from a single unidirectional (0-deg) DCB specimen. Elastic work factors of DCB specimen for three different symmetrical staking sequences were derived from a simple bending theory and a finite element method. The results showed that elastic work factors calculated from both methods were comparable each other. In particular, the elastic work factor of DCB specimen with symmetrical stacking sequence is independent of stacking sequence. The $G_ {IC}$ determined from the work factor approach was compared with that determined by the compliance method. The results showed that the work factor approach and the compliance method produce comparable results of $G_ {IC}$. Thus, $G_ {IC}$ can be determined from a single DCB specimen using the work factor approach.