## 4 Discussion  
Analysis of the average pressure data reveals that during computer and writing tasks, greater pressure on the buttocks at a 0\({}^{\circ}\) seat incline angle and greater pressure on the soles of the feet at a 40\({}^{\circ}\) incline angle contribute to increased local discomfort. However, at a 20\({}^{\circ}\) incline angle, the average pressure on both the buttocks and the soles of the feet is closer to the total contact area average, facilitating better balance. Regarding maximum pressure, it is noteworthy that peak pressure occurs at a 40\({}^{\circ}\) seat incline angle in all tasks, leading to the greatest localized discomfort. This situation arises because a 40\({}^{\circ}\) tilt angle causes the user's center of gravity to shift forward, reducing the contact area between the body and the seat. This posture results in insufficient support for the spine and pelvis, compressing the lower back and lumbar region, and thereby increasing pressure on the lower body, particularly the hips and thighs. However, during computer and writing tasks, a 20\({}^{\circ}\) seat incline angle offers greater comfort for the buttocks, while during ironing tasks, a 0\({}^{\circ}\) seat incline angle provides greater comfort. At a 20\({}^{\circ}\) tilt angle, the contact area between the hips and the seat increases, leading to a more even distribution of pressure across the entire hip region and reducing localized pressure points. In contrast, at a 0\({}^{\circ}\) tilt angle, the frequent movements required during ironing tasks result in more dynamic contact and pressure distribution on the hips and seat. This variability helps prevent prolonged pressure buildup, thereby enhancing comfort. \begin{table}
\begin{tabular}{c c c c c c c} \hline \hline \multirow{2}{*}{**Name of Muscle**} & \multicolumn{2}{c}{**Computer Tasks**} & \multicolumn{2}{c}{**Writing Task**} & \multicolumn{2}{c}{**Ironing Tasks**} \\ \cline{2-7}  & **IEMG** & **MPF** & **IEMG** & **MPF** & **IEMG** & **MPF** \\ \hline \hline erector spinae muscle (left) & 20\({}^{\circ}\) & 20\({}^{\circ}\) & 20\({}^{\circ}\) & 40\({}^{\circ}\) & 20\({}^{\circ}\) & 0\({}^{\circ}\) \\ erector spinae muscle (right) & 20\({}^{\circ}\) & 40\({}^{\circ}\) & 20\({}^{\circ}\) & 20\({}^{\circ}\) & 20\({}^{\circ}\) & 0\({}^{\circ}\) \\ Lateral femoral muscle (left) & 40\({}^{\circ}\) & 20\({}^{\circ}\) & 40\({}^{\circ}\) & 20\({}^{\circ}\) & 40\({}^{\circ}\) & 0\({}^{\circ}\) \\ Lateral femoral muscle (right) & 40\({}^{\circ}\) & 20/40\({}^{\circ}\) & 40\({}^{\circ}\) & 40\({}^{\circ}\) & 20\({}^{\circ}\) & 0\({}^{\circ}\) \\ Gastrocnemius muscle (left) & 20\({}^{\circ}\) & 20/40\({}^{\circ}\) & 20\({}^{\circ}\) & 20\({}^{\circ}\) & 0\({}^{\circ}\) & 0\({}^{\circ}\) \\ Gastrocnemius muscle (right) & 40\({}^{\circ}\) & 20\({}^{\circ}\) & 40\({}^{\circ}\) & 20\({}^{\circ}\) & 40\({}^{\circ}\) & 0\({}^{\circ}\) \\ \hline \hline \end{tabular}
\end{table} 
Table 3: The more advantageous angle values for each muscle in different task environments. While analyzing the results of surface electromyographic (sEMG) signal processing, 12 parameters were available for evaluating muscle comfort in each task scenario. Best seat incline angles for each muscle across different tasks were assessed. For computer tasks, both the right vastus lateralis and left gastrocnemius muscles displayed minimal discrepancies between the 20\({}^{\circ}\) and 40\({}^{\circ}\) incline angles, with values surpassing those at 0\({}^{\circ}\). Thus, both 20\({}^{\circ}\) and 40\({}^{\circ}\) incline angles were deemed advantageous, with eight parameters indicating greater comfort at 20\({}^{\circ}\) and 6 at 40\({}^{\circ}\). During writing tasks, seven parameters indicated greater comfort at a 20\({}^{\circ}\) incline angle, while five parameters suggested greater comfort at 40\({}^{\circ}\).