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税收激励是鼓励公益性捐赠的重要方式,有效的税收优惠政策可以实现社会财富的再分配,促进社会公益事业的发展。 相似文献
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慈善捐助行为指个体通过捐赠金钱、时间或物资等方式帮助有需要的群体或慈善组织。个人的慈善捐助行为能够促进社会资源再分配,提高社会整体福祉。因此,如何科学地对慈善活动进行宣传、吸引更多个体参与捐助,对于营销学者而言是一个十分重要的话题。一次捐助包括捐助者、捐助资源、受助者以及社会和文化四个方面,这四个方面的因素既可以单独影响消费者的慈善捐助行为,又可以相互影响对慈善捐助行为产生交互作用。由此可见,个体的慈善捐助行为是十分复杂的,将通过对这四方面因素的梳理以提高我国公益组织对个体捐助行为的理解,进而采取有效的宣传以募集更多的捐助。 相似文献
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Nonprofit organizations have long competed for limited funds due to the decrease in government funding and increased demand for social services. It is possible to meet this need by engaging millennials in charitable activities because of their power to achieve both growth and sustainability. However, they behave and communicate differently than other cohorts of individuals and thus nonprofits have substantial work to tap into their charitable behaviors. Accordingly, the current paper aims to explore the underpinnings of why millennials engage in charitable activities. To do this, in-depth interviews were conducted with 18 participants who regularly donate their time and/or money. Then, data was analyzed with qualitative content analysis technique. Findings indicate that millennials support a range of charitable causes with the motivations of being socially recognized, being self-satisfied, mitigating guilt, and having congruence with the organization. Results contribute to the growing body of knowledge on both individual charitable motivation and especially, charitable motivations of the relevant cohort of individuals. Additionally, the current study provides insightful knowledge that can help managers and marketers on how to engage with millennials in both nonprofits and other sectors. 相似文献
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杨翠迎;汪润泉;程煜 《经济体制改革》2018,(2):152-158
各个国家社会保险费率水平和费率结构的变动趋势不同,欧洲国家费率水平最高但有下降趋势,非洲、美洲国家费率水平较低但有上升趋势,且非洲国家雇主费率上升较快而美洲国家雇员费率上升较快。中国社会保险费率高居全球前十位,且主要体现为养老保险费率以及雇主费率过高。老龄化和费率关系的实证分析表明,在世界范围内老龄化与费率具有正向关系,但其相关性在弱化,且中国的老龄化程度与其费率水平具有不相称性。 相似文献
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Daniel Solow Natalie Webb Robin Symes 《International Journal of Nonprofit & Voluntary Sector Marketing》2023,28(3):e1803
Philanthropic donors face challenges in matching the causes to which they donate, the time horizon—and thus impact—of their donations, and the charitable vehicles they choose for making contributions. Wealthier donors may elect to create their own foundations and customize their charitable support. Less wealthy donors have limited choices: they may contribute to a nonprofit's current operations or to existing nonprofit endowments. We present a novel approach for making charitable donations, blending aspects of each of these strategies. Our approach has potential long-term financial benefits, allows donors to control their charitable donations in a convenient and easy-to-implement manner, can be established through an existing nonprofit organization, expands opportunities for more donors because it requires a smaller corpus contribution with lower management costs than creating a foundation, provides tax savings in the United States and other countries (e.g., the UK, Canada, and Australia) comparable to other planned giving vehicles, and may be implemented during one's lifetime using donor advised funds or as part of a legacy plan through the donor's estate documents, which is when the long-term benefits accrue. 相似文献
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Daniel Solow;Robin Symes;Natalie Webb; 《International Journal of Nonprofit & Voluntary Sector Marketing》2024,29(1):e1813
A novel approach to legacy donations, called the “Master Fund Strategy,” is proposed. Potential long-term financial benefits for both donor and nonprofit organizations (NPOs) when compared to a “Traditional Fund Strategy” are established through mathematical analysis and computer simulations, providing nonprofit marketing and fundraising professionals an alternative way to lock in bequest funding. In particular, formulas are developed for computing relevant financial quantities associated with the two strategies. Conditions are presented under which the Master Fund Strategy is better than the Traditional Fund Strategy, in the sense that there is a point in time when the net present value of the distributions to the NPO under the Master Fund Strategy exceeds that of a Traditional Fund Strategy and continues to do so beyond that point. These analytical results are obtained under the assumption that the investment rates of return and the fund payouts rates are known constants; however, formulas for relaxing these restrictions are also developed and the consequences are examined with Monte Carlo simulations. 相似文献
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近年来我国慈善活动发展迅速,但慈善资金总额一直难以满足救助需求。与此同时,慈善组织又存在短时间内暂未启用节余资金的现状。如何将此类节余的慈善资金加以有效利用,实现慈善资金的保值增值,这既成为慈善活动开展中值得重视的问题,也为慈善资金的信托运营提供了必要条件。而慈善资金信托运营的商事属性与慈善资金公益目的的"保本"需求,对慈善资金信托运营的"零"风险提出了特殊的要求,具有不同于一般公益信托和商事信托的特点。为保障我国慈善资金的有效运用,可考虑建立慈善资金信托运营制度,以良好的慈善资金信托运营风险控制手段,促进我国慈善事业的迅速发展。 相似文献
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黄晓瑞;张奇林;张郧 《经济体制改革》2016,(5):178-183
慈善捐赠的税收优惠政策是政府通过税收的方式激励慈善捐赠的一项公共政策,其具有正负两方面的激励作用。一方面,它能够鼓励（潜在的）捐赠者进行捐赠;另一方面,也要防止税收优惠被滥用和不公平竞争。尽管《中华人民共和国慈善法》对于该项政策以专章做出规定,但这些规定在具体政策操作层面还存在许多现实问题。本文围绕慈善捐赠的税收优惠政策的原理、制度设计和成效等方面对相关研究进行回顾,指出国外学者对\"税基原理\"和\"补贴原理\"、制度沿革及建构、\"‘富人慈善’说\"和\"最优税收补贴率\"等问题有所争论,这为我国慈善捐赠的税收政策的逐步完善提供了明确的思路和方向。 相似文献
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为了提高刊物的竞争力,科技期刊应该通过及时审稿与答复、建立作者数据库、建立审稿专家数据库、组稿、做好退修和退稿工作、加快网络建设以及采取相关激励措施等途径来拓宽稿源。 相似文献
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太原市公益慈善事业在政府的积极支持与推动,社会各界的热情参与之下取得了很大进步,但尚处于初级阶段。加快慈善事业发展,应弘扬和普及慈善公益理念,创新和完善慈善事业政策法规体系,加强基层慈善组织能力建设,并加强行业自律,以提升公益慈善组织的公信力。 相似文献
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Russell N. James III Claire Routley 《International Journal of Nonprofit & Voluntary Sector Marketing》2016,21(2):109-117
Choosing messages to encourage charitable bequest giving may be particularly challenging given sensitivity to personal mortality reminders. Previous research suggests that people often react to mortality reminders with avoidance, including distancing themselves from those associated with death. We compare the effects of otherwise similar living and deceased bequest donor stories on subsequent intentions to leave a charitable bequest. Although both story types significantly increased subsequent intentions to leave a charitable bequest, living donor stories consistently outperformed otherwise identical deceased donor stories. Fundraisers may do well to emphasize stories of living planned bequest donors and de‐emphasize death and the deceased in charitable bequest fundraising messaging. Copyright © 2016 John Wiley & Sons, Ltd. 相似文献
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Marcella S. Müller Jörg Lindenmeier 《International Journal of Nonprofit & Voluntary Sector Marketing》2022,27(2):e1729
The purpose of this study is to contribute to a better understanding of the drivers of international giving intention by examining the joint effect of ethnocentrism and donation motives. More specifically, this study analyzes the direct effect of charitable ethnocentrism on the intention to give to international causes. Additionally, the study investigates the moderating effect of charitable ethnocentrism on the relationships between donation motives and the intention to donate to international causes. This study's findings indicate that ethnocentric donors are less willing to donate to international causes. Moreover, the study results show that the effects of egoistic and tax-saving donation motives vary across different levels of charitable ethnocentrism: charitable ethnocentrism enhances the effect of the egoism motive on international donation intention, whereas the effect of the tax-saving motive on international giving intention is mitigated. Based on the empirical findings, this study discusses implications for theory and practice along with study limitations and avenues for future research. 相似文献
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Following the cognitive functional model in persuasive communication and the self-construal theory, this two-study design project examines the impact of guilt and shame in charity advertising. Study 1 was a survey that investigated the extent to which anticipatory guilt and shame operate in affecting people's purchase intention relating to a product with social causes. Study 2 was an experiment that examined the impact of guilt versus shame appeals in processing charity advertising messages. The role of self-construal was examined in both studies. Results indicated that both the anticipatory guilt and ad-induced guilt were positively connected with behavioral intentions. People with higher interdependent self-construal were more prone to charitable behaviors. The anticipatory shame was positively connected with behavioral intention, whereas the ad-induced shame was not. In addition, self-construal negatively moderated the effect of shame, such that the impact of anticipatory shame and shame arousal on behavioral intentions were more pronounced among people with higher independent self-construal. 相似文献
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Tom Cherrett Duncan Shingleton Ben Norton Fraser McLeod Camille Forey Janet Dickinson 《International Journal of Logistics Research and Applications》2015,18(2):155-167
This paper reports on the development of a smartphone app designed to give drivers and managers in a charity organisation greater visibility of transport, donation bank and shop stock in time and space. Trials of the app with samples of drivers and shop managers across three counties in the UK showed that users' understanding of vehicle activity and how time was utilised in the business was enhanced. The app also informed their decision-making, aided some collaboration and helped in their understanding of donation bank and shop performance, with one region altering their collection schedules. The quality of 3G signal was an issue in certain areas which impeded performance and the rules by which the messaging platform should be used in such a tool need careful consideration. 相似文献
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Paul MizenAuthor VitaeSerafeim TsoukasAuthor Vitae 《International Journal of Forecasting》2012,28(1):273
In this paper we investigate the ability of a number of different ordered probit models to predict ratings based on firm-specific data on business and financial risks. We investigate models which are based on momentum, drift and ageing, and compare them with alternatives which take the initial rating of the firm and its previous actual rating into account. Using data on US bond issuing firms, as rated by Fitch, over the years 2000 to 2007, we compare the performances of these models for predicting the ratings both in-sample and out-of-sample using root mean squared errors, Diebold-Mariano tests of forecast performance and contingency tables. We conclude that both initial and previous states have a substantial influence on rating prediction. 相似文献
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随着我国出版改革的逐步推进,学术期刊开拓有价值稿源越来越具有迫切性和重要性。当前开拓有价值稿源应重视编辑委员会作用的发挥,充分利用专刊、增刊的影响力,借力各种专业的学术会议论文,了解不同层次作者群体的需求。 相似文献
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Walter Wymer Hellen Gross 《International Journal of Nonprofit & Voluntary Sector Marketing》2023,28(4):e1723
The authors present an overview of the academic literature on charity advertising. Through systematically reviewing 63 empirical studies on charity advertising, a synthesis of the body of work is framed in a general model. Predominant antecedents in the charity advertising literature include various appeal tactics and victim portrayals. Research streams on moderators and mediators include various ad characteristics and audience characteristics. The audience's intentions to donate were the most used outcome variable. Recommendations for continuing theoretical advancement in the field are presented. Managerial implications are also presented. This literature review contributes a knowledge base to guide future charity advertising research. 相似文献
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Through examination of the relationship between rating levels and subsequent annual net debt changes, Kisgen (2006) provides support for the Credit Rationing – Capital Structure (CR-CS) hypothesis which maintains that “+” or “−” notch firms are more likely than non-notch firms to reduce net debt levels to increase the likelihood of a beneficial rating change. We add to the credit rating literature by focusing on quarterly net debt changes over the two years before and after rating changes to provide evidence that notch firms are generally not associated with lower net debt levels, greater net debt reductions, or higher probability of upgrades than non-notch firms before rating changes. Instead, notch firms with CW announcements are associated with relatively greater net debt level increases beginning three quarters before rating changes and these increases continue for firms both without and with CW announcements after the rating change. Further, in analysis of the strength of upgrades (UP) relative to downgrades (DOWN) at the time of rating change, we show that the UP/DOWN ratio is more a function of the presence of prior CreditWatch (CR) announcements than notch status. Firms without and with CW announcements exhibit UP/DOWN ratios of 0.8455 and 0.3628, respectively, with no significant differences in these ratios between notch and non-notch firms. 相似文献