Can P2P Lending Platform Alleviate the Financing Predicament of Small and Micro Business? ——An Empirical Study Based on PPdai Case

P2P网络借贷平台凭借其独特的优势，拓宽了借贷交易的可能性边界，降低了借款人的融资成本，提高了投融资效率。此外，P2P网络借贷平台在引导民间借贷规范化发展、构建多元化资本市场及助推利率市场化改革等方面也发挥了积极作用。作为正规金融机构的补充，P2P网络借贷平台为小微企业开辟了新的融资渠道，有助于缓解小微企业融资难问题。然而，由于政府监管缺失、征信制度建设滞后、投融资者的非理性等原因，造成我国P2P网络借贷平台的“野蛮生长”。违规违法问题平台层出不穷，给投融资者带来了重大损失，并由此引发了P2P网络借贷平台的信任危机。基于此，本文从政府监管、规范我国P2P网络借贷平台发展和投融资策略等三个方面提...By means of its unique advantages, P2P lending platform broadens the trading possibilities frontier of debit and credit, reduces the financing costs of borrowers, and improves the efficiency of both investment and financing. Furthermore, P2P lending platform has also played a positive role in guiding the standardized development of the private lending, building a diversified capital markets, and b...学位：金融硕士院系专业：经济学院_金融硕士学号：1562013115213

Market Competitive Strategy Analysis of Trade Settlement Customer Groups------Based on Financial Agent of Fuzhou Post Case Study

商贸客户群体交易结算量大、资金（特别是活期资金）沉淀率高，是各大商业银行重点关注的优质客户群体。中国邮政集团公司福州市分公司（以下简称：福州邮政）的代理金融早在2007年就推出了邮储“商易通”、“生意通”等商贸终端类产品，为客户提供转账汇款及交易便利。但近年来，福州邮政商贸类产品更新换代慢，产品竞争力不足；与此同时，各大商业银行纷纷瞄准此类商贸客户，并推出了丰富的结算类产品及增值服务来争夺客户，市场竞争愈演愈烈，福州邮政代理金融商贸市场份额逐渐萎缩，客户流失较为严重。如何通过正确的战略定位，充分发挥福州邮政自身的比较优势，以为客户、企业创造价值为核心，打破业务发展瓶颈，在竞争激烈的“红海”市场...Trade settlement customer groups who have amount of settlement of transactions and precipitation of funds, especially current funds, are the coveted high quality customers for commercial banks. Financial agent of Fuzhou Post promoted trading terminal equipment productions for transaction convenience as far back as 2007. During recent years, Fuzhou Post lacks of product competitiveness because of t...学位：工商管理硕士院系专业：管理学院_工商管理硕士(工商管理硕士)学号：1792012115090

Design and Realization of Cooperative Office System for Fire Forces Based on JSP

随着科学技术的逐步发展，通过网络来处理办公信息已经成为一模式，利用网络化办公系统平台，使传统的计算机辅助办公模式被由办公计算机、网络服务器、网络化办公平台系统等网络化设备所代替，网络办公模式促进了办公人员之间的信息交流与协同合作，提高了办公人员的工作效率及工作质量。如何运用先进的网络技术，解决消防部队工作中的信息化问题，实现办公信息和资源的集中管存、促进办公人员之间的信息交流及协同合作，全面提高消防部队办公人员和管理者的工作效率和管理能力，已经成为现在消防部队工作中急需解决的问题。 本课题在结合消防部队实际情况的基础上，设计、开发一个专用的协同办公系统，实现消防部队协同办公管理各个环节的自动...With the gradual development of science and technology, it has become a mode to handle office information via the network. The traditional computer-assisted office mode has been replaced with networked equipments such as office computers, network servers, network office platform systems with the help of network office system platform. Network office mode promotes the information communication and ...学位：工程硕士院系专业：软件学院_工程硕士(软件工程)学号：X201323019

尼罗罗非鱼TCP-1-beta和TCP-1-eta的分子特征及其低温诱导表达

为了研究尼罗罗非鱼耐寒性状的分子基础并为耐寒品种选育提供参考,研究从尼罗罗非鱼中克隆了HSP60家族TCP-1-beta和TCP-1-eta基因并对其在低温诱导下的表达特征进行了分析。尼罗罗非鱼TCP-1-beta cDNA长度为1755 bp,包括1605 bp的完整开放阅读框,编码534个氨基酸;尼罗罗非鱼TCP-1-eta cDNA长度1651 bp,包括1638 bp的完整开放阅读框,编码545个氨基酸。与其他物种同源基因的蛋白序列比对结果显示,TCP-1-beta和TCP-1-eta蛋白在物种间同源性很高,且都具有保守的ATP结合结构域等,预示其在物种间功能的保守性。实时荧光定量PCR结果表明:TCP-1-beta和TCP-1-eta在各组织中呈遍在表达,但在肌肉中表达量最高;诱导温度从22℃降至12℃,不同低温诱导48h后TCP-1-beta和TCP-1-eta均呈上调表达,在18℃时表达开始上调,随着低温胁迫程度加强,表达上调幅度增大,至12℃时表达量达到最高,TCP-1-beta和TCP-1-eta上调幅度分别达到常温的12.2倍和10.7倍。这些结果预示在尼罗罗非鱼中,TCP-1-beta和TCP-1-eta是潜在的耐寒相关基因

ONE NEW SPECIES AND ONE NEW RECORD SPECIES of EIRENIDAE FROM THE TAIW AN STRAIT,CHINA

记述了采自台湾海峡软水母亚纲lEPTOMEduSAE HAECkEl,1866、和平水母科EIrEnIdAE HAECkEl,1879 1新种,无疣杯水母PHIAlOPSIS AVErruCIfOrMIS SP.nOV.和我国海域1新纪录种,母芽侧丝水母HElgICIrrHA MEduSIfErA(bIgElOW,1909),对其形态特征进行描述。模式标本保存于国家海洋局第三海洋研究所。The samples of Eirenidae were collected from the Taiw an Strait,China( 20.85°- 27.06° N,114.92°- 121.24°E) during July 2006 and Jan.2007.One new species of Phialopsis averruciformis sp.nov.and one new record species of Helgicirrha medusifera( Bigelow,1909) are described in the present paper based on the type specimens from the T aiw an Strait,China.The specific diagnosis of the new species is as follows.我国近海海洋综合调查与评价(908专项)(908-ZC-Ⅱ-02;908-01-BC07;908-02-0102;908专项海洋生物样品库); 国家海洋局“全球变化与海气相互作用专项”资助~

翡翠水庫蓄水範圍保護帶設置對水庫水質改善影響

翡翠水庫係為大臺北地區民生用水重要來源，其污染來源以非點源污染為主。保護帶設置為非點源污染最佳管理作業 (BMP)，也是目前翡翠水庫管理策略之一。本研究應用地理資訊系統 (GIS) 以及暴雨管理模式 (SWMM)，模擬保護帶 (Buffer Strips) 設置後對翡翠水庫集水區非點源污染削減量，模擬水質項目包含懸浮固體 (SS)、總磷 (TP) 及生化需氧量 (BOD)。研究結果顯示，在蓄水範圍四周設置50 公尺保護帶時，設置保護帶的子集水區SS 輸出削減率超過80%，TP 削減率超過50%，BOD 削減率達到70%。另外利用Vollenweider 模式模擬保護帶設置對水庫水質影響，此總磷削減率最高可達6.1%。若以水庫總磷濃度10μg/L為目標值，則集水區總磷污染量尚需削減19.0%~22.2%。設置50 公尺保護帶可削減總磷每年約800 公斤，佔目標削減量1/3~1/4。除了設置保護帶外，尚需透過其他非點源污染控制措施才能達到此削減量。The Feitsui reservoir is the drinking water source for the Taipei metropolis, and nonpoint source pollution in this reservoir has been considered as an important issue. Buffer Strips are one of the best management practices (BMPs) and are used in Feitsui reservoir management. In this study, we integrate geographic information systems (GIS) and Stormwater Management Model (SWMM) to assess the effects of buffer strips in Feitsui reservoir. The major water quality items contain suspended solids (SS), total phosphorus (TP) and biochemical oxygen demand (BOD). The results show placing buffer strips 50 m in width around the reservoir can reduce 80% of SS, 50% of TP, and 70% of COD for the subwatersheds with buffer strips. In addition, the Vollenweider model is utilized to assess water quality in the reservoir and the results show that a 19-22% pollution reduction rate is required to achieve the goal of 10μg/L of TP. Buffer strips 50m in width contributed 1/3-1/4 reduction loads, which is 800 kgTP/yr. In addition to buffer strips, more BMPs are necessary in the watershed management of Feitsui reservoir

A Study on the Announcement Effect of Private Placement Failure and Its Influencing Factors

2006年起，定向增发已逐步发展成为我国证券市场重要的再融资方式，随着市场对定向增发的关注度的提高，定向增发的发行数量和发行规模也不断增长，尤其在2015年，定向增发呈现爆发式增长，随着发行数量的增加，定向增发失败的情况也逐渐增多，之前的学者主要关注定向增发预案公告日的公告效应，但较少关注定向增发失败公告前后的市场反应，因此本文对此进行了研究分析。 本文选取2015年-2017年6月，我国证券市场筹划定向增发失败的588个上市公司样本进行研究，并采用事件研究法，对样本在定向增发失败公告日前后的[-10，10]的事件窗口期内的价格波动情况进行统计分析，通过计算样本的平均超额收益率和平均累计超额...Since 2006, private placement has gradually become an important way of refinancing in China’s securities market, and as the market pays a closer attention to private placement, the number and scale of issuance also keeps on the rise, and especially, private placement takes on an explosive growth in 2015. With the increase of the number of issuance, there is also an increasing number of cases of pr...学位：经济学硕士院系专业：经济学院_金融硕士学号：1562015115288

Analysis of enterprise income tax policy of M & A in capital market

随着社会主义市场经济体系的不断完善，资本对企业并购重组的规模效应越发凸显。资本运作，作为一个有型的价值体系在商业运作中所起到的作用越来越值得重视。在这个过程中，企业的并购重组已经不再单纯的是资产整合问题，涉及到更多的是商业利益最大化的问题。伴随着并购重组所产生的巨大商业利益，税收，尤其是企业所得税，成为这一过程中的重要制度安排而显得愈发重要。在这样的背景下，本文结合资本运作中的实际情况，对资本市场中并购重组的企业所得税政策进行了相应研究，并结合沪深上市企业数据，对企业并购所得税政策对企业并购重组行为的影响进行了分析。 本文的主要内容分为三个部分：第一部分，结合我国企业所得税制度的发展过程，采...With the continuous improvement of the socialist market economic system, the scale effect of capital on mergers and acquisitions (M&A) has become increasingly prominent. Capital operation, as a type of value system, plays a more and more important role in business operation. In this process, the M&A of enterprises is no longer merely the issue of asset integration, but also involves the maximizati...学位：会计硕士院系专业：管理学院_会计硕士学号：X201015701