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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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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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我国民间慈善组织现已成为公益慈善体系不可或缺的重要组成部分,在构建社会主义和谐社会等方面发挥了重要作用,但部分民间慈善组织的诚信缺失严重影响了我国慈善事业的健康有序发展。本文在分析诚信缺失现状的基础上,深入探讨了产生我国民间慈善组织诚信缺失的三大原因。 相似文献
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袁敏 《上海立信会计学院学报》2006,20(5):71-79
国外资信评级机构已经存续了近百年,在资本市场上发挥着重要的作用。关于资信评级的研究也已积累了丰富的成果,内容涉及资信评级的作用、决定因素、信息价值以及级别的可比性一致性等。文章回顾并评论了国外有关资信评级的研究成果,并在此基础上提出了我国资信评级的理论研究应关注的问题。 相似文献
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This study examined the predictive value of multisource ratings of managerial competencies for managerial and organizational effectiveness. Data from 155 subordinates, 59 peers, and 28 supervisors were gathered in order to provide insight into their perceptions on managerial competencies for their managers. With regard to the outcome variable (i.e., effectiveness), both individual‐level (subordinates’, peers’, and supervisors’ ratings of managers) and organizational‐level (Balanced Scorecard) measures were used. As expected, subordinates, peers, and supervisors have distinct perspectives on the managerial competencies that are relevant for effectiveness. Moreover, the specific managerial competencies differ in terms of their predictive validity respectively for managerial and organizational effectiveness. The outcomes of our study suggest that a multisource and multimethod approach is valuable in assessing both managerial competencies and managerial and organizational effectiveness. Several implications for human resource management practices are discussed. © 2014 Wiley Periodicals, Inc. 相似文献
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Abstract. Country risk has become a topic of major concern for the international financial community over the last two decades. The importance of country ratings is underscored by the existence of several major country risk rating agencies, namely the Economist Intelligence Unit, Euromoney, Institutional Investor, International Country Risk Guide, Moody's, Political Risk Services, and Standard and Poor's. These risk rating agencies employ different methods to determine country risk ratings, combining a range of qualitative and quantitative information regarding alternative measures of economic, financial and political risk into associated composite risk ratings. However, the accuracy of any risk rating agency with regard to any or all of these measures is open to question. For this reason, it is necessary to review the literature relating to empirical country risk models according to established statistical and econometric criteria used in estimation, evaluation and forecasting. Such an evaluation permits a critical assessment of the relevance and practicality of the country risk literature. The paper also provides an international comparison of risk ratings for twelve countries from six geographic regions. These ratings are compiled by the International Country Risk Guide, which is the only rating agency to provide detailed and consistent monthly data over an extended period for a large number of countries. The time series data permit a comparative assessment of the international country risk ratings, and highlight the importance of economic, financial and political risk ratings as components of a composite risk rating. 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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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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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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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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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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We the living: the effects of living and deceased donor stories on charitable bequest giving intentions 下载免费PDF全文
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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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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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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学生评教已成为当前高校管理部门监控教师教学质量的主要手段,然而当前高校普遍采用的学生评教模式存在评价指标不科学、评教时间把握不准确、管理措施不合理等缺陷,导致评教结果出现大的偏差。本文设计的评教模式将教师引入学生评教活动,巧妙地解决了上述缺陷,使评教过程更加人性化,评教结果更加可信。 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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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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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