A Study between the Internal Control and Tax Risk -Based on the Listed Real Estate Enterprises in China-

Li Xiang-Yu(이상우),Kim Pyoung-Ki(김평기),Wu Guan-Zheng(오관정) 한국국제회계학회 2019 국제회계연구 Vol.0 No.88

2009년 5월에 중국 세무총국은 기업에서 세무리스크 관리 시스템을 구축할 수 있도록 돕기 위해〈대기업의 세무리스크 관리지침〉(2009)을 발표하였다. 이번에 처음 세무리스크에 대해 공식적으로 별도 제시되어 학술계에서 큰 반향을 유발하였다. 세무리스크는 기업이 직면한 재무리스크중에 하나이며 그 효과를 무시할 수 없다. 부적절한 취급 또는 경미한 태만은 경제적 손실, 평판의 손상 및 심지어 파산위기를 초래 할 수 있다. 대부분 기업에서 부적절한 내부통제 시스템으로 인한 세금리스크 관리능력이 제한되기 때문에 중국에서 세금리스크 관리가 이미 시작되었다. 이는 경영 실적에 영향을 미치고 이익을 보장하는 중요한 요소이며 세무리스크를 통제하고 감소하는 것은 기업의 생존과 발전에 중요한 결정 요소이다. 본 연구는 내부통제 이론을 기반으로 경영 품질, 보고품질 및 규정준수 품질의 관점에서 연구를 진행하고자 한다. 2013년부터 2017년까지 중국 A주 부동산업 90개 상장기업을 연구대상으로 삼고 세무리스크에 관한 가설을 제시하였다. 연속 5년간의 450개 표본 데이터를 가져와 회귀 분석을 하였다. 분석결과에 따라 경영 품질은 10% 수준에서 유의한 양(+)상관관계가 나타났다. 보고 품질은 5% 수준에서 유의한 음(-) 상관관계가 나타났다. 규정준수 품질은 10% 수준에서 유의한 음(-) 상관관계가 나타났다. 마지막으로, 기업의 세무리스크와 내부통제를 실현의 각도에 대한 상관관계를 분석하고 세무리스크를 통제하고 감소하기 위해 합리적인 제안을 제시하였다. 이 연구결과는 기업이 전략 계획을 수립하고 리스크를 예방할 수 있는 참고를 제공하였다. In May 2009, the State Administration of Taxation issued the “Guidelines for the Management of tax risk of Large Enterprises”(2009) to help enterprises establish a tax risk management system. This is the first time that tax risk have been formally presented in a separate form, causing a stir in the academic and practical circles. Tax risk is one of the financial risks faced by enterprises. The consequences can not be underestimated. Improper handling or slight neglect may bring economic losses, reputation damage and even bankruptcy crisis. At present, the tax risk management of Chinese enterprises has just started. Many enterprises have inadequate internal control systems and limited ability to manage tax risk. Tax risk have become an important factor affecting business results and safeguarding corporate interests. The control and reduction of risks is crucial to the survival and development of enterprises. This paper cuts through the internal control of the enterprise, and selects 90 enterprises during 2013-2017 for the total of 450 samples in the A-share real estate industry listed in China"s securities market as the research object. Combined with the theory of internal control and from the perspectives of operation, reporting and compliance with taxation the hypothesis is proposed and regression models are constructed. The empirical study is related to the correlation between the degree of implementation of internal control and corporate tax risk, and finds that The quality of the operation is positively correlated with the tax risk of the enterprise in the level of 10%. The quality of the report is negatively correlated with the tax risk of the enterprise in the level of 5%. The quality of compliance is negatively correlated with the tax risk of the enterprise in the level of 10%. Finally, the paper puts forward reasonable suggestions for the reduction and prevention of tax risk. The study results provide references for enterprises to make strategic plans and prevent risks.

Effects of Furnished Cage Type on Behavior and Welfare of Laying Hens

Li, Xiang,Chen, Donghua,Li, Jianhong,Bao, Jun Asian Australasian Association of Animal Productio 2016 Animal Bioscience Vol.29 No.6

This study was conducted to compare the effects of layout of furniture (a perch, nest, and sandbox) in cages on behavior and welfare of hens. Two hundred and sixteen Hyline Brown laying hens were divided into five groups (treatments) with four replicates per group: small furnished cages (SFC), medium furnished cages type I (MFC-I), medium furnished cages type II (MFC-II), and medium furnished cages type III (MFC-III) and conventional cages (CC). The experiment started at 18 week of age and finished at 52 week of age. Hens' behaviors were filmed during the following periods: 8:00 to 10:00; 13:00 to 14:00; 16:00 to 17:00 on three separate days and two hens from each cage were measured for welfare parameters at 50 wk of age. The results showed that feeding and laying of all hens showed no effect by cage type (p>0.05), and the hens in the furnished cages had significantly lower standing and higher walking than CC hens (p<0.05). The birds in MFC-III had significant higher preening, scratching and feather-pecking behavior than in the other cages (p<0.05). No difference in nesting behavior was found in the hens between the furnished cages (p>0.05). The hens in MFC-I, -II, and -III showed a significant higher socializing behavior than SFC and CC (p<0.05). The lowest perching was for the hens in SFC and the highest perching found for the hens in MFC-III. Overall, the hens in CC showed poorer welfare conditions than the furnished cages, in which the feather condition score, gait score and tonic immobility duration of the hens in CC was significantly higher than SFC, MFC-I, MFC-II, and MFC-III (p<0.05). In conclusion, the furnished cage design affected both behavior and welfare states of hens. Overall, MFC-III cage design was better than SFC, MFC-I, and MFC-II cage designs.

Development of chipless wireless voltage and current sensor using surface acoustic wave

Li Xiang,Vijay Kondarkar,Keekeun Lee(이기근) 대한전기학회 2018 대한전기학회 학술대회 논문집 Vol.2018 No.-

Exterior egg quality as affected by enrichment resources layout in furnished laying-hen cages

Li, Xiang,Chen, Donghua,Meng, Fanyu,Su, Yingying,Wang, Lisha,Zhang, Runxiang,Li, Jianhong,Bao, Jun Asian Australasian Association of Animal Productio 2017 Animal Bioscience Vol.30 No.10

Objective: This study aimed to investigate the effects of enrichment resources (a perch, dustbath, and nest) layout in furnished laying-hen cages (FC) on exterior quality of eggs. Methods: One hundred and sixty-eight (168) Hy-Line Brown laying hens at 16 weeks of age were randomly distributed to four treatments: small furnished cages (SFC), medium furnished cages type I (MFC-I), medium furnished cages type II (MFC-II), and medium furnished cages type III (MFC-III). Each treatment had 4 replicates or cages with 6 hens for SFC (24 birds for each SFC) and 12 hen/cage for MFC-I, -II, and -III (48 birds for each MFC-I, -II and -III). Following a 2-week acclimation, data collection started at 18 weeks of age and continued till 52 weeks of age. Dirtiness of egg surface or cracked shell as indicators of the exterior egg quality were recorded each week. Results: The results showed that the proportion of cracked or dirty eggs was significantly affected by the FC type (p<0.01) in that the highest proportion of cracked or dirty eggs was found in MFC-I and the lowest proportion of dirty eggs in SFC. The results of this showed that furnished cage types affected both dirty eggs and cracked eggs (p<0.01). The results also indicated that not nest but dustbath lead to more dirty eggs. Only MFC-I had higher dirty eggs at nest than other FC (p<0.01). The results of dirty eggs in MFC-I and MFC-II compared with SFC and MFC-III seemed suggest that a low position of dustbath led to more dirty eggs. Conclusion: SFC design affected exterior egg quality and the low position of dustbath in FC resulted in higher proportion of dirty eggs.

FLOCKING AND PATTERN MOTION IN A MODIFIED CUCKER-SMALE MODEL

Li, Xiang,Liu, Yicheng,Wu, Jun Korean Mathematical Society 2016 대한수학회보 Vol.53 No.5

Self-organizing systems arise very naturally in artificial intelligence, and in physical, biological and social sciences. In this paper, we modify the classic Cucker-Smale model at both microscopic and macroscopic levels by taking the target motion pattern driving forces into consideration. Such target motion pattern driving force functions are properly defined for the line-shaped motion pattern and the ball-shaped motion pattern. For the modified Cucker-Smale model with the prescribed line-shaped motion pattern, we have analytically shown that there is a flocking pattern with an asymptotic flocking velocity. This is illustrated by numerical simulations using both symmetric and non-symmetric pairwise influence functions. For the modified Cucker-Smale model with the prescribed ball-shaped motion pattern, our simulations suggest that the solution also converges to the prescribed motion pattern.

Transplantation of Wnt5a-modified NSCs promotes tissue repair and locomotor functional recovery after spinal cord injury

Li Xiang,Peng Zhiming,Long Lingli,Lu Xiaofang,Zhu Kai,Tuo Ying,Chen Ningning,Zhao Xiaoyang,Wang Le,Wan Yong 생화학분자생물학회 2020 Experimental and molecular medicine Vol.52 No.-

Traditional therapeutic strategies for spinal cord injury (SCI) are insufficient to repair locomotor function because of the failure of axonal reconnection and neuronal regeneration in the injured central nervous system (CNS). Neural stem cell (NSC) transplantation has been considered a potential strategy and is generally feasible for repairing the neural circuit after SCI; however, the most formidable problem is that the neuronal differentiation rate of NSCs is quite limited. Therefore, it is essential to induce the neuronal differentiation of NSCs and improve the differentiation rate of NSCs in spinal cord repair. Our results demonstrate that both Wnt5a and miRNA200b-3p could promote NSC differentiation into neurons and that Wnt5a upregulated miRNA200b-3p expression through MAPK/JNK signaling to promote NSC differentiation into neurons. Wnt5a could reduce RhoA expression by upregulating miRNA200b-3p expression to inhibit activation of the RhoA/Rock signaling pathway, which has been reported to suppress neuronal differentiation. Overexpression of RhoA abolished the neurogenic capacity of Wnt5a and miRNA200b-3p. In vivo, miRNA200b-3p was critical for Wnt5a-induced NSC differentiation into neurons to promote motor functional and histological recovery after SCI by suppressing RhoA/Rock signaling. These findings provide more insight into SCI and help with the identification of novel treatment strategies.

Griseusin C, a Novel Quinone Derivative from a Marine-Derived Fungus Penicillium sp.

Li, Xiang,Zheng, Yinan,Sattler, Isabel,Lin, Wenhan The Pharmaceutical Society of Korea 2006 Archives of Pharmacal Research Vol.29 No.11

A novel quinone derivative, Griseusin C (1), along with a known quinone, Naphthoquinone C (2), was isolated from the lyophilized culture broth of the marine-derived fungus Penicillium sp. The structures were elucidated on the basis of extensive 1D-and 2D-NMR, as well as HRESIMS, spectroscopic analysis. The relative stereochemistries of the compounds were assessed by NOESY analysis.

Foreword-Special Issue on Uncertain Theory and Application: Recent Development

Li, Xiang,Yang, Lixing,Chen, Xiaowei Korean Institute of Industrial Engineers 2013 Industrial Engineeering & Management Systems Vol.12 No.1

Study on hydrodynamic performance of Heavier-than-water AUV with overlapping grid method

Li, Xiang,Zhao, Min,Zhao, Faming,Yuan, Qingqing,Ge, Tong Techno-Press 2014 Ocean systems engineering Vol.4 No.1

Hydrodynamic coefficients strongly affect the dynamic performance of autonomous underwater vehicles (AUVs). A novel kind of underwater vehicle (Heavier-than-water AUV) with higher density than water is presented, which is different from conventional ones. RANS method and overlapping grids are used to simulate the flow field around the vehicle. Lifts, drags and moments of different attack and drift angles in steady state are calculated. The hydrodynamic performances and how the forces change with the attitude are analyzed according to the flow field structure. The steady-state results using overlapping grid method are compared with those of software FLUENT and wind tunnel tests. The calculation results show that the overlapping grid method can well simulate the viscous flow field around the underwater vehicle. Overlapping grid skills have also been used to figure out the planar-motion-mechanism (PMM) problem of Heavier-than-water AUV and forecast its hydrodynamic performance, verifying its effectiveness in dealing with the dynamic problems, which would be quite helpful for design and control of Heavier-than-water AUV and other underwater vehicles.

Research on a Carbon Emission Model for the Full Process of Heat Treatment Equipment

Li Xiang 한중경제문화학회 2023 한중경제문화연구 Vol.24 No.-

This article analyzes the structural characteristics and working principles of heat treatment equipment while considering the possibility of “zero-carbon manufacturing.” It integrates the concepts of material flow, energy flow, and waste recycling, and, by following the life cycle theory, constructs a system boundary model for heat treatment equipment to track the direction of carbon emissions throughout various stages. It identifies the sources and forms of carbon emissions in the entire process of heat treatment equipment and proposes carbon emission estimation models for each stage, upon which a comprehensive data inventory for heat treatment equipment is established.