慈善捐赠与技术创新关系研究——基于A股上市公司实证数据

基于2010—2019 年 A股上市公司样本,将内部控制作为调节变量,构建模型,研究慈善捐赠与技术创新的关系,以及内部控制在慈善捐赠和技术创新关系中的调节作用。结果表明：慈善捐赠与技术创新呈显著正相关,说明企业进行慈善捐赠可以促进企业技术创新;内部控制对慈善捐赠和技术创新之间具有正向调节作用。最后提出相关建议。     

An Investigation of the Characteristics of Australian Charitable Donors

Ads using a range of emotional appeals have been used in different donation campaigns, but, if not managed well, can evoke anger and irritation and as a result alienate potential donors. An understanding of the key donors’ demographics, psychographics, and perception of charities can then help build a better advertising campaign toward donation intention. This research therefore aims to investigate this proposition by building and extending on previous research on an Australian sample. The sample was randomly drawn from the Australian White Pages, and identified respondents were mailed a self-administered survey. Results showed that donors are likely to be older and less highly educated. Religiosity was found to have low influence on charitable donations. Australian donors were also more likely to have positive attitudes toward international charities as opposed to national charities. Further research should focus on cross-country comparisons of donor characteristics to provide a more holistic perspective on donor behavior and thus assist managerial decisions in the marketing of charities.     

The New Face of Philanthropy: The Role of Intrinsic Motivation in Millennials’ Attitudes and Intent to Donate to Charitable Organizations

Nonprofits must gain millennials as lifelong donors for future sustainability. The current study aims to analyze the millennials and their intrinsic motivation (Deci et al., 1994), attitudes toward helping others, attitudes toward charitable organizations (Webb et al., 2000), and millennials intent to donate (Bearden et al., 1984) to these organizations. Results indicate that intrinsic motivation is moderately and positively related to attitudes toward helping others. Attitudes toward charitable organizations is moderately strong and positively related to intent to donate. Suggestions toward engaging and motivating millennials include volunteer work that is interesting, enjoyable and valuable to millennials. This study supports previous research on millennials while providing new avenues to engage them such as technology-based solicitations, generational comparative analysis, and intracohort analysis. The implications of this study suggest innovative ways of fundraising such as crowdfunding and social alliances that not-for-profits can tap into to motivate millennials to donate their time and money to their causes.     

Are contributions of time and money substitutes or complements?

This article empirically investigates the relationship between donations of time and money using Canadian tax policy reforms that changed the tax price of charitable donations. The 1988 reform where a charitable tax deduction was converted to a credit and the 2000 reform in provincial income taxes provide tax price variations plausibly exogenous to individuals’ unobserved heterogeneity. Our estimates on cross-price effects imply that individuals make more time donations as the tax price of charitable donations increases and hence money and time donations are substitutes, as some theories would imply. This contrasts with earlier findings using cross-sectional data.     

公募基金会募捐中的信誉研究

目前我国非营利组织正普遍面临着严重的资金短缺问题。公募基金会作为一种非营利组织，资金来源于社会大众的捐赠。募集到足额资金是公募基金会得以正常运行和顺利发展的前提条件。信誉作为公募基金会的一种重要无形资源，在其筹资过程中起着举足轻重的作用。因此，需采取多种措施提高组织信誉以促进其募集资金。     

私人慈善捐赠的经济学分析

与公共提供相比,私人的慈善捐赠行为不仅是一种帕累托改进,而且还更加有利于公平目标的实现。然而现实社会中各国政府往往把公共提供放在首位,私人慈善捐赠则被放在了第三次分配上。因此,现阶段最明智的做法是改革现行税制,把私人慈善捐赠提升到第二次分配层面上来。     

关于拓宽企业慈善捐赠渠道的思考

企业是目前国内最主要的慈善捐赠主体之一,我国慈善事业的健康发展离不开企业的积极参与。然而企业物质捐赠渠道不畅以及企业捐赠扎堆等问题不仅影响了企业慈善捐赠的热情,而且不利于慈善资源的合理配置。转变企业慈善捐赠观念,充分发挥慈善超市的作用,积极探索企业非公募基金会发展之路,将有助于拓宽企业慈善捐赠渠道,进一步调动企业慈善捐赠的积极性。     

中美高等教育社会捐赠问题比较研究

我国应吸收美国高校以社会捐赠扩大高校融资的成熟经验,分析比较中美高等教育社会捐赠之异同,进而对我国高校资金紧缺的现状提出建设性意见和对策,为我国推进和改善高等教育融资体系提供更多借鉴。     

Effect of emotional victim images in prosocial advertising: The moderating role of helping mode

Charities and marketers routinely incorporate images of recipients, for example victims of a flood or famine, in their prosocial advertising; however, previous literature suggests mixed results regarding the effectiveness of relying on sad versus happy images of victims. Recently, due to reactance to excessively traumatic marketing campaigns, happy victim images have been found to be more effective in eliciting prosocial behaviors. To extend this line of research, an experiment found that consumers are more willing to help when viewing advertisements featuring happy children over sad children. Moreover, helping mode moderates the relationship between victim image and helping intentions. The effect of a happy victim image is attenuated when consumers are asked to buy cause-related products rather than donate to charities. According to emotion regulation consumption theory, consumers mitigate the feeling of negative emotions by increasing their intention to buy cause-related products. Practically, the findings provide guidance on integrating victim images in prosocial advertising.     

“婚姻保证金”的效力及法律后果——兼论不法原因给付及其制度构建

＂婚姻保证金＂的法律性质为附条件赠与;按照我国相关的司法解释,条件违反公序良俗原则无效则法律行为本身也应认定为无效,但如此处理难以周延地平衡当事人之间的权利义务关系;应在我国民法中引入不法原因给付制度,在该赠与行为被宣告无效后,适用不法原因给付规则加以规制。