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A continuing challenge for researchers and practitioners alike is the lack of data on the effectiveness of corporate–community
investment programmes. The focus of this article is on the minerals industry, where companies currently face the challenge
of matching corporate drivers for strategic partnership with community needs for programmes that contribute to local and regional
sustainability. While many global mining companies advocate a strategic approach to partnerships, there is no evidence currently
available that suggests companies are monitoring these partnerships to see if they do, in fact, represent ‘strategic’ investments.
This article argues that applying the management concept of ‘investment performance’ to corporate–community partnerships requires
questioning traditional evaluation methods that focus on the results of programmes or activities. We adopt a case study approach
to introduce an evaluation framework that considers performance from both corporate and community perspectives and that conceptualises
partnership performance as comprising four aspects: (1) the contribution of the partnership to the overall portfolio of a
company’s community investment programmes, (2) the appropriateness of the partnership model, (3) the effectiveness of the
partnering relationship and (4) the ability of the partners to achieve programme goals. The application of this evaluation
framework to an established corporate–community partnership programme provided some useful insights as to how partnership
performance can be improved. 相似文献
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The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada 总被引:1,自引:0,他引:1
Federal tax reform in 1988 flattened the Canadian personal income tax schedule, changing the marginal tax rates for many individuals. Using methods similar to those applied by Auten and Carroll [Rev. Econ. 81(4) (1999) 681] in the study of the effects of the 1986 U.S. Tax Reform Act, we estimate the responsiveness of income to changes in taxes to be substantially smaller in Canada. However we find evidence of a much higher response in self-employment income, in the labor income of seniors and from those with high incomes. 相似文献
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