基于结构方程模型的社会捐赠奖学金育人功能研究

通过采用北京理工大学获得社会捐赠奖学金的学生为调查数据,用因子分析探究影响其育人功能的因子,采用结构方程研究其各潜变量之间及内部的关系,构建了社会捐赠奖学金育人功能的结构方程模型,得出了其育人功能依次表现在导向、感恩社会、激励三方面,并且学生的认知度会影响其功能的发挥。     

社会募捐——中外合作办学筹资的“朝阳”渠道

近年来，中外合作办学发展迅猛。因需求量大、来源有限等特点，中外合作高校办学资金尤为紧张。社会募捐成为其最具潜力筹资渠道。影响合作高校筹资的关键因素在于政策法规不完善、机构不健全和人员素质不高、宣传不到位及捐赠后期管理混乱。解决途径为完善相关政策法规、建立专业机构和提高人员素质、大力宣传及加强捐赠后期管理。     

THE COMBINED EFFECT OF DONATION PRICE AND ADMINISTRATIVE INEFFICIENCY ON DONATIONS TO US NONPROFIT ORGANIZATIONS

We examine the effects that two accounting measures of nonprofit organization (NPO) inefficiency, administrative inefficiency and donation price, have on donations to US NPOs using a better-specified model and industry-specific samples. Although numerous studies examine the effect that donation price has on donations (e.g., Marudas and Jacobs, 2006 ; Marudas, 2004 ; Khanna and Sandler, 2000 ; and Tinkelman, 1999 ), only three studies examine the effect of administrative inefficiency on donations ( Tinkelman and Mankaney, 2007 ; Frumkin and Kim, 2001 ; and Greenlee and Brown, 1999 ). However, none of these studies tests donation price and administrative inefficiency in one model and only two test industry-specific samples of NPOs. We find that misspecifying the model by including only one of these two inefficiency measures creates substantial bias and the effect of administrative inefficiency on donations varies substantially across industries. Administrative inefficiency has a significantly negative effect on donations to NPOs in the full sample and the philanthropy sample, but no significant effect on donations to NPOs in the arts, education, health, or human services samples. Furthermore, donation price has a significantly negative effect on donations to NPOs in the full sample and the education, health and human services samples, but not in the arts or philanthropy samples. Results are also reported for the other variables in the model – government support, program service revenue, fundraising and organizational age, wealth and size.     

Charitable Donations as Social Exchange or Agapic Action on the Internet: The Case of Hungersite.com

SUMMARY

Donations to charity have long been of interest to marketing academics seeking to understand the relationships between nonprofit organizations and their customers. A key area of concern is that of motivation-why do individuals donate time, money and other resources to charities in general or to particular charities? While marketers in particular, and social scientists in general, have explained donation and gift giving in terms of the exchange paradigm, more recently consumer researchers have introduced the notion of agapic (or unselfish) behavior to explain some aspects of gift giving. Using the case of a successful charitable Internet site, Hungersite.com, this paper attempts to contrast the exchange and agapic paradigms of donation behavior, with the re sulting strategic implications this may have for charity marketing strategy.     

Cause-Related Marketing: An Exploratory Study of Campaign Donation Structures Issues

ABSTRACT

Over the past decade, cause-related marketing (CRM) has become a popular and unique promotional tool for brands. Academic research indicates outcomes of such campaigns are generally positive for all stakeholders. Consumers feel they are making a difference, firms benefit from improved public image and increased sales, and the cause or nonprofit organization receives increased publicity and funding. However, there are ethical issues involved when linking a firm with a nonprofit organization as well as potential negatives (Smith and Stodghill 1994; Andreasan 1996; Meyer 1999; Polonsky and Wood 2001). An exploratory research study was undertaken to understand the impact of the structural elements of cause-related marketing campaigns, including how the donation is quantified, the size of the donation relative to the price of the product, the presence of donation deadlines and caps, and the level of promotion used to publicize the campaign. Findings suggest that the structural elements of cause-related marketing campaigns do influence consumers' perceptions of the campaigns. Based on these results, implications for CRM campaign managers and future research ideas are provided. This information will help practitioners, including marketing managers, advertising managers and advertising creative professionals to design the most effective communication tactics for a cause-related marketing campaign.     

以学习目标导向为中介的知识贡献行为的心理促动因素研究

本论文的目的在于研究个体如何愿意在组织中主动贡献自己的知识技能，论文首先讨论个体所具备的“成就动机”以及“职业发展欲望”等特质对于“学习目标”以及“知识贡献”的正面影响，然后进一步论证个体“学习目标”对“知识贡献”的正面影响，并提出“学习目标”在“成就动机”与“职业发展欲望”和“知识贡献”的关系中起到的中介作用，最后根据以上论证提出研究假设并建立模型。本研究在不同行业中，以上司和下属配对方式收集了192套问卷进行实证检验，结果验证了所提出的假设。研究结果对组织如何提升组织内个体的知识贡献行为提供了理论依据和实践参考。     

利用公益性捐赠进行税收筹划对税务管理的影响

当今,公益型捐赠正与一些新的税收现象一起参与到税收筹划活动中,这对我国现行的税务管理系统提出了严峻的挑战。本文以此为例来说明利用公益性捐赠进行纳税筹划对税务管理产生的影响,并对现行税务管理方案提出有针对性改善建议。     

A brief instrument to measure health-related quality-of-life in patients with bone metastasis: validation of the German version of Bone Metastases Quality-of-Life-10 (BOMET-QoL-10)

Aims: This prospective, epidemiologic study was designed to translate the original Spanish Bone Metastases Quality-of-Life-10 (BOMET-QoL-10) questionnaire and undertake a validation of the translated German version of BOMET-QoL-10 in Germany to assess health-related quality-of-life (HRQoL) in patients with bone metastases (BM).

Methods: The translation process included forward and backward translations, and a linguistic validation. Patients aged ≥18 years with histological confirmation of cancer, diagnosed with BM, life expectancy ≥6 months, and fluency in German were eligible for this study (enrolled consecutively in 33 outpatient centers in Germany). Patients were given the German version of BOMET-QoL-10, together with the European Organization for Research and Treatment of Cancer (EORTC) Quality of Life Questionnaire QLQ-C30 and EORTC QLQ-BM22 questionnaires at inclusion, 6 weeks, 3 months, and 6 months after inclusion. A debriefing questionnaire was administered at inclusion to determine patient acceptability and understanding.

Results: Data include 364 patients with BM (median age?=?68 years; females?=?71.7%). The BOMET-QoL-10 is brief and clear (median completion time?=?5?minutes; >90% of patients completed the questionnaire without assistance). The BOMET-QoL-10 forms only one overall scale. All 10 items showed a substantial correlation with the first factor (factor loading, range?=?0.58–0.86). BOMET-QoL-10 exhibits high internal consistency and reproducibility (Cronbach’s alpha?=?0.91; intra-class correlation coefficient?=?0.76). BOMET-QoL-10 showed significant correlations (range?=?0.69–0.79) both with EORTC QLQ-C30 and EORTC QLQ-BM22 within the functioning (physical, social, interference) and symptom (fatigue, pain) scales, displayed significant sensitivity to change in EORTC QLQ-BM22 scores, and proved the potential ability to detect change in HRQoL in patients with different disease status.

Limitations: There was a high proportion of females in this study, which might represent a limitation.

Conclusions: The German version of BOMET-QoL-10 is a valid, reliable, brief, and clear instrument able to measure HRQoL in patients with BM.     

Budget impact analysis of demineralized bone matrix in combination with autograft in lumbar spinal fusion procedures for the treatment of lumbar degenerative disc disease in Spain

Objective: To estimate the budget impact (BI) of introducing local autograft (LA) combined with demineralized bone matrix (LA?+?DBM) in lumbar spinal fusion (LSF) procedures to treat lumbar degenerative disc disease (LDDD) in Spain.

Methods: A decision tree model was developed to evaluate the 4-year BI associated with introducing LA?+?DBM putty to replace currently available grafting methods, including iliac crest bone graft (ICBG), LA alone, and LA combined with beta-tricalcium phosphate (LA?+?ceramics), with 30%, 40%, and 30% market shares, respectively. The analysis was conducted for a hypothetical cohort of 100 patients with LDDD receiving LSF, assuming LA?+?DBM would replace 100% of the standard of care mix. The fusion rates extracted from the literature were validated by an expert panel. Costs (€2017) were obtained from different Spanish sources. Budget impact and incremental cost per successful fusion were calculated from the perspective of the Spanish National Health System (NHS).

Results: Over 4 years, replacing currently available options with LA?+?DBM for 100 patients resulted in an additional cost of €12,330 (€123/patient), and an additional 14 successful fusions, implying a cost of €881 per additional successful fusion. When costs of productivity loss were included, the introduction of LA?+?DBM resulted in cost savings of €70,294 (€703/patient).

Limitations: The lack of high-quality, homogeneous, head-to-head research studying the efficacy of grafting procedures available to patients undergoing LSF, in addition to a lack of long-term follow-up in existing studies. Therefore, the number of fusions occurring within the model’s time horizon may be underestimated.

Conclusions: Acquisition costs of DBM were partially offset by costs of failed fusions, adverse events and reoperation when switching 100 hypothetical LDDD patients undergoing LSF procedures from standard of care grafting methods to LA?+?DBM from the perspective of the Spanish NHS. DBM cost was entirely offset when costs of lost productivity were considered.     

国外高校筹资渠道分析与借鉴

资金匮乏是全球高等教育面临的共同问题,我国也不例外.近年来我国政府为缓解教育资金不足,积极倡导高等教育机构筹资渠道的多元化,国外高校的许多做法对我们很有启示.本文对此进行了探讨.