• 제목/요약/키워드: CIT Model

검색결과 18건 처리시간 0.019초

공공서비스 중간고객의 품질, 만족, 신뢰의 인과모형 분석 (Analyzing the Causal Relationship between Qualities, Satisfaction, and Trust in Public Services: an Intermediary Customer Perspective)

  • 라준영
    • 품질경영학회지
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    • 제38권3호
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    • pp.378-390
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    • 2010
  • From the perspective of employees working for public service agencies, we analyzed the causal relationship between service quality, relationship quality, design quality, customer satisfaction, and trust in public services. We conduct statistical analyses on the quality attributes we derived from a critical incident technique(CIT) analysis and build a measurement model, which has a second-order hierarchical structure. Survey data was collected from social work, childcare, and healthcare services. Using a structural equation modeling method, we identify a causal model and simultaneously estimate factor loadings and path coefficients. We find that all the quality dimensions are antecedents to satisfaction and then satisfaction precedes trust. The results show that service quality and design quality mediate in parallel the effect of relationship quality on satisfaction and both relationship and design qualities have stronger effects on satisfaction rather than service quality.

The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam

  • NGUYEN, Loan Thi;NGUYEN, Anh Hong Viet;LE, Hac Dinh;LE, Anh Hoang;TRUONG, Tu Tuan Vu
    • The Journal of Asian Finance, Economics and Business
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    • 제7권8호
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    • pp.103-115
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    • 2020
  • In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

Photochemical Modeling of July 1994 High-Ozone Episode in the Greater Seoul Area

  • Kim, Jin-Young;Ghim, Young-Sung;Kim, Yong-Pyo
    • Journal of Korean Society for Atmospheric Environment
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    • 제15권E호
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    • pp.55-64
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    • 1999
  • The CIT(California Institute of Technology) three-dimensional Eulerian photochemical model was applied to the Greater Seoul Area, Korea for July 24, 1994, a day of the 9-day ozone episode to understand the characteristics of photochemical air pollution problems in the area. The modeling domain was 60km$\times$60km with the girl size of 2km$\times$2km. As the base case emissions, air pollutant emission data of the National Institute of Environmental Research, Korea for the year of 1991 were used with modifications based on EKMA(Empirical Kinetic Modeling Approach) resutls. Comparisons between predicted and observed concentrations showed that the model predicted the peak concentration over the domain reasonably. It was found that the location of the peak ozone concentration was mainly decided by metorological conditions. But the model could not resolve the spatial variations of concentration station by station, which was mainly caused by localized variations in emission and meteorology.

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판매접점에서 서비스품질의 욕구위계모델에 관한 연구 (Service Quality at Sales Encounter: Need Hierarchy Model)

  • 전인수;김은화
    • Asia Marketing Journal
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    • 제6권1호
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    • pp.1-16
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    • 2004
  • 서비스품질의 차원과 위계에 대한 논의가 최근 들어 늘어나고 있다. 그 이유는 서비스품질, 고객만족, 고객의 긍정적 행동의향, 수익성 간의 선순환 때문이다. 차원모델은 SERVQUAL과 SERVPERF 모델이 있고 위계모델은 Grönroos(1984)모델과 미국학자들이 개발한 모델이 대표적이다. 최근들어 이들을 결합한 하이브리드모델이 제안되고 있다. 하지만 기존의 하이브리드모델은 차원과 위계를 결합하여 일반성은 높지만 위계를 정하는 이론적 근거가 분명하지 않다. 본 연구는 욕구위계이론 중 Herzberg(1968)의 두 요인이론에 근거하여 서비스품질의 위계모델을 제시하려 한다. 이를 위해 CIT로 판매접점에서 고객이 느끼는 결정적 사건(critical incidents)을 조사하였다. 먼저 중복요인과 단독요인으로 나누고 각각을 다시 불만족중심과 만족중심으로 나눌 때 이들 결정적 사건이 잘 분류되었다. 분류결과 신뢰성은 불만족중심 중복요인, 응답성은 만족중심 중복요인, 공감성은 단독만족요인으로 나타났다. 본 연구에서 제시하는 서비스품질의 욕구위계모델에 따르면 신뢰성, 응답성, 공감성의 순으로 서비스품질이 중요하다. 확신성과 유형성은 따로 분류되는 결정적 사건이 없어 만족, 불만족 요인을 도와주는 조절요인으로 볼 수 있다.

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안전한 항공기 운항을 위한 현업 전지구예보모델 기반 깊은 대류 예측 지수: Part 2. 계절별 최적화 및 사례 분석 (Aviation Convective Index for Deep Convective Area using the Global Unified Model of the Korean Meteorological Administration, Korea: Part 2. Seasonal Optimization and Case Studies)

  • 박이준;김정훈
    • 대기
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    • 제33권5호
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    • pp.531-548
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    • 2023
  • We developed the Aviation Convective Index (ACI) for predicting deep convective area using the operational global Numerical Weather Prediction model of the Korea Meteorological Administration. Seasonally optimized ACI (ACISnOpt) was developed to consider seasonal variabilities on deep convections in Korea. Yearly optimized ACI (ACIYrOpt) in Part 1 showed that seasonally averaged values of Area Under the ROC Curve (AUC) and True Skill Statistics (TSS) were decreased by 0.420% and 5.797%, respectively, due to the significant degradation in winter season. In Part 2, we developed new membership function (MF) and weight combination of input variables in the ACI algorithm, which were optimized in each season. Finally, the seasonally optimized ACI (ACISnOpt) showed better performance skills with the significant improvements in AUC and TSS by 0.983% and 25.641% respectively, compared with those from the ACIYrOpt. To confirm the improvements in new algorithm, we also conducted two case studies in winter and spring with observed Convectively-Induced Turbulence (CIT) events from the aircraft data. In these cases, the ACISnOpt predicted a better spatial distribution and intensity of deep convection. Enhancements in the forecast fields from the ACIYrOpt to ACISnOpt in the selected cases explained well the changes in overall performance skills of the probability of detection for both "yes" and "no" occurrences of deep convection during 1-yr period of the data. These results imply that the ACI forecast should be optimized seasonally to take into account the variabilities in the background conditions for deep convections in Korea.

천리안 위성 자료를 이용한 대류권계면 접힘 난류 탐지 가능성 연구 (Feasibility Study for Detecting the Tropopause Folding Turbulence Using COMS Geostationary Satellite)

  • 김미정;김재환
    • 대기
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    • 제27권2호
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    • pp.119-131
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    • 2017
  • We present and discuss the Tropopause Folding Turbulence Detection (TFTD) algorithm for the Korean Communication, Ocean, Meteorological Satellite (COMS) which is originally developed for the Tropopause Folding Turbulence Product (TFTP) from the Geostationary Operational Environmental Satellite (GOES)-R. The TFTD algorithm assumes that the tropopause folding is linked to the Clear Air Turbulence (CAT), and thereby the tropopause folding areas are detected from the rapid spatial gradients of the upper tropospheric specific humidity. The Layer Averaged Specific Humidity (LASH) is used to represent the upper tropospheric specific humidity calculated using COMS $6.7{\mu}m$ water vapor channel and ERA-interim reanalysis temperature at 300, 400, and 500 hPa. The comparison of LASH with the numerical model specific humidity shows a strong negative correlation of 80% or more. We apply the single threshold, which is determined from sensitivity analysis, for cloud-clearing to overcome strong gradient of LASH at the edge of clouds. The tropopause break lines are detected from the location of strong LASH-gradient using the Canny edge detection based on the image processing technique. The tropopause folding area is defined by expanding the break lines by 2-degree positive gradient direction. The validations of COMS TFTD is performed with Pilot Reports (PIREPs) filtered out Convective Induced Turbulence (CIT) from Dec 2013 to Nov 2014 over the South Korea. The score test shows 0.49 PODy (Probability of Detection 'Yes') and 0.64 PODn (Probability of Detection 'No'). Low POD results from various kinds of CAT reported from PIREPs and the characteristics of high sensitivity in edge detection algorithm.

서비스 속성과 고객만족과의 비대칭적, 비선형적 관계에 근거한 서비스 속성 분류와 전략적 고객서비스 경영 (Classification of Service Attributes and Strategic Customer Service Management based on the Asymmetric and Non-linear Relationship between Service Attributes and Customer Satisfaction)

  • 박정영;이계희
    • 한국식생활문화학회지
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    • 제23권5호
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    • pp.605-615
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    • 2008
  • The principal objective of this study was to categorize service attributes on the basis of the asymmetric and non-linear relationship existing between service attributes and customer satisfaction. Researchers generally assume that service attribute performances and customer satisfaction are both symmetrical and linear. That is to say, improvements in attribute performance will inevitably result in increased customer satisfaction. However, this is not always the case. Certain attributes have been shown not to create satisfaction even when improved, and others do not create dissatisfaction even when their performance ratings become negative. Understanding this relationship is crucial not only to researchers, but also to service managers. Service managers can arrange their priorities with regard to which attributes must be improved or promoted first, in an environment of limited technical, financial, and human resources. Many studies into this asymmetric and non-linear relationship have recently been conducted, beginning with Herzberg's motivation-hygiene theory (1976) and the disconfirmation theory, which was eventually developed into Kano's model (1984). This study attempted to determine the impact level of service attributes on incidents of satisfaction or dissatisfaction. It used 30 service attributes generated by Park (2008) in the CIT research into family restaurants. The data were collected from 600 participants, 300 incidences of satisfaction and 300 incidents of dissatisfaction, via an online survey. The t-test was used to confirm the difference between the satisfaction group's and dissatisfaction group's attributes. 11 attributes were found to be significant at a level of p>0.05. This indicates that the 11 attributes exerted different impacts on satisfaction and dissatisfaction, which confirmed the asymmetric and non-linear relationship. 14 attributes were categorized into the core service, 1 attribute into the quality service, 7 attributes into the basic service, and 8 attributes into the neutral service. Strategic customer service management was recommended for the 'A' family restaurant as an example, on the basis of the asymmetric and non-linear relationship and the characteristics of the four service factors.

N-13 암모니아와 양전자방출단층촬영 동적영상을 이용하여 심근혈류량을 정량화하는 새로운 방법 개발에 관한 연구 (A Refined Method for Quantification of Myocardial Blood Flow using N-13 Ammonia and Dynamic PET)

  • 김준영;이경한;김상은;최연성;주희경;김영진;김병태;최용
    • 대한핵의학회지
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    • 제31권1호
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    • pp.73-82
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    • 1997
  • N-13 암모니아 PET 동적영상을 이용하여 심근혈류량을 측정할 때, 부분용적효과와 스필오버현상을 보정하는 새로운 방법을 고안하고, 이 방법을 이용하여 측정한 심근혈류량을 2구획모델만을 이용한 종래의 방법과 비교, 분석하여 새로운 방법에 대한 효율성과 정확성을 고찰한다. 9명의 관상동맥 환자에서 20mCi의 N-13 암모니아를 안정상태와 부하상태에서 주사한 후, PET 동적영상을 얻어 심근의 3부분(중격, 전면벽, 측면벽)과 좌심실방에 관심영역을 그려 시간-방사능곡선을 얻었다. 심근의 3부분에 대한 심근혈류량과 스필오버분획을 기하학적 관심영역 모델 개념을 2구획모델에 포함시킨 새로운 방법과 종래의 2구획모델 방법으로 각각 구하였다. 이때 관심영역의 위치에 따른 심근혈류량을 알아보기 위해서 심근 밖에서 좌심실 중심쪽으로 20개의 관심영역을 그리고, 위의 두 방법을 이용하여 심근혈류량을 구하였다. 종래의 N-13 암모니아 2구획모델과 기하학적 모델 개념을 2구획모델에 포함시킨 새로운 방법으로 모델 합치 곡선을 구하였다. 관심영역 위치 변화에 대한 심근혈류량의 값을 종래의 방법과 새로운 방법으로 구하고, 부분용적효과를 정확하게 보정하기 위하여 관심영역을 심내막쪽에 설정하였다. 총 108개의 심근관심영역에서 두 가지 방법을 이용하여 구한 심근혈류량 사이의 회귀곡선 기울기는 1.57, 상관계수는 0.88이었다. 그리고 같은 방법으로 얻어진 스필오버분획들도 선형적 상관관계(r=1.00, 기울기=0.98)가 있었다. 결론적으로 N-13 암모니아 PET 동적영상과 기하학적 모델 개념을 2구획모델에 포함시킨 새로운 방법을 이용하여 구한 심근혈류량은 종래의 방법보다 더 효율적이며 정확하게 정량화되어짐을 알 수 있었으며, 앞으로 임상환경에서 심근혈류량 정량분석연구에 유용할 것이라고 생각한다. 환자 군에 비해 유의하게 낮았다(p<0.01). 결론적으로, 흉통을 호소한 환자에서 심근관류 신티그라피상 정상인 경우에는 심장사건의 발생율이 낮음을 알 수 있었고, 특히 관동맥조영술에 관동맥병변이있는 환자와 없는 환자간에 1차 심장사건의 발생율에 유의한 차이가 없는 것을 고려하면, 심근관류 신티그라피가 정상소견을 보이는 흉통환자는 정상 관동맥조영술 소견을 보이는 환자에 준하여 치료하여도 좋을 것으로 사료되었다.리고 0.19, 0.40, 0.53, 0.61이었다. 실제 속도상수의 비 $k_3/k_4$에 대한 (BG-OCC)/OCC와 $R_A,\;R_v$간의 상관계수는 각각 0.983, 0.984, 0.999이었으며 그때의 기울기는 각각 1.76, 0.47, 1.25이었다. 결 론 : IPT 약역학은 시간이 흐름에 따라 혈류량의 변동에 비해 도파민 운반체량의 변동에 더욱 민감한 경향을 보였으며 $k_3/k_4$에 대한 (BG-OCC)/OCC, $R_A,\;R_v$의 결과간에 좋은 상관관계를 가졌다. 따라서 이러한 약역학 컴퓨터시뮬레이션이 SPECT 영상을 이용한 도파민 운반체 또는 수용체 정량분석을 최적화하는데 매우 유용할 것으로 생각된다.TEX>-CIT SPECT는 파킨슨병의 조기진단 및 진행 추적에 임상적으로 유용할 것으로 판단된다., SCC 4예, AC 1예)였으며, 11예 중 9예(81.8%)에서 방사선학적 검사결과와 Tc-99m MIBI섭취율의 변화가 일치하였다. 결론적으로, Tc-99m MIBI SPECT는 폐암병소의 국소화 및 방사선치료 효과의 판정에 어느정도 유용하리라 사료되었다.냈고 4명에서는 low CBD obstruction을 나타내었으며 후에 CBD stone, CBD carcinoma,

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