The ratio  is called:

1. Intrinsic ratio.

2. Loss tangent.

3. Conduction ratio.

4, Dissipation factor.

Which of the above statements is/are correct?

Loss tangent also known as the dissipation ratio is given by:

Where ω is the frequency is rad/sec

Loss tangents represent the dissipation of electromagnetic energy of dielectric material.

Derivation:

According to Maxwell's Equation:

In phasor form, this can be written as:

With J̅ = σ E̅ and D̅ = ϵ E̅:

The total current is the sum of a real-valued conduction current and an imaginary-valued displacement current. This is drawn as:

The angle δ satisfies:

This quantity is defined as the loss tangent. 

We observe that the loss tangent is zero for a lossless material, and increases with increasing loss. ∴ The loss tangent provides an alternative way to quantify the effect of loss on the electromagnetic field within a material.