我国P2P网络借贷发展现状及其监管思考

P2P网络借贷,是指帮助投资者与借款人实现直接借贷行为的中介服务行业。发展P2P网络借贷对缓解我国小微企业及个人融资难问题具有非常重要的意义。自2007年“拍拍贷”网贷平台成立以来,我国网络借贷平台数量日益增长,对小额贷款领域贡献明显,但同时由于监管的缺位,一些P2P网络借贷平台不规范操作引发的风险给整个行业发展带来一定的隐患。通过对我国现阶段P2P网贷平台运行模式、发展规模等现状进行梳理总结,发现网贷平台发展良莠不齐,存在借款利率过高和监管不力等问题,为此提出了加快制定相应规章制度、加强监管、完善平台信息公布和加强平台内外部合作等规范P2P网络借贷的政策建议。     

Measuring the Cost‐Effectiveness of an R&D Tax Credit for the UK

This paper investigates the economic impact of the government's proposed new UK R&D tax credit. We measure the benefit of the credit by the effect on value added in the short and long runs. This is simulated from existing econometric estimates of the tax‐price elasticity of research and development (R&D) and the effect of R&D on productivity. For the latter, we allow R&D to have an effect on technology transfer (catching up with the technological frontier) as well as innovation (pushing the frontier forward). We then compare the increase in value added to the likely exchequer costs of the programme under a number of scenarios. In the long run, the increase in GDP far outweighs the costs of the tax credit. The short‐run effect is far smaller, with value added only exceeding cost if R&D grows at or below the rate of inflation.     

Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks

Supervisory advice is generally given to tax professionals in public accounting firms before they commence tax planning tasks. The objectives of giving advice are to achieve effectiveness and efficiency in tax planning, as well as for training tax professionals. An experiment with 54 tax professionals, from accounting firms across Canada, was conducted to determine the effects of supervisory advice on effectiveness and efficiency in performing tax planning tasks of different complexity. Advice results in lower effectiveness in lower‐complexity tasks, as evidenced by more technically inadequate tax plans, signs of confusion and overdetermined solutions (i.e., unnecessary information in the tax plans). In higher‐complexity cases, the results suggest a limited improvement in effectiveness, as evidenced by more technically adequate plans, but at a cost of limiting insightful judgment. On the other hand, advice results in limited gains in efficiency for both the lower and higher‐complexity tasks. This study extends the advice and tax literatures by investigating the role of advice in the performance of tax planning tasks of different complexity, which has not been examined in other research. This study also contributes to tax practice, as public accounting firms should consider the limited gains in efficiency with the decrease in effectiveness for lower‐complexity tasks and the potential to limit insightful judgment for higher complexity tasks. The results of this study suggest that firms face trade‐offs in achieving efficiency, effectiveness and the training objective.     

刍议“3+2”模式高职教育管理问题及对策

“3+2”模式高职教育管理问题日益凸现,课程设置部分重复,教育质量呈下降趋势,高职教育资源不能充分利用。文章从影响“3+2”模式高职教育管理质量的内、外部原因进行分析,提出了一些对策,以努力提高“3+2”模式高职教育的质量。     

物流上市公司经营效率评价:基于2007-2010的实证研究

用C2R-BC2模型动态评价了37家物流上市公司2007-2010年间的经营效率。研究发现总技术效率值较低,且受金融危机影响大幅下降,四年间都达到DEA有效的只有5家公司;纯技术效率值较高,几乎不受金融危机影响,四年间都达到DEA有效的有13家公司;规模效率值也较低,而且与总技术效率值呈现出一致趋势的变化,同样受金融危机影响而大幅下降,四年间都达到DEA有效的也只有5家公司;在地区差异上,西部地区和环渤海地区经营效率相对较高。因此,规模效率是决定物流上市公司经营效率的主要因素,而且物流上市经营效率受金融危机等宏观经济因素影响的程度非常大。     

基于P2P流媒体点播系统的研究

基于P2P的流媒体视频点播服务是现在影视服务的另一种模式。基于P2P流媒体点播系统由内容服务器、目录服务器和P2P节点构成。当前播放节点下载得到的媒体片段能为后续子节点提供相同的媒体点播服务,就能减轻了服务器的负载,达到低带宽下更多节点共同播放同一个媒体文件的目的。进行模拟实现证明服务器负载下降到原来30％左右。     

科技哲学视角下的P2P观察思考与展望

网络信贷起源于英国,2007年引入到中国,模式从最初的资产抵押到纯信用借贷,人群从普通工薪阶层覆盖到在校大学生,形式从最初的现金业务拓展到购物消费分期。行业背后的投资来源也逐步广泛随着网贷的不断发展,诸多问题相继产生,值得我们深入探讨。     

管理教练、权变奖励、组织公民行为与B2B顾客满意

本文构建了一个有关主管行为、组织公民行为和B2B顾客满意的概念模型并加以检验。研究发现（1）销售人员的组织公民行为对于B2B顾客满意具有显著正向影响;（2）销售人员组织公民行为对B2B顾客满意的影响受环境不确定性的正向调节;（3）感知的管理教练行为和权变奖励均对销售人员的情感性组织承诺和组织公民行为具有正效应;（4）情感性组织承诺是主管行为对员工组织公民行为影响的中介变量;论文最后阐述了研究的管理内涵以及未来的研究方向。     

Trade Liberalization and Environmental Taxation in Federal Systems

The literature on trade liberalization and environment has not yet considered federal structures. In this paper, we show how the design of environmental policy in a federal system has implications for the effects of trade reform. Trade liberalization leads to a decline in pollution taxes, regardless of whether pollution taxes are set at the federal (centralized) or local (decentralized) level, and it increases social welfare. The effect under a decentralized system is smaller than if these taxes are set by the federal government, and pollution emissions therefore decline in this case. Moreover, majority bias interacts with trade liberalization if federal taxes are used.     

陕西省工业行业碳排放实证研究

运用投入产出模型,首先测算了2002年、2007年及2012年陕西省工业品隐含碳排放量情况。结果发现,3个年份陕西省隐含碳排放量不断增加且呈现出较高的行业集中度,排名前5位的部门由高到低分别为石油化工业、煤石油开采业、金属制品业、非金属制品业及计算机设备制造业。随后,分析了2002年、2007年及2012年陕西省工业品隐含碳排放失衡度。结果表明,在国际贸易方面,上述3个年份陕西省均为隐含碳排放净出口方,说明陕西省为其它国家承担了能源环境负荷;在国内贸易方面,陕西省2002年和2007年为隐含碳排放的净调入方,而2012年变为净调出方,这主要是因为陕西省调出产品增幅较大造成的;在总贸易方面,陕西省隐含碳流动方向与国内贸易相同,这是由于陕西内贸规模远远大于其外贸规模。目前来看,较大的隐含碳流出虽然有利于陕西省经济增长,但所付出的环境代价却不容忽视。因此,陕西省需提高生产技术水平、实现产业结构优化升级与贸易结构低碳化协调发展。