• 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 Korean Society of Food Culture
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• v.25 no.3
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• pp.312-323
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• 2010

The objective of this study was to examine the effects of relationships between food service companies and their client companies by surveying employees working at cafeterias among a food service companies' client companies. For this purpose, previous research was reviewed, and confirmatory research was conducted using a questionnaire. In the questionnaire survey, the subjects were sampled through convenience sampling from the client companies of A Food Service Company, and 182 valid questionnaires were used in the analysis. The results of this study are summarized as follows. First, the characteristics of the relationship between the food service company and its client companies, which were reputation, communication, operation skill, and contact-point employees' service quality, had a significant effect on trust, and the effect was high in the order of contact-point employees' service quality, communication, operation skill, and reputation. Satisfaction was significantly affected by reputation, operation skill, and contact-point employee' service quality, but not by communication. The effect was high in the order of contact-point employees' service quality, reputation, and operation skill. In addition, reputation, communication, operation skill, and contact-point employees' service quality had a significant effect on long-term orientation, and the effects were high in the order of reputation, contact-point employees' service quality, communication, and operation skill. Second, with regard to the quality of relationships between a food service company and its client companies, trust had a significant effect on satisfaction. Third, among the factors related to the quality of relationships between the food service company and its client companies, trust and satisfaction had a significant effect on long-term orientation, and the effect of satisfaction was higher than that of trust. This study has scientific significance as one of only a few studies on factors affecting the long-term relationship between food service companies and their client companies, along with managerial implications that contact-point employees' capabilities are most important in service businesses, and thus efforts should be made at employing and educating them properly.

• Journal of the Korean Society of Physical Medicine
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• v.14 no.2
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• pp.79-88
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• 2019

Purpose: This study was conducted to understand the client relationship experience of the physical therapists working at elderly care facilities and to lay the foundation for finding the identity of physical therapists. Methods: In-depth interviews were conducted on eight incumbent physical therapists who had experienced working in elderly care facilities for at least one year. Data collection was conducted between June and September 2017, and the interview took an hour to an hour and a half to complete. After an in-depth interview, it was arranged as a file and analyzed according to the four steps of the phenomenological research method of the Giorgi. Results: Data were collected and analyzed; 19 categories, 6 themes and 5 domains were derived. Six themes were presented according to the 5 domains; the subject of relationships included 'diversity elderly'; context of relationships included 'the world of elderly nursing homes I did not know'; influence of relationships included 'the physical therapist is heartbroken because of the tormenting elderly'; condition of relationships included 'a reality that is tied to work'; aspects of relationships included 'how to reestablishing relationships with the elderly' and 'recognized and identified as a physical therapist'. Conclusion: This study shows that physical therapists working in elderly care facilities generally tend to fulfill their responsibilities and interact with clients; we found that identity of physical therapists was primarily defined by relationship experiences with patients.

• Korean Journal of Occupational Health Nursing
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• v.17 no.2
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• pp.146-154
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• 2008

Purpose: The purpose of this study is to investigate the degree of job stress and job satisfaction and the relationship between job stress and job satisfaction of Medical Aid Client Managers. Method: Data were collected from 185 Medical Aid Client Managers in 234 areas between April 2-15, 2007. Collected data was analyzed for the frequency, t-test, ANOVA, Pearson's Correlation Coefficient etc. Results: The average score of job stress was 2.6. Job instability was highest as 2.9 and job autonomy was lowest as 2.2. in eight items. When the job stress of Medical Aid Client Managers was converted to 100 point, the average was 51.7 and ranked in upper 50% of Korean woman workers' job stress. Among the eight items, because the relationship satisfaction and the instability of duty regime ranked in upper 25% of Korean woman workers' job stress, those items were identified to have high stress. The average score of job satisfaction was 2.3 out 4.0 which could be interpreted as unsatisfactory. The correlation between the job stress and the job satisfaction demonstrated significant difference. Decrease of the job satisfaction was associated with increase of the job stress. In regard to the eight items, the inverse correlation was demonstrated to be significant in organization, inappropriate compensation, and workplace culture. Conclusion: Medical Aid Client Managers have high stress in carrying out their duties. They have experienced very severe instability in their duty regime. Also, they have felt alienated from their organization and experienced unfair rewards. They had low duty satisfaction but got a heavy workload and experienced overtime work. To relieve job overburden of Medical Aid Client Managers. it was necessary to improve business system and also was necessary to relieve a regional disparity of business charge.

• The Korean Journal of Franchise Management
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• v.11 no.2
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• pp.7-15
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• 2020

Purpose - The purpose of this study was to structurally verify how the competency of consulting company affects the business performance of consulting client firms through consulting achievement and consulting utilization. It aims to provide information for successful consulting and suggest strategic measures to improve consulting performance. Research design, data, and methodology - This study examines the structural relationship between competency of consulting company, consulting performance, and performance of consulting client firms. In this model, competency of consulting company consists of three sub-dimensions such as reputation, ability to perform business, and expertise. For these purposes, research model and hypotheses were developed. This survey was conduct ed for employees of companies that have experienced consulting in the past year. A total of 195 were used for this study. The data were analyzed using frequency analysis, confirmatory factor analysis, correlation analysis, and SEM with SPSS 18.0 and Amos 18.0 statistical program. Result - The results of this study are as follows. First, reputation, ability to perform business and expertise, which are sub-dimensions of consulting competence, was found to have positive effect on consulting achievements and also found to have a positive effect on utilization. Second, consulting performance was found to have positive effects on business performance of consulting client firms. It means that the management's willingness to utilize consulting results and the achievements of consulting performance have a positive effect on the company's management performance. Conclusions - Consulting firms need to perform customer-oriented consulting by accurately recognizing what management consulting is required by the client firms. The academic significance of this study was that the research was conducted through structural empirical analysis, not only from the relationship of competency of consulting company to consulting performance, but also to the relationship of business performance of client firms. In addition, the practical implication of this study is that clients can actively utilize the results of consulting to lead business performance.

• SUVANNABHUMI
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• v.3 no.1
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• pp.25-46
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• 2011

The state-sangha relations in the countries of Theravada Buddhism has often been described as a mutually dependent patron-client relation in which the state and the sangha support each other by performing their due roles. Yet this theory involves a normative dimension that prescribes such a relation as the ideal in the Buddhist world. The explanatory power of this theory hence is hampered in a country where the ideal is not fully realized. In the wake of tumultuous political upheaval where political rivals vie for the state the ideal as well as the theory are put into a trial. The tragic history of modern Cambodia is a history of ceaseless conflict in which multiple contenders for the state had to define their relations with the sangha. The relations defined turned out less mutual than supposed. The state-sangha relations were rather unilaterally dependent. More often than not the sangha was subject to state control with no power to confront the state or coopted only to become a tool for political propaganda and manipulation. The sangha always played the role of client, waiting for the state to define the relation and to be benevolent. Even when the monks were forced to disrobe and when the sangha itself was annihilated, all they did was to wait for another patron state that would put the sangha back in place. The state-sangha relations the Cambodian history reveals were not close to one in which the two parties benefit each other on an equal basis. It was a patron-client relationship in which the client sangha had to be heavily dependent on the patron state. Such a unilaterally dependent relationship is the one that has prevailed in Cambodia.

• Journal of Korean society of Dental Hygiene
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• v.3 no.2
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• pp.209-220
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• 2003

The purpose of this study was to examine how clients who visited dental institutions perceived client services, what sorts of client services were provided to them and to what extent they were satisfied with them. It's ultimately meant to seek ways to enhance and enlarge client services. A survey was conducted on 379 residents who used dental institutions in Seoul and Gyeonggi provinces, and the findings of this study were as follows: 1. 64.6 percent of the people investigated weren't aware of client services, and 33.0 percent viewed them as part of medical services. 77.5 percent had grievances about dental institutions they'd ever used. 2. The biggest complaint was that the dental treatments they received weren't covered by the dental insurance. As for how to solve their grievances, the largest group of them told the employees of the dental institutions about their complaints or didn't use them again. When asked whether the dental institutions took any steps to get rid of their grievances, the greatest group replied they had no idea. and the second largest group answered they took no measure. 3. By age and educational level, those who were in their 60s and up and stopped at elementary school were best cognizant of client services. Among client service variables, they were most satisfied with how the employees handled their complaints, and as to overall satisfaction, their willingness to revisit ranked highest. 4. Concerning connections among client service awareness, service variables and overall satisfaction level, their awareness of client services had a positive correlational relationship with every service variable and satisfaction level. Among the service variables, prompt client services and employee attitude were positively correlated to overall satisfaction level, but service procedure, facilities and information services exercised little impact on that. 5. As for what factors affected their content with client services, their client service awareness was identified as one of the important factors to influence their use of dental institutions, the outcome of their visit and their willingness to revisit. The above-mentioned findings suggested that dental institutions should strengthen publicity activities to inform people of client services, and encourage them to express their grievances. In addition, they should take an immediate action to remove their complaints, and try to get a successful feedback to offer higher-quality medical services and customer-oriented services.

• Korean Journal of Social Welfare
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• v.67 no.1
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• pp.109-142
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• 2015

The purpose of this study is to understand the relationship experience of social welfare dedicated public officials with clients. To achieve this purpose, we collected data through in-depth interviews with social welfare dedicated public officials, and analysed the data using by phenomenological approach. The results of study are as follows; the clients relationship experiences of social welfare dedicated public officials are figured in the five categories, seven themes and 28 sub-themes. The categories are 'the context of the relationship', 'the subjects of the relationship', 'the impact of the relationship', 'the conditions of the relationship', 'the aspects of the relationship'. Based on these results, we suggested some policies and practice guidelines to consider in order to support the improvement of the relationship between social welfare dedicated public officials.

• Journal of Music and Human Behavior
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• v.3 no.2
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• pp.29-44
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• 2006

Trust and understanding relationship promoted between a therapist and a client is the basic building block to successful recovery. Its importance is not only pertaining to the music therapy but also to counseling and psychological therapy. Because of its gnificance, broad spectrum of research has been conducted for quite a long time. Historically, researches have been focused on therapists or client's chological variables rather than emotional effects on each other that occur during the therapy session. Recently researchers turned their attention to emotional relationship between a therapist and a client. With recent advances in the field of music and psychological therapy, subsequent study has been conducted to investigate the role that music plays in the therapeutic relationship. For this research, eleven music therapy sessions were conducted for the adult females who are alcoholics. The first three sessions were of group therapy. Fourth to eleventh therapy session was done individually. Throughout the research case-by-case study has been conducted on the basis of the analysis of video and audio taped materials. Analysis depends heavily on its reference from the Amir's music research of 1990, which used Ferrara's seven phases of phenomenological study. Especially, verbal and nonverbal communications were closely analyzed in musical perspective. Research revealed that music and musical instruments act as a mediator between a therapist and a client. By doing so, it protects a therapist from unnecessary negative emotional displacements of a client and creates mutual reliability between a therapist and a client. Here, research suggests that music and musical instrument play a central role in building relationship between a therapist and a client, and it indicates that it has positive effect on treatment.

• Asia pacific journal of information systems
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• v.17 no.2
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• pp.49-81
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• 2007

Research in the IS (Information Systems) outsourcing has focused on the importance of legal contracts and partnerships between vendors and clients. Without detailed legal contracts, there is no guarantee that an outsourcing vendor would not indulge in self-serving behavior. In addition, partnerships can supplement legal contracts in managing the relationship between clients and vendors legal contracts by itself cannot deal with all the complexity and ambiguity involved with IS outsourcing relationships. In this paper, we introduce a psychological contract (between client and vendor) as an important variable for IS outsourcing success. A psychological contract refers to individual's mental beliefs about his or her mutual obligations in a contractual relationship (Rousseau, 1995). A psychological contract emerges when one party believes that a promise of future returns has been made, a contribution has been given, and thus, an obligation has been created to provide future benefits (Rousseau, 1989). An employmentpsychological contract, which is a widespread concept in psychology, refers to employer and employee expectations of the employment relationship, i.e. mutual obligations, values, expectations and aspirations that operate over and above the formal contract of employment (Smithson and Lewis, 2003). Similar to the psychological contract between an employer and employee, IS outsourcing involves a contract and a set of mutual obligations between client and vendor (Ho et al., 2003). Given the lack of prior research on psychological contracts in the IS outsourcing context, we extend such studies and give insights through investigating the role of psychological contracts between client and vendor. Psychological contract theory offers highly relevant and sound theoretical lens for studying IS outsourcing management because of its six distinctive principles: (1) it focuses on mutual (rather than one-sided) obligations between contractual parties, (2) it's more comprehensive than the concept of legal contract, (3) it's an individual-level construct, (4) it changes over time, (5) it affects organizational behaviors, and (6) it's susceptible to organizational factors (Koh et al., 2004; Rousseau, 1996; Coyle-Shapiro, 2000). The aim of this paper is to put the concept, psychological contract commitment (PCC), under the spotlight, by finding out its mediating effects between legal contracts/partnerships and IS outsourcing success. Our interest is in the psychological contract commitment (PCC) or commitment to psychological contracts, which is the extent to which a partner consistently and deeply concerns with what the counter-party believes as obligations during the IS project. The basic premise for the hypothesized relationship between PCC and success is that for outsourcing success, client and vendor should continually commit to mutual obligations in which both parties believe, rather than to only explicit obligations. The psychological contract commitment playsa pivotal role in evaluating a counter-party because it reflects what one party really expects from the other. If one party consistently shows high commitment to psychological contracts, the other party would evaluate it positively. This will increase positive reciprocation efforts of the other party, thus leading to successful outsourcing outcomes (McNeeley and Meglino, 1994). We have used matched sample data for this research. We have collected three responses from each set of a client and a vendor firm: a project manager of the client firm, a project member from the vendor firm with whom the project manager cooperated, and an end-user of the client company who actually used the outsourced information systems. Special caution was given to the data collection process to avoid any bias in responses. We first sent three types of questionnaires (A, Band C) to each project manager of the client firm, asking him/her to answer the first type of questionnaires (A).