社会捐赠的公益信托模式及现实途径

民间有着大量善心热心人士积极参与慈善公益事业,踊跃捐赠钱物扶危济困,却往往囿于各种现实难题无法完成善举。社会捐赠要实现其公益性,完成对公益慈善事业的贡献,可以利用公益信托的模式。在当前中国公益信托法律制度尚未健全的情况下,利用信托公司开展社会捐赠公益信托现实可行。社会捐赠公益信托在中国的开展,关键是选择合适的信托机构,指定无利益关系监察人,以及公益信托活动情况的披露报告。     

中国激励企业慈善捐助的税收优惠制度分析

企业慈善捐赠能促进社会财富的第三次分配,弥补政府职能的缺位,是企业承担社会责任的主要形式。慈善事业的蓬勃发展,需要完善的捐赠税收优惠制度予以支持和引导。《中共中央关于全面深化改革若干重大问题的决定》提出“完善慈善捐助减免税制度”,应当从捐赠税收优惠制度的形式优化,实行据实扣除和限额扣除相搭配的税前扣除方式,构建非货币性财产捐赠评估规则,扩大捐赠税前扣除资格保有组织数量等方面完善激励性制度安排,同时从企业捐赠税收优惠监督机制的重构方面完善约束性制度安排。     

The Effects of Employee Attitudes on Workplace Charitable Donations

ABSTRACT

The objectives of this paper are to examine the effects of employee attitudes toward the employer on workplace monetary donations at two levels: (1) to see if there is a significant difference between the attitudes of employees who make workplace contributions and those who do not; and (2) to examine whether awareness of employer charitable contributions moderate the relationship between employee attitudes and donating behavior. Employee attitudes include organizational commitment and job satisfaction. The research questions are examined in the context of workplace contributions made to a regional branch of United Way. The results indicate that organizational commitment scores exhibited by employees who made workplace contributions, and who were aware that their employer was also making corporate donations were significantly higher than the commitment for employees who did not make workplace contributions. No significant relationships were found for job satisfaction.     

Targeted political advertising and strategic behavior by uninformed voters

We consider the case where political advertising is targeted to a subset of uninformed voters and show how pressure groups, candidates, and uninformed voters interact to achieve an equilibrium outcome. The paper accomplishes the following: (1) It derives the optimal behavior of those uninformed voters who do not received targeted campaign advertising. (2) It suggests that previous results may have exaggerated the power of pressure groups and political advertising—even when there is directed advertising, any negative effect is mitigated by strategic behavior of the uninformed. (3) In the limit, pressure group donations move the outcome toward the median voter, contrary to what much of the literature on pressure groups claims.      

Choosing Bargaining Partners—An Experimental Study on the Impact of Information About Income,Status and Gender

Ultimatum proposals and dictator donations are studied when proposers can choose the income and sex of the responder. Responder attributes generated strong effects in the selection decisions; subjects preferred to send proposals to low-income responders and female responders were much more popular than males. Hence, signals of income and sex appear to be important in deciding with whom to bargain. We also report from an experiment where both responders and proposers could select co-player based on socioeconomic status and gender. Both female responders and proposers were strongly preferred. A weaker tendency was that high status subjects were favored.JEL Classification: C90, C78, J7, D63     

企业社会责任行为对顾客公民行为的影响研究

文章基于社会学视角,实证了企业社会责任履行行为对顾客公民行为的影响。研究结果表明,企业社会责任行为——社会的\"好公民\"行为,总体上正向影响顾客公民行为的产生——成为企业的\"好战士\"。更进一步,企业慈善责任行为主要通过顾客感恩的中介对顾客公民行为形成正向影响,企业道德责任行为则通过顾客-企业认同的中介对顾客公民行为形成正向影响。研究揭示出企业慈善责任、道德责任行为是以价值为导向的知识创造行为。最后文章提出:企业不仅要利用知识创造满足顾客需要的好产品和好服务,更应利用知识创造满足企业发展需要的顾客好战士。     

慈善事业发展与经济增长关系实证研究

慈善事业是我国社会保障体系的重要补充,基金会在民间慈善事业中居于关键地位并将发挥更大的作用。从1981-2009年浙江省基金会发展情况出发,分析了基金会的发展与当地经济增长之间的数量关系,结果表明:基金会发展与浙江省经济增长的趋势相吻合,相关分析结果反映了浙江省年末基金会数量与本省每年人均GDP、每年年末总人口数、每年GDP、每年末人均储蓄存款余额、每年末储蓄存款余额、每年末从业人员数呈高度正相关,回归分析结果反映影响浙江省基金会发展最重要的因素是GDP与人口总数。