内部控制能否抑制避税所引致的大股东掏空风险？

避税一直是理论界探讨的热点话题。现有研究关于避税经济后果的较多，而鲜有关注避税经济后果的影响因素。内部控制作为一套完整的风险管控工具，能否抑制避税所引致的大股东掏空风险，目前尚待实证检验。基于此，拟通过实证检验内部控制如何影响避税所引致的大股东掏空风险，研究结果表明，高质量的内部控制能够有效管控避税所引致的大股东掏空风险。进一步检验发现，内部控制的风险管控作用集中在内部控制建设需求较为强烈的民营企业和会计信息披露质量较差的样本中；区分内部控制五大要素发现，风险评估对于风险的管控作用有更直接影响；总体而言，内部控制是有效管控风险的制度工具。     

A thematic analysis of fundraiser characteristics in high-quality major donor fundraising relationships in US higher education

As nonprofits increasingly rely on large contributions, skillful major gift fundraisers are more important than ever. In contrast to the vast research on donor motivations, there are few examinations of fundraisers or fundraising relationships. This study responds to nonprofits' interest in understanding beneficial fundraising strategies and to the lack of empirical literature with the question: From the donor perspective, what characteristics do fundraisers demonstrate within high-quality major giving relationships? This exploratory, interview-based project used a codebook thematic analysis approach based on HEXACO personality theory to review participants' reflections about fundraisers. The 20 participating donors had given between USD$10,000 and USD$40 million to select colleges and universities in the US Midwest region. This study confirms much of what fundraisers believe to be important to major gift donors, with added nuance about the complex form of professionalism donors appreciate. The fundraiser characteristics show several dual emphases, including on field expertise and interpersonal acumen, attention to donor concerns and institutional interests, patience with the gift-making process and ability to facilitate its progression, and attention to ethical practice and empathetic interactions. The study shows the inner workings of the major giving relationship fundraising paradigm, reveals how societal perceptions of fundraisers are relevant for understanding donor preferences, and provides a framework for fundraisers to assess and enhance their interactions with major donors.     

国内主要航司航线网络结构特征比较研究

基于复杂网络和核心-边缘研究方法对国内主要航司航线网络结构特征进行比较分析。结果表明：十大航司网络中厦航特征路径长度最小，网络整体通达性最高，华夏航特征路径长度最大，整体通达性最低；海航网络效率、结合度和连接率最高，内聚性和结构完备性最好；网络效率和结合度最低的是华夏航，连接率最低的是春秋航；节点直达性方面，海航网络平均直达性最高，华夏航最低，航线网络中直达性最高的城市均为航司总部或主运营基地所在地；节点直达性均服从指数分布，其中国航、南航、东航、深航、海航呈现近似的分布规律；区域间航班分布空间异质性明显，除华夏航和川航外，其余八大航东-东、东-西间的航班联系占比均较高，华夏航和川航的西-西间航班联系占比最高；不同航司网络均存在明显的核心-边缘层次特征并表现出“属地优势”特色，但结构体系存在显著差异，其中国有三大航核心层覆盖城市最多。