중국의 외국인직접투자(FDI) 결정요인 : 세무요인과 비세무요인을 중심으로

무원원(Wu Yuanyuan),곽지영(Kwak Ji-young) 한국회계정보학회 2015 한국회계정보학회 학술대회발표집 Vol.2015 No.1

본 논문은 중국에 직접투자를 하고 있는 나라들을 대상으로 외국인직접투자의 결정요인을 분석하고자 하였다. 특히 중국이라는 급부상하고 있는 매력적인 시장에 투자하는 외국인직접투자의 결정요인을 세무요인(법정세율, 관세율)과 비세무요인(GDP, 임금수준, 거리, 기술차이, 문화적 차이, 연도 등)으로 구분하여 살펴보았다는 점에서 선행연구와 차별화된다. 외국인직접투자금액의 누계액에 세무요인 및 비세무요인이 미치는 영향을 분석한 결과, 세무변수 중에서는 관세율차이가 유의한 변수로 나타났고 법정세율은 유의적이지 않았다. 즉 현지국의 관세율이 본국의 관세율보다 높을수록 현지국에 대한 FDI는 감소하는 것으로 나타나 선행연구의 결과와 일치한다. 비세무변수 중에서는 투자자 본국의 GDP가 가장 중요한 변수로 나타났다. 본국의 GDP가 클수록 현지국에 대한 FDI유입이 많아지는 것을 의미한다. 본국과 현지국의 임금수준과 양국 간의 기술이이용수준의 차이도 유의한 요인으로 나타났다. 그러나 본국과 현지국의 거리가 멀수록 외국인직접투자는 감소하는 것으로 나타났다. 본국과 현지국의 문화차이 또한 유의한 요인으로 나타나지 않았다. 이는 글로벌화 되어가는 경제 환경에서는 문화적 차이의 극복이 비교적 용이하다는 해석을 가능하게 한다(전태영, 변용환 2010) This paper is a direct investment in China, foreign direct investment(FDI) in the country aimed to analyze the determinants. Especially that of China emerging as an attractive market to invest in the determinants of FDI to the tax factor (statutory tax rates, tariffs) and non-tax factors (GDP, wage levels, distance, technical differences, cultural differences, year, etc.) separated by a previous studies in that it looked at and differentiation. The cumulated amount of FDI in the various tax and non-tax factors, factor analysis of the impact, the tariff of the tax variables, variables showed significant differences in statutory tax rates did not never mind. That local country s tariff rates higher than the tariff for local country appeared to be decreasing FDI is consistent with the results of previous studies. Non-tax variables, the GDP of the home country of the investor is the most important variable, respectively. The country s GDP is larger local country which means that a lot of FDI inflows. Local country-home contry and wage levels and the use of technology between the two countries is a significant factor in the difference in levels, respectively. However, the distance is farther local country-home contry and FDI decreased. In addition, the cultural differences between home and local country did not show a significant factor. This is becoming globalized economic environment that is relatively easy to overcome cultural differences makes it possible to interpret(Jun Tae Young, Byun Young Whan. 2010).

High Temperature Oxidation Resistance of NiCoCrAl High Entropy Alloy Coating on the TiAl Alloy

Yuanyuan Sun,Qiang Miao,Wenping Liang,Kai Zang,Yuting Wu,Haiyang Yu,Mengjuan Yin,Xiguang Gao,Yindong Song 대한금속·재료학회 2024 METALS AND MATERIALS International Vol.30 No.1

The high entropy alloy coating is considered as one of the most promising methods to improve the high-temperature oxidationresistance of titanium aluminum alloys due to its fine mechanical property and thermal stability. However, the high entropyalloy coating prepared so far has poor coating quality, and low coating forming efficiency and there are certain requirementsfor the substrate alloys. To this end, a NiCoCrAl high entropy alloy coating was developed using the double glow plasmaalloying technique on the TiAl alloy. The morphology, phase structure, and high temperature oxidation resistance of thecoating were comprehensively studied. The results indicate that a uniform and dense coating with a single solid solution offace-centered cube phase formed on the alloy surface. Furthermore, isothermal oxidation test was performed, and the oxidationfailure process of the TiAl substrate and the NiCoCrAl-coated sample with different oxidation times was analyzed. It isfound that the coating efficiently prevented the TiAl alloy from degeneration for up to 100 h at 900 °C.

Corticosterone Regulates the Expression of Neuropeptide Y and Reelin in MLO-Y4 Cells

Yuanyuan Ma,Hang Wang,Xiangnan Wu,Jing Fu,Jiefei Shen,Xiaoyu Li 한국분자세포생물학회 2012 Molecules and cells Vol.33 No.6

Osteocytes that have a dendritic appearance are widely believed to form a complex cellular network system and play crucial roles in mechanotransduction as a principal bone mechanosensor, which is the basis of their neuronal-like biology, as previously reported. Neuropeptide Y (NPY) and reelin mRNA, which are brain-specific neurogenic markers, have been identified in osteocytes. However, changes in the production of NPY and reelin in response to specific biochemical stimulation are unknown. In this study, we investigated the in vitro effect of corticosterone, one of the endogenous glucocorticoids, on the expression of NPY and reelin in the MLO-Y4 osteocyte cell line. Cells were treated with corticosterone at different concentrations (10-9 M-10-5 M) for 1, 3, 6, 12 and 24 h. As revealed, corticosterone reduced the MLO-Y4 cell viability and pro-liferation in a dose- and time-dependent manner based on an MTT assay and a Vi-CELL analyzer. The cells were then incubated with corticosterone (10-6 M), and the NPY and reelin expression levels were detected at 1, 3, 6, 12 and 24 h using real-time PCR and Western blot analysis. These results demonstrated that at the gene and the protein levels, corticosterone significantly upregulated the NPY and reelin expression in a time-dependent manner. The application of a glucocorticoid receptor antagonist, RU486, reversed the reduced cell viability and the increased expression of NPY and reelin that were caused by corticosterone. To the best of our knowledge, this is the first report to verify that corticosterone regulates the NPY and reelin expression in osteocytes.

Peroxopolyoxotungsten-based Ionic Hybrid as a Highly Efficient Recyclable Catalyst for Epoxidation of Vegetable oil with H₂O₂

Wu, Jianghao,Jiang, Pingping,Qin, Xiaojie,Ye, Yuanyuan,Leng, Yan Korean Chemical Society 2014 Bulletin of the Korean Chemical Society Vol.35 No.6

A peroxopolyoxotungsten-based ionic hybrid was synthesized by anion-change of peroxopolyoxometalate (POM) $PW_4O{_{24}}^{3-}$ with dicationic long-chain alkyl imidazolium ionic liquids. The characterization was conducted by FT-IR, TGA, $^1H$-NMR and CHN Elemental analyses. Its catalytic performance was evaluated by the epoxidation of soybean oil with $H_2O_2$ under solvent-free condition, including testing of organic cations influence, catalytic reusability and reaction conditions. The catalyst was proved to be a highly efficient recyclable catalyst for epoxidation of various vegetable oils with $H_2O_2$, showing high $H_2O_2$ utilization efficiency, high catalytic activity, convenient recovery and good reuse ability.

Peroxopolyoxotungsten-based Ionic Hybrid as a Highly Efficient Recyclable Catalyst for Epoxidation of Vegetable oil with H2O2

Jianghao Wu,Pingping Jiang,Xiaojie Qin,Yuanyuan Ye,Yan Leng 대한화학회 2014 Bulletin of the Korean Chemical Society Vol.35 No.6

A peroxopolyoxotungsten-based ionic hybrid was synthesized by anion-change of peroxopolyoxometalate (POM) PW4O24 3− with dicationic long-chain alkyl imidazolium ionic liquids. The characterization was conducted by FT-IR, TGA, 1H-NMR and CHN Elemental analyses. Its catalytic performance was evaluated by the epoxidation of soybean oil with H2O2 under solvent-free condition, including testing of organic cations influence, catalytic reusability and reaction conditions. The catalyst was proved to be a highly efficient recyclable catalyst for epoxidation of various vegetable oils with H2O2, showing high H2O2 utilization efficiency, high catalytic activity, convenient recovery and good reuse ability.

Crystallinity-controlled titanium oxide-carbon nanocomposites with enhanced lithium storage performance.

Zhou, Yuanyuan,Lee, Jinwoo,Lee, Chul Wee,Wu, Mihye,Yoon, Songhun Wiley-VCH 2012 ChemSusChem Vol.5 No.12

<P>Nanocomposites of crystalline-controlled TiO(2) -carbon are prepared by a novel one-step approach and applied in anodes of lithium ion batteries. In our nanocomposite anodes, the Li(+) capacity contribution from the TiO(2) phase was enormous, above 400 mAh g(-1) (Li(1+x) TiO(2) , x>0.2), and the volumetric capacity was as high as 877 mAh cm(-3) with full voltage utilization to 0 V versus Li/Li(+) , which resulted in higher energy density than that of state-of-the-art titania anodes. For the first time, it was clearly revealed that the capacity at 1.2 and 2.0 V corresponded to Li(+) storage at amorphous and crystalline TiO(2) , respectively. Furthermore, improvements in the rate capability and cycle performance were observed; this was attributed to resistance reduction induced by higher electrical/Li(+) conduction and faster Li(+) diffusion.</P>

Hepatocellular carcinoma prediction model performance decreases with long-term antiviral therapy in chronic hepatitis B patients

Xiaoning Wu,Xiaoqian Xu,Jialing Zhou,Yameng Sun,Huiguo Ding,Wen Xie,Guofeng Chen,Anlin Ma,Hongxin Piao,Bingqiong Wang,Shuyan Chen,Tongtong Meng,Xiaojuan Ou,Hwai-I Yang,Jidong Jia,Yuanyuan Kong,Hong Yo 대한간학회 2023 Clinical and Molecular Hepatology(대한간학회지) Vol.29 No.3

Background/Aims: Existing hepatocellular carcinoma (HCC) prediction models are derived mainly from pretreatment or early on-treatment parameters. We reassessed the dynamic changes in the performance of 17 HCC models in patients with chronic hepatitis B (CHB) during long-term antiviral therapy (AVT). Methods: Among 987 CHB patients administered long-term entecavir therapy, 660 patients had 8 years of follow-up data. Model scores were calculated using on-treatment values at 2.5, 3, 3.5, 4, 4.5, and 5 years of AVT to predict threeyear HCC occurrence. Model performance was assessed with the area under the receiver operating curve (AUROC). The original model cutoffs to distinguish different levels of HCC risk were evaluated by the log-rank test. Results: The AUROCs of the 17 HCC models varied from 0.51 to 0.78 when using on-treatment scores from years 2.5 to 5. Models with a cirrhosis variable showed numerically higher AUROCs (pooled at 0.65–0.73 for treated, untreated, or mixed treatment models) than models without (treated or mixed models: 0.61–0.68; untreated models: 0.51–0.59). Stratification into low, intermediate, and high-risk levels using the original cutoff values could no longer reflect the true HCC incidence using scores after 3.5 years of AVT for models without cirrhosis and after 4 years of AVT for models with cirrhosis. Conclusions: The performance of existing HCC prediction models, especially models without the cirrhosis variable, decreased in CHB patients on long-term AVT. The optimization of existing models or the development of novel models for better HCC prediction during long-term AVT is warranted.

Improving the performance of customer participation in new product development: the moderating effect of social media and firm capabilities

Jiao Yuanyuan,Wu Yepeng,Lu Qiang Steven 기술경영경제학회 2020 ASIAN JOURNAL OF TECHNOLOGY INNOVATION Vol.28 No.2

Drawing upon the knowledge-based view, this study divides firm knowledge-processing capability (KPC) into market and technical knowledge-processing capabilities, and examines the moderating effect of social media use and two knowledge-processing capabilities on customer participation (CP) in new product development (NPD). The results show that social media use enhances the effect of customer participation on NPD performance (product innovativeness, market performance, and financial performance); firms’ two key capabilities (market knowledge-processing capability and technical knowledge-processing capability) further strengthen the moderating effect of social media use. Furthermore, the effect of customer participation on product innovativeness follows an inverted U-shape. This study not only confirms the crucial role of social media use and firm capabilities in customer participation in NPD but also provides firms with theoretical direction for how to use social media.

Mating flight causes genome-wide transcriptional changes in sexually mature honeybee queens

Xiaobo Wu,ZilongWang,Fei Zhang,Yuanyuan Shi,Zhijiang Zeng 한국응용곤충학회 2014 Journal of Asia-Pacific Entomology Vol.17 No.1

In this study, we analyzed the gene and miRNA expression differences between the courted virgin queen (CVQ) and non-courted virgin queen (NCVQ) of Apis mellifera using a high-throughput sequencing method. Through Digital Gene Expression (DGE) sequencing, 452 genes were differentially expressed, out of which, 90 genes were up-regulated and 362 genes were down-regulated in CVQ compared with NCVQ. Through small RNA sequencing, 27 miRNAs showed significant expression difference between these two samples. Moreover, 9 of the differentially expressed genes are the targets of the 11 differentially expressed miRNAs. Besides, 47 novel miRNA candidates were predicted in these two samples. Our results provided valuable information for understanding the molecular mechanism of the transition to functional queens.

Ginsenosides Rc, as a novel SIRT6 activator, protects mice against high fat diet induced NAFLD

Zehong Yang,Yuanyuan Yu,Nannan Sun,Limian Zhou,Dong Zhang,HaiXin Chen,Wei Miao,Weihang Gao,Canyang Zhang,Changhui Liu,Xiaoying Yang,Xiaojie Wu,Yong Gao The Korean Society of Ginseng 2023 Journal of Ginseng Research Vol.47 No.3

Background: Hepatic lipid disorder impaired mitochondrial homeostasis and intracellular redox balance, triggering development of non-alcohol fatty liver disease (NAFLD), while effective therapeutic approach remains inadequate. Ginsenosides Rc has been reported to maintain glucose balance in adipose tissue, while its role in regulating lipid metabolism remain vacant. Thus, we investigated the function and mechanism of ginsenosides Rc in defending high fat diet (HFD)-induced NAFLD. Methods: Mice primary hepatocytes (MPHs) challenged with oleic acid & palmitic acid were used to test the effects of ginsenosides Rc on intracellular lipid metabolism. RNAseq and molecular docking study were performed to explore potential targets of ginsenosides Rc in defending lipid deposition. Wild type and liver specific sirtuin 6 (SIRT6, 50721) deficient mice on HFD for 12 weeks were subjected to different dose of ginsenosides Rc to determine the function and detailed mechanism in vivo. Results: We identified ginsenosides Rc as a novel SIRT6 activator via increasing its expression and deacetylase activity. Ginsenosides Rc defends OA&PA-induced lipid deposition in MPHs and protects mice against HFD-induced metabolic disorder in dosage dependent manner. Ginsenosides Rc (20mg/kg) injection improved glucose intolerance, insulin resistance, oxidative stress and inflammation response in HFD mice. Ginsenosides Rc treatment accelerates peroxisome proliferator activated receptor alpha (PPAR-α, 19013)-mediated fatty acid oxidation in vivo and in vitro. Hepatic specific SIRT6 deletion abolished ginsenoside Rc-derived protective effects against HFD-induced NAFLD. Conclusion: Ginsenosides Rc protects mice against HFD-induced hepatosteatosis by improving PPAR-α-mediated fatty acid oxidation and antioxidant capacity in a SIRT6 dependent manner, and providing a promising strategy for NAFLD.