政治联系方式与民营企业捐赠:度量方法与经验证据

选择公益性捐赠视角,手工搜集了中国资本市场民营上市公司的政治联系数据。将政治联系区分为政府官员类政治联系和代表委员类政治联系两类,在虚拟变量法的基础上拓宽了政治联系的度量方法,进行适当的赋值,并同时采纳"赋值法"和"虚拟变量法",实证检验了民营企业的政治联系方式对其捐赠行为的影响。研究结果表明:无论采取"赋值法"还是"虚拟变量法",民营上市公司的代表委员类政治联系对捐赠金额存在显著的、正向的影响,但政府官员类政治联系对其捐赠金额无显著影响;此外,"赋值法"和"虚拟变量法"的统计显著性虽然一致,但是经济显著性却存在差异,赋值法能够更好地勾勒不同的政治联系层级对捐赠金额的影响,且拟合较优。     

个人慈善捐赠的税收激励分析与政策思考

个人捐赠不仅受利他主义的驱使,还存在个人自利的追求.因此,许多国家制定了某些政策以支持人们的捐赠行为,其中税收优惠是各国激励个人捐赠的普遍做法.个人捐赠的多少取决于捐赠价格的高低,为鼓励人们捐赠,税收政策的制定应降低捐赠的价格.     

Using Radio Advertising to Promote Blood Donation

The World Health Organization states that the donation of blood by voluntary, non-remunerated blood donors is crucial for the safety and sustainability of national blood supplies and that it is necessary to use effective communication strategies to recruit them. This implies the need to understand how advertising works. In the promotion of blood donation, radio is an ideal channel of communication, in which the credibility of the spokesperson from the perspective of the listener is fundamental. Therefore, this paper aims to design and validate a model of advertising effectiveness that explains blood donation through a holistic approach that considers, in addition to the different responses of individuals to advertising (cognitive, affective, and conative) the impact of spokesperson credibility on each of these responses. Moreover, we investigate the moderating role of donation inhibitors since the response to an ad is moderated by individual differences. The sample comprised 987 regular radio listeners. We draw theoretical and operational conclusions for those in charge of communication programs targeted at voluntary donation. So, transfusion centers should consider both spokesperson credibility and ad creativity when planning their promotional campaign and their brand image due to the maximum effectiveness that can be achieved simply by balancing these three elements. However, the importance of these elements for explaining the intention to donate blood differs in the three groups analyzed according to their particular donation inhibitors. This shows that one single message should not be used, but rather various messages tailored to each of the groups.     

基于博弈论的亏损企业捐赠行为研究——以鸿星尔克捐赠事件为例

企业捐赠是其履行社会责任的重要途径。然而，作为一种不以营利为目的的支出，慈善捐赠却被诸多亏损上市公司所采用，其中缘由值得深究。通过利益博弈分析，运用划线法与逆向归纳法，以鸿星尔克捐赠事件为例，说明相关各方的利益可以实现均衡，解释了亏损企业的捐赠行为。基于此，提出了解决目前中国企业慈善捐赠中存在问题的对策。     

社会监督力度与捐赠管理模式——基于上市公司对外捐赠的理论与实证

为了探究社会监督力度加大能否促使企业从直接捐赠转向慈善机构托管，首先在跨期非合作博弈分析框架下，从预期收益和监督成本两个角度阐释了捐赠管理模式的选择逻辑；随后利用2006—2018年中国上市公司数据开展了实证检验。结果表明：第三方机构的存在会影响企业的捐赠意愿，公众对企业关注度增强时，相关第三方的运作会更透明，捐赠方将倾向于信任慈善基金的管理能力；当上市公司面对较为严格的社会监督时，它们会选择慈善组织代为完成对外捐赠行动；上市公司的治理水平和监督效率发挥了媒介作用。     

Prosocial customer in the public sector: A PLS-SEM analysis applied to blood donation (active donors)

The act of donating blood creates social and public value (as a transformative service), but donors do not always repeat, so this study analyses the antecedents of attitudinal loyalty in donors. In addition, this research identifies active donor profiles to design personalised strategies to increase customers’ attitudinal loyalty. An online survey was conducted with 30,619 active donors who have donated blood at least once over the past two years. The study applies a quantitative modelling model called Partial Least Squares-Structural Equation Modelling (PLS-SEM). Analyses confirmed that motivations, obstacles and service quality influence satisfaction and donor attitudinal loyalty. Also, three active donor clusters were identified, as donation centres must adjust to each cluster to create value for society. This research contributes to understanding the factors that increase donor loyalty and closing a gap in the literature on prosocial consumer behaviour, and thereby other public services that depend upon the willingness of the individual. Furthermore, this approach enables the design of a more effective policy agenda and helps to focus public investment on developing strategies to engage willing and experienced donors.     

慈善捐赠对全要素生产率的影响研究

在“经济结构转型升级”和“全面追求共同富裕”的新时代背景下，文章深入探究了慈善捐赠对全要素生产率的影响结果及作用机制，并从外部环境和内部治理两个视角分析了其影响的异质性。研究发现，慈善捐赠通过提供优质的人力资本和充足的物质资本间接提高了企业的全要素生产率，且市场化程度、经济政策不确定性和内部控制质量会对慈善捐赠与全要素生产率的关系产生正向影响，而高管股权激励对二者关系产生了负向影响。研究结论为助力企业高质量发展、实现社会公益与经济效益共赢提供了经验指导。     

Does the intention to purchase cause-related products compared to charity donations indicate higher morality?

The growing competition among charity organizations provides individuals with a wide selection of ways how to support specific social causes. Donations to charity and purchase of cause-related products are two forms of pro-social behaviors that receive the most attention from researchers and practitioners. Though their aim (to help others) and many characteristics of campaigns are similar, usually these behaviors and factors affecting them are studied separately, using different theoretical backgrounds. This paper aims to investigate these two behaviors together on the basis of identity theory and analyze how moral identity and moral emotions impact them. Based on a survey of 571 respondents, SEM analysis disclosed the positive impact of the moral identity dimension internalization on the intention to purchase cause-related products (a private prosocial act), whereas the impact of the symbolization dimension on the intention to donate (a public prosocial act) was not revealed. The results also show that purchase intentions of a cause-related product are influenced by empathy, while donation intentions are influenced by guilt. The results indicate that although both behaviors can be explained using the same theoretical background (identity theory), the factors triggering them vary. Additionally, this study proposes several implications for non-profit organizations and cause-related marketing campaigns on how to make charity advertisements more appealing and increase consumers' direct and indirect donations.