Tesi sul tema "Charitable donations"

Attracting donors to a charity and retaining continuous donations is one of the major concerns of a charity, because this largely affect the capacity of the charity to continue on their cause or to expand their cause. As the market for charitable donations have a large number of donors and charities, the way charities brand themselves is very crucial to receive donations. This work looks to question whether a charity can increase its donations by branding itself close to the ideal perception of a charity in the donor. The question was approached using a two-staged lease square regression model that shows that the congruence between ideal charity perception and the real charity brand is in fact plays a significant role in increasing charitable contributions by donors.

A central problem for charitable organisations is that they do not derive revenues from their core philanthropic activities. Consequently they cannot survive unless they can derive revenues from other sources. The three major sources of these revenues are: (a) Government grants; (b) commercial activities that cross-subsidise the philanthropic activities; and (c) private donations. In each of these fund-raising activities they compete with other organisations, but none more so than in seeking private donations. Consequently, this thesis is concerned with the competition for private donations among charities with similar aims. Fundraising efforts through government grant competition and commercial activities are not considered. The charities considered are located in Australia and Japan, a comparative analysis being an initial major purpose of the research. This was based upon the argument that the behaviour of charitable organisations will be influenced by local culture far more than profit making corporations facing global markets. There was, therefore, an interest in examining how different the forms of competitions might be in the countries. Charitable organisations compete for private donations in two ways. The first is by an efficient and effective service to the charitable organisations‘ recipients. Unfortunately for fundraising, such service is not usually directly observable by potential donors. The second form of competition is the public provision of information, services and marketing and promotion to potential donors, specifically with the aim of eliciting donations. Competition in this form, of course, requires fundraising expenditures on the part of charitable organisations.<br>Thesis (PhD Doctorate)<br>Doctor of Philosophy (PhD)<br>Griffith Business School<br>Griffith Business School<br>Full Text

Betrayal trauma theory (see Freyd, 1996) posits betrayal events often require "betrayal blindness" in order to limit awareness or memory of information regarding the betrayal. This occurs in order to maintain a connection that is necessary for survival. BTT may be applied to events that generally would not be considered traumatic, such as adultery or discrimination. In order to maintain connections within relationships, institutions, and social systems upon which there is a dependency, people (acting as victims, perpetrators, and witnesses) may show betrayal blindness. This dissertation consists of two studies investigating betrayal blindness and betrayal trauma history as they relate to charitable behavior. Study 1 included 467 college students at the University of Oregon who completed self-report measures of trauma history and a behavioral measure requesting a hypothetical donation. Contributions were requested for three scenarios that varied in level of betrayal: natural disaster, external genocide, and internal genocide. Results indicated no significant main effects for trauma history or type of event. However, people were less willing to donate to the group of recipients and the genocide conditions at low levels of emotional arousal. Additionally, those who have experienced high betrayal traumas also were less likely to donate at low emotional response values. Given the lack of significant findings in this experiment, a second study was conducted using a repeated measures design. Study 2 involved 634 undergraduate students at the University of Oregon. In addition to the measures from Study 1, participants also completed additional self-report measures assessing trait measures of prosocial tendencies, social desirability, personality, emotion regulation, and betrayal awareness. There were no main effects on charitable behavior for personality traits, prosociality, emotion regulation, social desirability, or betrayal awareness. Significant order effects were observed when comparing the type of event and betrayal level of event. A between-subjects approach revealed people donated less money to the higher betrayal versions of both types of scenarios. Across both studies, increased affect, particularly guilt, was associated with more charitable behavior. Although there are several limitations of these studies, the findings represent an important first step exploring prosocial behavior within a betrayal trauma framework.

Humans are remarkable for the level of altruistic and prosocial behaviour they display. This has been an enduring puzzle to social scientists who have proposed a range of theories to try to account for human's propensity to act altruistically. This thesis adds to this tradition by exploring a new altruistic preference, known as, reluctant altruism. Reluctant altruists are those who do not trust others to help and display a positive response to high free riding contexts. Chapter one reviews the main influential theories that seek to explain altruistic behaviour and introduces the theory of reluctant altruism. Chapters two to five empirically tests core characteristics of reluctant altruism within a university population. Chapter two attempts to identify whether reluctant altruists choose to support the least supported charity and if observable contexts enhance reluctant altruist's prosocial behaviour. Chapter two shows a clear preference for the least supported charity which is not explained by reluctant altruism or levels of observability. Chapter three tests whether reluctant altruism predicts less trusting helping behaviour in a modified trust game and identifies if reluctant altruists donate more under observable conditions with a larger sample than chapter two. The results show a clear preference for the least supported charity but find no evidence for reluctant altruists displaying less trusting helping behaviour or reluctant altruists donating more in observable contexts. Chapter four tests if reluctant altruists make charitable donations to causes suffering from varying levels of free riding. The findings again show a preference for donating to the least supported charity and displays mixed evidence for reluctant altruist's donating under high levels of free riding. Chapter five explores reluctant altruist's emotional responses pre and post charitable donations. The results indicate that reluctant altruists are more negative pre-donation and do not become happier post donation as might be expected by Negative State Relief theory. Chapter 6, utilises the underdog preference which is a preference to support those at a relative disadvantage to explain the consistent finding over chapters two to four that the least supported charity receives more donations. Chapter seven presents a systematic review and meta-analysis of the effect the observability has on prosocial behaviour. The main finding is the observability has a small positive effect on prosocial behaviour. Finally, in the discussion, I review the mixed findings surrounding reluctant altruism and suggest future avenues of research that might help further clarify reluctant altruism.

Thesis (Ph. D.)--University of North Carolina at Chapel Hill, 2008.<br>Title from electronic title page (viewed Jun. 26, 2009). "... in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Kenan-Flagler Business School Marketing. " Discipline: Business Administration; Department/School: Business School, Kenan-Flagler.

Doctor of Philosophy<br>School of Family Studies and Human Services<br>Sonya Britt<br>The purpose of this research study was to investigate the determinants that explain and predict Christian’s intentions to make lifetime gifts to charities. The research was guided by the theory of planned behavior (Ajzen, 1991) utilizing an expanded model that anticipated Christians who have (a) a favorable attitude toward giving, (b) a perceived pressure from social norms, (c) high levels of perceived behavioral control in their ability to make gifts, (d) a positive moral responsibility toward charitable giving, (e) a history of charitable giving, and (f) a faith based spiritual desire to pursue the Christian way of life would be more inclined to have giving intentions. Survey data were obtained through two pilot studies and a main study (N = 250). The pilot study participants were recruited through the researcher’s social network. The main study participants were enlisted through a contract with Qualtrics, an online survey organization that maintains panels of likely research subjects. Hierarchical linear regression identified support for traditional and expanded models of the theory of planned behavior. In the traditional model, attitude, subjective norm, and perceived behavioral control, all predicted donative intent. In the expanded model, not moral norms, past behavior, and the Christian way of life predicted donating intentions; however, perceived behavioral control a significant predictor in the traditional model, did not predict donative intent. The traditional theory of planned behavior accounted for 65%, and expanded predictors added 11% to the explanation of intention to donate to non-profit organizations in the coming year. The current research has both theoretical and applied implications. Consistent with Fishbein and Ajzen’s (2010) encouragement to improve the traditional model, the expanded model enhanced the predictive ability of the theory of planned behavior with a new determinant, the Christian way of life. The current research also reaffirms the predictive ability of the previously tested factor past behavior and not moral norms. Non-profit organizations may apply these findings by targeting the salient beliefs that are foundational to all predictors of intentions. The current research has identified beliefs associated with attitudes, social norms, perceived behavioral control, moral norms, past behavior, and the Christian way of life that offer non-profit organizations educational opportunities to intervene with donors to improve charitable behavior.

This thesis considers whether the current tax incentives for Australian cross-border philanthropy and their oversight are appropriate to both regulate and facilitate international giving. It finds that Australia has resisted the international trend of liberalising tax incentives for cross-border philanthropy by maintaining a flawed water’s edge policy that limits the ability of Australian donors to engage in tax-effective international giving. The thesis concludes by offering Australian policymakers a principled basis for reform that seeks to maintain an appropriate balance between protecting the interests of the fiscal state and enabling its citizens to fully and effectively contribute to philanthropy’s globalisation.

Although the link between violent video games and aggressive behavior has received extensive coverage, there is growing evidence that prosocial video games can exert a positive influence as well. However, whether these effects generalize to costlier prosocial behaviors that help more distant recipients remains unclear. Here I propose an experimental study to examine whether prosocial video games can influence charitable donation behavior. College students will be randomly assigned to play 45 min of either a prosocial video game (Lemmings) or neutral video game (Tetris), followed by a 10 min filler task (mental calculation). Participants will then be asked to complete a payment form, indicating if they want to donate a portion of their experimental participation payment to a local nonprofit organization. Based on previous research, we predict that there will be a main effect of gender, with female participants more likely to donate than males. Additionally, we hypothesize a main effect of video game, where participants who play the prosocial video game will be likelier to donate than those who play the neutral game. If confirmed, these results would extend the existing literature on prosocial video games beyond informal face-to-face helping behaviors, potentially providing a psychological mechanism for costlier needs such as charitable appeals.

<p>Never before has the interest for charity been greater. At this writing, U.S. charities have collected nearly one billion U.S. dollars (!) only in the aid for the disaster victims in Haiti.But can you get people to give even more? Are there yet unexplored market in which charitable organizations still have growth potential? Traditional economic theory which is based in individuals' rational behavior and self-utility maximization has a hard time to explain the phenomenon of charitable donations. But relatively new research can possibly connect the theory and the phenomenon through the theorem of warm-glow in why people actually donate money anonymously and indirectly to people they never met or will ever know who made the donation. This thesis will examine whether or not a small change in the environment could influence individuals to donate more money and / or more frequently. The study was conducted as a field experiment at an ICA store deposit station where people are faced with the choice to donate their deposit to the Swedish Red Cross instead of getting a voucher for themselves. The obtained results shows a statistically significant difference between the donation of the pledge of over 13 percentage more in the presence of a visual stimulus, more specifically a picture of a poor boy drinking clean water from a tap. That results in a doubling in nominal amounts of donations for the charity. Moreover, I find that people who already before the experiment are sympathetic to donating the pledge do so to a greater extent than people who were not. Neither sex nor age seemed to affect the results in any way.</p>

The nonprofit sector is becoming increasingly important to the U.S. economy both as an employer and service provider. Although most of the sector’s revenues are earned, the ability of the nonprofit sector to generate significant levels of unearned income in the form of grants and contributions reinforces the sector’s uniqueness. This dissertation uses the NCCS-Guidestar data to address questions pertaining to the determinants of nonprofits’ contributions and government grants. Each of the essays’ findings is discussed briefly below. The first chapter examines the relationship between an organization’s finances and the level of government grants received. Because organizations choose to apply for government grants, a Heckman procedure is coupled with fixed effects to produce unbiased, within organization estimates. When controlling for the probability an organization receives grant funding, the average level of grants an organization receives generally increases with improvements in efficiency measures. In testing Brooks’ (2004) adjusted performance measure, the author finds that for many categories of nonprofit organizations, improvements in performance relative to community expectations increase grants for recipients, but better performance reduces the probability an organization receives any government grants. The second essay examines the determinants of direct support to organizations in four of the major categories, namely Arts, Education, Health, and Human Services, using instrumental and panel techniques. Unlike government grants, changes in price do not affect organizations’ expected contributions. When significant, government grants generally crowd out private donations while the effects of program service revenue vary by category and specification. The final essay examines the effects of nonprofit expenses and revenues on direct support for organizations in four small subcategories, Disaster Preparedness, International Aid, Environmental Conservation, and Performing Arts. The essay tests whether the impact of various revenue and expense variables on direct support changes around an unexpected event such as 9/11. Results suggest that the events of 9/11 had a greater moderating effect for categories losing funding compared to categories that received a windfall of contributions.

The purpose of this dissertation is to identify the impact of moral emotions (sympathy and empathy) and religious education on individual behavior. This dissertation is divided into three main chapters. The first chapter examines the effect of sympathy and empathy on tax compliance. We run a series of experiments in which we employ methods such as priming, the Davis Empathic Concern scale, and questions about frequency of prosocial behaviors in the past year in order to promote and to identify empathy and sympathy in subjects. We observe the subjects’ decisions in a series of one-shot tax compliance game presented at once and with no immediate feedback. Our results suggest that the presence and/or the promotion of sympathy in most cases encourage tax compliance. The second chapter takes into consideration religious schooling as a way of helping the development of religiosity or morality on individuals. Our intent is to investigate the effect of religious education on charitable donations in adulthood. Our empirical analysis is based on data from the Panel Study of Income Dynamics dataset. Our estimation results indicate that there is a positive effect of religious education on donations to secular and religious organizations. The third chapter explores the hypothesis that sympathetic individuals are more likely to support income redistribution because they believe that the poor may benefit from this policy. We use data from the General Social Survey to estimate support for income distribution. Our results suggest that some measures of sympathy have a positive effect on support for redistribution. Across all three main chapters, we find that sympathy has mostly small and positive effects on the types of behavior examined in this dissertation, although we are not able to determine the impact of religious education on charitable donations. Despite the sometimes weak results of this research caused by the limitations of the available data and the complexity of the issues studied, we believe that the development of these moral emotions is likely to generate benefits to society.

This thesis looks at the economics of mass media from a variety of perspectives. The main aim is to analyse the key factors that influence media reporting behaviour, and in turn the impact of reportage on individual decision-making processes. The first chapter provides a brief summary of the contextual background of this thesis, by presenting the main points tackled in the subsequent chapters as well as a concise overview of the main contributions across various fields of study. The second chapter explores the relationship between advertisers and the media using a simple model of horizontal and vertical product differentiation in a duopolistic setting. In this framework, when a news story is published one firm will benefit in terms of higher consumer demand and profits, while the other will suffer. Firms can influence the media's decision to publish the news story or withhold it via advertising expenditure. The main result shows that in equilibrium when news signals conform to people's prior beliefs, extreme or strong stories will be withheld from publication by the media. This is because strong stories will result in a drastic decline in profits for one firm, thus providing it with an incentive to switch over and change its production process to mimic the other (beneficiary) firm, thereby eliminating vertical product differentiation. Therefore, the beneficiary firm would have an incentive to ensure that the news story is withheld to prevent this increase in competition and the subsequent erosion of its profit margins. The results provide an alternative rationale to explain recent evidence on under-reporting by the U.S. media in relation to various issues like climate change and the nutritional content of food. The third chapter looks at the responsiveness of individual private behaviour to media coverage of a particular news story. Survey data on charitable gift-giving in the U.S. are used in order to analyse the impact of newspaper coverage of the 2004 Indian Ocean tsunami on both the likelihood and magnitude of monetary disbursements towards the relief effort. The identification strategy employed in this paper exploits differences in county-level growth rates of violent crime in order to account for the variation in newspaper coverage of the tsunami, thus circumventing potential endogeneity problems. The results show that media coverage only had a modest effect on people's decision to donate or not, but conversely had a significant and non-trivial impact on the amount of money donated. Furthermore, this impact was larger for young adults within the 25-34 age bracket and individuals who had undertaken some form of voluntary work in the previous year. These results hold even after the implementation of various robustness tests, and serve to highlight the growing influence of the media on people's behaviour. The final chapter analyses the impact of media reports on electoral outcomes, and in particular the extent to which soft or sensationalist news reportage influences voting. Survey data on individual voting behaviour during the 2000 U.S. Presidential election is used, together with a novel dataset on the amount of coverage afforded to the Monica Lewinsky scandal over the period January 17, 1998 to August 31, 2000. We first show that Lewinsky coverage was not driven by the newspapers' political bias, but rather by other factors including tabloid journalism. This independence enables us to focus solely on the impact of media reports on voting, in contrast to the rest of the literature which deals with the electoral influence of politically-biased media outlets. We then look at how newspaper coverage of the Lewinsky scandal influenced voting patterns in the 2000 U.S. Presidential election. To account for potential endogeneity issues we use county-level variation in the number of deaths caused by extreme weather events as an instrument for Lewinsky articles. We find that media coverage of the scandal had a positive and statistically significant impact on the likelihood of voting for George W. Bush, and conversely a negative influence on the probability of voting for Al Gore: this pattern is visible among both Democrats and Republicans. The results are robust to various tests, and raise several questions regarding the media's role within the democratic process.

Previous research has found that family socialization influences financial giving behaviors and that financial giving predicts personal wellbeing. However, little research since the early 1980s has explored this phenomenon, and virtually none of the research has been qualitative in nature. As part of the Whats and Hows of Family Financial $ocialization project, this study employs a diverse, multi-site, multigenerational sample (N = 115) to qualitatively explore the following research question: how do children learn about financial giving from their parents? In other words, how is financial giving transmitted across generations? From interviews of emerging adults and their parents and grandparents, three core themes emerged: "Charitable Donations," "Acts of Kindness," and "Investments in Family." Various topics, processes, methods, and meanings involved in this socialization are presented, along with implications and potential directions for future research.

Webpage design is an important factor in the capturing of new donor populations and increasing charitable giving. Charities often use emotional appeals when soliciting donations but little is known about the effects of embedding different verbal triggers directly into donation buttons. The aim of this study was to investigate the effects of three emotional triggers on donor compliance, donation amount and trust in the charity. A between-groups experimental design was used to test six hypotheses regarding the impact of social approval, empowerment, and guilt on donor compliance, donation amount and trust in the charity. Eighty students completed the research protocol using a simulated online donating platform. The hypotheses were not supported and the implications of the findings are discussed within the context of the strengths and limitations of the research design.

This thesis focuses on developing a comprehensive framework for understanding the challenges NGOs face with in-kind donations in disaster relief. The overwhelming problem of inappropriate material donations, often referred to as the second disaster, has plagued disaster relief operations for decades now in both domestic and international disaster response. Despite efforts to promote ``cash only'' giving in disaster relief, unsolicited and mostly inappropriate in-kind giving continues to challenge NGOs in every major disaster. Researchers have identified this as one of the most pressing yet understudied challenges in disaster relief to date. This thesis is divided into three parts. In the first part, we conduct a multidisciplinary literature review from philanthropy, economics, public policy, corporate philanthropy and corporate social responsibility to understand why donors donate in-kind and why NGOs accept those donations. We describe the roles of the various players involved and explain the structure of the distribution channels in-kind donations follow both in disaster and non-disaster contexts. We then explain the challenges NGOs and their donors face with in-kind donations in the context of these channels. We identify systemic issues in the distribution channels and highlight current policies and practices that contribute to the second disaster. In the second part of this thesis, we propose a comprehensive framework to help donors, NGOs and policy makers comprehend the scope of the problem and identify strategies to address the challenge of unsolicited donations in disaster relief. Our framework provides a succinct representation of the main issues and players involved in the process in a format that is simple to work with and easy to understand. It supports comprehension of the many related issues and can help NGOs and policy making bodies (e.g., FEMA, NVOAD, USAID) assess current strategies and devise new approaches and solution strategies. In the third part of the thesis, we exploit our framework to propose a tiered strategy consisting of a set of solutions ranging from decision tools to help NGOs better screen in-kind donation offers to entire new channels for more productive in-kind giving in disaster relief. Each of these solutions may deter only a small fraction of the inappropriate flows, but together they can dramatically diminish the problem. Our proposed NGO decision tools both allow quick screening of donation offers in disaster relief and provide a framework for strategic management of corporate in-kind donations in the long term. We also propose a ``retail donation model" which can transform a portion of the current stream of unwanted and unusable in-kind donations from individuals and community groups into a valuable source of needed relief supplies through an entirely new donation channel. We document a successful implementation of an on-line retail donation model in the 2012 Sandy response.

碩士<br>長榮大學<br>經營管理研究所<br>99<br>Based on the profit maximization theory and agency theory, this research, using samples from Taiwan Listed and OTC Listed Companies, 1997 to 2009, verified and studied the influential factors on the enterprise charity donation possibility and amount. The research results are exhibited as follows: (1) The logistic regression analysis displayed that an enterprise with independent directors and higher institutional holding contributes donated less, while companies having larger board scale, higher insider shareholding ratio, higher free cash flow and foundation donated more. The agency theory, hence, was proved. A firm with higher advertisement expense and larger enterprise scale makes more charity donation, which matches the profit maximization theory. (2) According to the results of multiple regression analysis, corporations having independent directors donated less, while those with foundation donated more. Thus, the agency theory was confirmed. Companies having higher advertisement budget, labor intensity and profit ability made more charitable donation, which matches profit maximization.

碩士<br>明新科技大學<br>資訊管理系碩士班<br>107<br>This study aims to understand the motivation and behavior pattern for Taiwanese charity contributors. This paper proposes a method that links the Association Rule, Bayesian network and decision tree modeling for causal analysis. According to our research, the donor behavior is related to donors’ religion. On the other hand, we found that female, employed people who lived in the north Taiwan is more willing to donate. The data mining result for targeting marketing in charity contributors can offer the charity foundations the information for marketing decision making. Based on the findings of this study, conclusions and implications for management are discussed.

This research is focused on the concept of corporate charitable donation. The thesis aims at exploring the different tax policy considerations that should be taken into account by decision-makers throughout the globe in the design of philanthropic regimes that are adjusted to the specific temporal and geographic idiosyncrasies. On the other hand, this work also intends to stimulate donation’s social functions for the fulfilment of critical societal challenges and needs. It aims to provide a research breakthrough in legal and policy analysis, allowing the superation of the current paradigm which is still mainly grounded on the understanding that any measures associated with donations are exceptional, qualifying as an incentive or benefit which does not really belong to the structural features of a sound tax regime. The thesis is based on the understanding that corporate charitable donations are evolutive. They are pre-regulatory realities grounded in social, behavioural, conduct, moral and ethical and even religious elements. This factor needs to be taken into account in the design of any philanthropic regime. Also, the research aims to allow a paradigm shift from an altruistic-based approach to a functional approach. This research departures from the fundamental premise that a disposal should be considered a corporate charitable donation depending on the societal functions achieved. As such, a donation will exist as long as a disposal contributes to the reduction of charitable shortages, to further social integration, to widespread values or to raise awareness of social issues, even if there is no animus donandi. This allows viewing donations as intrinsically bilateral relations, with benefits arising for both donee and donor. There is certainly a material/physical dimension in most donations. However, and breaking with some traditional approaches, this thesis acknowledges that there is also an important immaterial dimension, as many charitable donations have effects at the level of habits, knowledge, and/or personal development of community members (e.g. cultural development). The acceptance of this imaterial facet is a first step towards an understanding of giving practices as bilateral relations, with benefits for both parties. Corporate donors, simply by participating in the philanthropic relationship, become exposed to a setting that allows them to be beneficiaries of their own donations (e.g. by donating to a museum, donors become exposed to a cultured setting). In addition, the charitable donations’ societal functions go far beyond reducing shortages of charitable supplies. By allowing strengthening relationships between donors and charitable beneficiaries, donations also contribute to social integration, bringing together social classes and different segments of society. They also contribute to the dissemination of core societal values and principles worthy of protection and raise awareness of social issues that otherwise could remain unknown. Moreover, in the current state of development, the survival of modern corporations depends on their social integration with the communities with which they interact. Anti-social behaviours tend to be frowned upon by the community and affect business. Thus, donations must be seen as an instrument of comunal integration that allows corporate donors to demonstrate their social concerns to their customers, and even to their collaborators and employees. Even if counter-intuitive, corporate donations should not be seen as a conundrum but rather perceived as instruments allowing corporations to pursue their business objectives, meeting social conventions and commercial practices and, in a nutshell, potentiate a corporate’s search for profit. Considering all of the above, this dissertation suggests a tax concept of corporate charitable donation and describes how corporate philanthropic regimes should be designed from a tax policy perspective. The proposal is a particularly broadminded one in terms of eligible objects, namely by sustaining the admissibility of in-kind donations, notably volunteer work or assignments of use. It also recommends expanding the scope of beneficiaries, being them be individuals or other for-profit entities. Driven by the need to maximise the business objectives underlying most corporate charitable donations, the proposal describes which economic benefits can be derived from giving practices that do not disqualify the donation (by constituting a consideration). The impact of international law on the design of domestic philanthropic regimes is also considered by this research. The case law Court of Justice of the European Union on cross-border donations is critically reviewed, in a way that allows for a wider reading of the Courts’ rulings. Despite the limitations, the thesis clearly points out that Member-States retain much more leeway than traditional doctrine recognises, particularly in the inclusion of certain territorial features. Despite the absence of international law instrument regulating the subject matter, the dissertation provides new insights on the function and limits emerging from the non-discrimination provisions included in most tax treaties. Among others, those provisions clearly point in the direction of requiring a mandatory deduction of corporate charitable donations in a significant number of cases. As in any regime, prevention of abusive practices and the fight against the traditional veil of suspicion hovering over the use of resources by charities are also a concern. As such, a cross-checking methodology is suggested. Accordingly, both donor and donees should contribute to control the accurateness of the elements to be taken into account for the production of any legal and tax entitlements. Based on the understanding that charitable deductions/credits should mostly be seen as structural features of each tax system, the dissertation suggests the elimination of any tax incentives or benefits from philanthropic regimes (e.g. incremental deductions). In conclusion, this thesis aims at leading to a new understanding of the concept, role and functions of corporate charitable donations. Besides its theoretical merits, this new understanding is used as the basis for the discussion of the tax policy elements that should be used by decision-makers, throughout the world, in the design of new philanthropic regimes. Their revision in the light of the coordinates provided by this dissertation is crucial since it allows, on the one hand, reconciling this regime with constitutional imperatives and, in the other hand, allows strengthening the role of corporate charitable donations in the construction of better communities and societies.<br>A presente investigação centra-se no conceito de donativo empresarial, identificando os elementos de política fiscal que devem ser considerados na elaboração de regimes de mecenato empresarial devidamente ajustados às idiossincrasias de cada sociedade em cada momento histórico. Por outro lado, a presente dissertação tem ainda como objetivo criar as condições necessárias para estimular as funções sociais dos donativos, tendo em vista a resolução de carências e de outros desafios sociais. Assim, pretende-se contribuir para a evolução da ciência do direito e para o enriquecimento das soluções de política fiscal, através da superação do paradigma atual ainda largamente baseado no entendimento de que quaisquer medidas associadas ao mecenato e à filantropia, nomeadamente os donativos, são excecionais, qualificando-se como incentivos ou benefícios fiscais, e não características estruturais do sistema fiscal. A tese baseia-se no entendimento de que o conceito de donativo empresarial é evolutivo e pré-regulatório, resultando de dinâmicas sociais, comportamentais, de conduta, morais, éticas e até religiosas. Este entendimento deve, assim, ser tido em consideração na elaboração de regimes de mecenato empresarial. Adicionalmente, a presente investigação visa permitir uma mudança de paradigma, de uma abordagem baseada no altruísmo para uma abordagem funcional. Esta investigação parte da premissa fundamental de que uma transferência gratuita deve ser considerada um donativo desde que cumpra com uma função social. Desta feita, existirá um donativo desde que a transferência contribua para uma redução de carências sociais, para a integração social, para a divulgação de valores e criação de consciência social, mesmo na ausência de animus donandi. Esta perspetiva da relação filantrópica permite considerar que através dos donativos são estabelecidas relações intrinsecamente bilaterais, nas quais são gerados benefícios tanto para os mecenas como para os beneficiários. Sem prejuízo de os donativos terem uma dimensão material, e contrariamente a uma visão mais tradicional, esta tese defende que existe uma dimensão fortemente imaterial nas relações mecenáticas, através da qual são produzidos efeitos ao nível dos hábitos, do conhecimento e/ou do desenvolvimento pessoal da comunidade (e.g., desenvolvimento cultural). A aceitação desta faceta imaterial é um primeiro passo para o entendimento das práticas mecenáticas como relações bilaterais com benefícios para ambas as partes. Os mecenas empresariais, pela mera participação na relação filantrópica, beneficiam da exposição a um determinado contexto que permite que estes sejam beneficiários dos seus próprios donativos (e.g., através de um donativo a um museu, os mecenas são expostos a um contexto adequado ao seu desenvolvimento cultural). No entanto, as funções sociais dos donativos excedem, em muito, a redução de carências sociais. Ao estabelecer uma maior proximidade entre mecenas e beneficiários, os donativos contribuem para uma maior integração social, aproximando classes sociais e diferentes segmentos da sociedade. Os donativos permitem igualmente a disseminação de valores sociais merecedores de tutela e criam consciência social relativamente a problemas que, de outra forma, não seriam devidamente acautelados. A sobrevivência das sociedades comerciais, no atual estado de desenvolvimento da sociedade, depende, em muitos casos, da sua integração nas comunidades onde aquelas se inserem. Comportamentos antissociais tendem a merecer a censura da comunidade, o que afeta as relações comerciais. Assim, os donativos devem ser entendidos como instrumentos de integração comunitária que permitem às sociedades comerciais demonstrar as suas preocupações sociais perante os seus clientes, empregados e até perante outros colaboradores. Embora possa parecer contraintuitivo, os donativos empresariais devem ser considerados instrumentos aptos à prossecução dos objetivos comerciais das empresas, nomeadamente através do cumprimento de usos sociais e práticas comerciais e, genericamente, mediante a sua utilização para a prossecução de lucros. Considerando o referido, esta dissertação propõe um conceito fiscal de donativo empresarial e, partindo de uma perspetiva de política fiscal, descreve como deve ser estruturado um regime de mecenato empresarial. A proposta apresentada é particularmente permissiva no que respeita à admissibilidade de donativos em espécie, nomeadamente quanto ao voluntariado. O regime proposto alarga ainda o escopo de beneficiários elegíveis, nomeadamente a pessoas singulares e outras sociedades comerciais. Motivada pela necessidade de maximizar os objetivos empresariais que subjazem a grande parte das práticas mecenáticas, a proposta descreve quais os benefícios que podem ser obtidos pelos mecenas sem que o donativo seja desconsiderado. O impacto do Direito Internacional no desenho dos regimes de filantropia empresarial é igualmente considerado na presente investigação. A jurisprudência do Tribunal de Justiça da União Europeia relativa a donativos internacionais é criticamente analisada. Sem prejuízo das limitações resultantes da referida jurisprudência, e contrariamente à doutrina mais tradicional, a tese defende que os Estados-Membros podem, ainda assim, manter alguma liberdade no estabelecimento de requisitos territoriais. Embora não exista um instrumento de Direito Internacional que regule diretamente as relações mecenáticas em cenários internacionais, a presente dissertação defende a aplicação aos donativos das cláusulas de não discriminação incluídas na maioria dos Acordos para Eliminar a Dupla Tributação. Defende-se, com efeito, que ao abrigo das referidas cláusulas a dedutibilidade dos donativos é obrigatória num número significativo de casos. Como em qualquer regime, a prevenção de práticas abusivas e a suspeição que paira sobre a gestão de recursos pelo terceiro setor são igualmente abordadas. A este respeito, é sugerida uma metodologia de controlo recíproco, através da qual tanto os mecenas como os beneficiários devem efetuar um controlo efetivo sobre a correção dos elementos que devem ser tidos em consideração na verificação de todos os elementos jurídicos e fiscais da relação filantrópica. Baseando-se no entendimento que a dedução/crédito de donativos devem ser entendidos como um desagravamento estrutural, a presente dissertação sugere a eliminação de todos os incentivos e benefícios fiscais das relações filantrópicas (tais como as majorações). Em conclusão, esta tese defende um novo entendimento do conceito, do papel e das funções dos donativos empresariais. Para além da construção teórica apresentada, a presente dissertação descreve as opções de política fiscal que devem ser adotadas pelos decisores políticos. Acresce, por fim, que a revisão dos regimes de mecenato empresarial de acordo com as coordenadas apresentadas é crucial, já que permite reconciliar os princípios da constituição fiscal com uma maior eficiência dos donativos empresariais na construção de sociedades mais desenvolvidas.

Indiana University-Purdue University Indianapolis (IUPUI)<br>How is charitable giving influenced by other donors’ charitable giving? Do people give more in the presence of other donors who are similar to themselves? Most research suggests that individuals are positively influenced by others who are similar across a variety of behaviors. In the charitable giving contexts, people are more likely to donate (or donate more) to the same cause if others who are similar donate. Yet, prior research has paid little attention to potential non-linear effects of similarity on charitable giving. Is there a certain amount of similarity that is too much? My dissertation investigates this research question through two different methodological approaches, a systematic literature review and an experimental study. The findings suggest the curvilinear effects of similarity on charitable giving (i.e. self-other oversimilarity hypothesis); that is, individuals are more likely to donate (and donate more) in the presence of other generous donors who are moderately similar to themselves. Yet, individuals are less likely to donate (and donate) less in the presence of other generous donors who are in high similarity to themselves. In other words, too much similarity between donors may actually backfire in charitable giving contexts when others give generously. This dissertation consists of a brief overview of similarity (Chapter 1), a systematic literature review (Chapter 2), an experimental study (Chapter 3) and a research proposal (Chapter 4). Chapter 1 in this dissertation identifies the importance of similarity in social relationships. Chapter 2 investigates the effects of similarity on charitable giving and identifies the literature gap. Chapter 3 attempts to fill the gap via developing and testing self-other oversimilarity hypothesis. It further offers practical implications for nonprofit fundraising practices on how to apply similarity between donors to motivate more funding. In order to provide additional empirical evidence that may contribute to theory and practice, and to address certain limitations of the current experimental study, Chapter 4 proposes a new research project to further test self-other oversimilarity hypothesis in the presence of a stingy donor.

Indiana University-Purdue University Indianapolis (IUPUI)<br>This dissertation explores growth among American charities by examining 25 years of the Philanthropy 400, an annual ranking published by The Chronicle of Philanthropy of the 400 charities receiving the most donations. Data preparation for the Philanthropy 400’s first analysis remedied publication deadline constraints by aligning data by fiscal years and adding 310 charities omitted from the published rankings, resulting in a study population of 1,101 charities. Most studies of charity finance examine individual Forms 990. The Philanthropy 400 uses consolidated financial information from entire organizational networks, creating the same basis for charities filing a single Form 990, like the American Red Cross, and charities with affiliates filing more than 1,000 Forms 990, like Habitat for Humanity. Organizational ecology theory frames examination of aggregate changes in the Philanthropy 400. Two questions examine how age and dependence on donations as a percentage of total income affect persistence in the rankings. A third question examines the changing share of total U.S. giving received by ranked charities. Despite stability resulting from the same charities occupying 189 of the 400 ranking positions every year, the median age of ranked charities decreased. Younger charities generally climbed within the rankings, while older charities tended to decline or exit the rankings. Younger new entrants often persisted in the rankings, suggesting some donors embrace various new causes or solutions. Charities ranked only once or twice decreased in number with each successive ranking. Most charities ranked only once entered the rankings by receiving two or more times their typical amount of donations, suggesting that sustained fundraising programs regularly outperform charities that periodically experience years of extraordinarily high donations. The aggregate inflation-adjusted donations received by the Philanthropy 400 increased during the study period and increased as a percentage of total U.S. giving. As predicted by organizational ecology, the increasing percentage of total U.S. giving received by the Philanthropy 400 coincided with slowing growth in both the number of U.S. charities and total U.S. giving. If the Philanthropy 400 continues to increase its percentage of total U.S. giving, this could affect financing for smaller charities.

This thesis explores some theoretical and empirical issues in the voluntary contributions to public good. Chapter I contains a brief motivation and introduction. In chapters II and III, we analyze two non-cooperative methods for either enhancing or mitigating externality-causing activities. Chapter II deals with positive externality in the public good contribution context, and chapter III with negative externality in the pollution abatement context. Chapter IV contains an empirical analysis of charitable donations by the elderly. Chapter II models the so-called ``corporate challenge gift'' used in real world fund-raising, and adopts the concept to voluntary contributions to public goods more generally. We model the process as a sequential game in public good contributions. One of the agents sets a quantity-contingent matching scheme to leverage higher contributions from the other players. Under the assumption that the preferences of agents are public information and the assumption that the scheme setter can commit to the matching plan, we show that the scheme brings efficient levels of total contributions to the public good. Chapter III applies some ideas from a joint work with Professor Robin Boadway and Professor Jean-Fran\c{c}ois Tremblay on ``Commitment and Matching Contributions to Public Goods'' to the issue of reducing negative externality-causing activity. In particular, it adapts both the Guttman-Danziger-Schnytzer type of rate-matching mechanism and the quantity-contingent matching method for public good contributions to the international pollution abatement problem. In a simple two-country model, we find that both matching schemes induce the countries to internalize the negative externality imposed on the other country. However, perhaps due to the lack of enough policy instruments, they cannot equate the marginal costs of abatement across the countries, leaving room for Pareto improvement. This further improvement can be achieved if the two countries also contribute to a conventional public~good. Chapter IV is an empirical exercise on some positive externality-generating activities by the elderly. It attempts to document the charitable giving of money and time by people aged 60 or above in the 2003 PSID data for the United States and analyze the influences of some economic and demographic factors on these activities. Income, wealth, the subjective rating of health status, and years in school are found to have statistically significant impacts. Income and wealth appear to have distinct influences. The tax price of money donation also has a statistically significant effect on money donations.<br>Thesis (Ph.D, Economics) -- Queen's University, 2007-11-19 01:48:10.777

碩士<br>國立交通大學<br>管理學院管理科學學程<br>100<br>Among the charitable activities going on in the society, the victims in need can be categorized in two major types: the emergent poor and the chronic poor. In this research, we define the emergent poor as victims who face with sudden, unpredictable difficulties, and thus suffering a drastic drop in living standards. Without help from the outside world, the emergent poor can barely survive the hardship. On the contrary, the chronic poor are people who for a long time have been living in poverty, and they need help from others to sustain basic level of living. On the other hand, this research divides charitable fundraising appeals into two categories: other-benefit appeals and self-benefit appeals. Other-benefit appeals highlight that the main beneficiary of support is the victim, while self-benefit appeals, the donor. This research further poses a research question: what effects do karmic-reward appeals, one form of self-benefit appeals have on donation amount? In the experiment, the author tests the prediction that other-benefit appeals generate more favorable support than self-benefit appeals for the emergent poor. For the chronic poor, self-benefit appeals are more effective than other-benefit appeals in generating donations. Answering the research question, karmic-reward appeals prove less effective than other-benefit appeals but more effective than self-benefit appeals for the emergent poor; for the chronic poor, karmic-reward appeals is the least effective among the three types of appeals.

This dissertation is a collection of three essays in the fields of environmental and public economics. The first essay assesses the effect of government spending on charitable donations to environmental causes. Using a theoretical model, I solve for changes in private donations due to increased government spending and contrast this with changes due to direct grants to nonprofit organizations. Depending on the nonprofit’s fundraising response, government spending may result in the crowding out or in of private giving. I empirically investigate this topic using data from the tax returns of environmental charities as well as a panel survey data set on the philanthropic behavior of individuals. My results indicate that government expenditures on the environment actually crowd in private giving, partly due to the increased fundraising response by charities. The second essay examines the incidence of a pollution tax scheme in which tax revenue is returned to low-income workers. Using a general equilibrium model with both skilled and unskilled labor, a decomposition of the real net wage effects shows the effect of the tax rebate, the effect on the uses side of income (higher product prices), and the effect on the sources side of income (relative wage rates). Numerical examples show that returning the revenue to the low-skilled workers is still not enough to offset the effect of higher product prices; in almost all cases, the rebate does not prevent a reduction in the real net wage. The third essay studies the distributional effects of the SO2 allowance market. Even if low-income households do not have large budget shares for the polluting good, grandfathered permit systems may still be regressive since the permit rents accrue disproportionately to wealthy shareholders in the polluting industry. I estimate the burden imposed on different income groups under a grandfathered permit policy and compare this with the burden under an auctioned policy. Using Monte Carlo techniques, I calculate the 5th and 95th percentiles of the distribution of possible results. I find evidence of regressivity for grandfathered permits whereas an emissions tax/auctioned permit system can be progressive if the scarcity rents are distributed in lump sums.<br>text

碩士<br>國立臺北大學<br>財政學系<br>98<br>Lottery is a type of gambling activities. There have been many countries that have various types of lottery tickets issued as a way to raise funds for supporting charitable activities. Accordingly, the surplus of Taiwan lottery revenue is mainly earmarked to enhance the local social welfare. One of concerns by the non-profit charitable organizations was whether the increase in purchasing charitable lotto (indirect donation) would decrease the direct charitable or so called traditional general donations? The purpose of this study is to employ the data from 2002 to 2005 of Survey of Family Income and Expenditure in Taiwan Area of Republic of China, such as the variables of heads of household, personal characteristics, donation amount, and lottery tickets expenditure data, to evaluate the substitution/complement relationship between charitable donation and charitable gambling. The individuals’ behaviors are considered as follows. Firstly, the decisions of participating in giving general donation and purchasing charitable lottery are assumed to be decided simultaneously, hence a bivariate Probit model is used to assess what factors will affect the individual decisions. In the second, the decisions of amounts of general donation and charitable lottery expenditures are also assumed to be decided simultaneously, therefore a bivariate Tobit model is used to evaluate which factors will affect these expenditures. The empirical results showed the relationships between general donations and charitable lottery expenditures were complementary, while government spending would stimulate the amounts of charitable donation and lottery expenditures. Thereafter, the effect of issuing charitable lottery on non-profit charitable organizations would be positive, i.e., the issuing charitable lottery exhibited a positively stimulating effect on the individuals’ general donations. Keywords: Donation, Charitable Gambling, Complement Relationship

碩士<br>逢甲大學<br>財稅所<br>93<br>Since its launch in January 2002, the Taiwan Lottery has not only offered many employment opportunities, but also created plenty of surpluses. However, will a rapid increase in lottery expenditures lead to a reduction in charitable donations relatively? The purpose of this study is to employ The 2003 Survey of Family Income and Expenditure in Taiwan Area of Republic of China to evaluate the substitution/complement relationship between charitable donation and charitable gambling. A total of 13,688 samples is considered. We first assume that individuals make the decisions of whether to charitably donate and whether to purchase lottery simultaneously. Hence a bivariate Probit model is employed to estimate the impacts of social demographic variables on these two decisions. Further, we assume that the decisions of whether and how much to donate and purchase a ticket are made simultaneously. Therefore, a bivariate Tobit model is adopted to examine the effects on these two decisions. The empirical results show that the amounts of charitable donation and charitable gambling are increased as the tax price of donation decreases. Consumers may consider charitable donation and charitable gambling as being complementary to each other. The fear that the private charity authorities consider the popularity of lottery may crowd out the willingness and the amount of individual’s donation does not exist.

In direct marketing, understanding the response behavior of consumers to marketing initiatives is a pre-requisite for marketers before implementing targeting strategies to reach potential as well as existing consumers in the future. Consumer response can either be in terms of the incidence or timing of purchases, category/ brand choice of purchases made as well as the volume or purchase amounts in each category. Direct marketers seek to explore how past consumer response behavior as well as their targeting actions affects current response patterns. However, considerable heterogeneity is also prevalent in consumer responses and the possible sources of this heterogeneity need to be investigated. With the knowledge of consumer response and the corresponding heterogeneity, direct marketers can devise targeting strategies to attract potential new consumers as well as retain existing consumers. In the first essay of my dissertation (Chapter 2), I model the response behavior of donors in non-profit charity fund-raising in terms of their timing and volume of donations. I show that past donations (both the incidence and volume) and solicitation for alternative causes by non-profits matter in donor responses and the heterogeneity in donation behavior can be explained in terms of individual and community level donor characteristics. I also provide a heuristic approach to target new donors by using a classification scheme for donors in terms of the frequency and amount of donations and then characterize each donor portfolio with corresponding donor characteristics. In the second essay (Chapter 3), I propose a more structural approach in the targeting of customers by direct marketers in the context of customized retail couponing. First I model customer purchase in a retail setting where brand choice decisions in a product category depend on pricing, in-store promotions, coupon targeting as well as the face values of those coupons. Then using a utility function specification for the retailer which implements a trade-off between net revenue (revenue – coupon face value) and information gain, I propose a Bayesian decision theoretic approach to determine optimal customized coupon face values. The optimization algorithm is sequential where past as well as future customer responses affect targeted coupon face values and the direct marketer tries to determine the trade-off through natural experimentation.<br>text

abstract: Microlending aims at providing low-barrier loans to small to medium scaled family run businesses that are financially disincluded historically. These borrowers might be in third world countries where traditional financing is not accessible. Lenders can be individual investors or institutions making risky investments or willing to help people who cannot access traditional banks or do not have the credibility to get loans from traditional sources. Microlending involves a charitable cause as well where lenders are not really concerned about what and how they are paid. This thesis aims at building a platform that will support both commercial microlending as well as charitable donation to support the real cause of microlending. The platform is expected to ensure privacy and transparency to the users in order to attract more users to use the system. Microlending involves monetary transactions, hence possible security threats to the system are discussed. Blockchain is one of the technologies which has revolutionized financial transactions and microlending involves monetary transactions. Therefore, blockchain is viable option for microlending platform. Permissioned blockchain restricts the user admission to the platform and provides with identity management feature. This feature is required to ensure the security and privacy of various types of participants on the microlending platform.<br>Dissertation/Thesis<br>Masters Thesis Software Engineering 2020

碩士<br>國立中央大學<br>資訊管理研究所<br>99<br>With the constantly changing overall global environment, both profit and non-profit organizations are facing increasingly fierce competition with their competitors. For non-profit organizations, how to use the proper charitable appeals to convey their management ideals to the public, in order to increase the consumer‟s donation intention is an important issue. For the profit organizations, cause-related marketing strategies have always been a highly esteemed and are a commonly used marketing strategy among companies. However, the problem of designing attractive details that can encourage the public to donate more freely while increasing one‟s own sales and profits is another important issue worthy of future study. This study reviews a large amount of related research, and mainly discusses different charitable appeals adopted by charitable organizations (self-benefit appeal and other-benefit appeal), as well as what the cause-related marketing strategies adopted by corporations (product‟s charitable premium) and their influence on consumer‟s donation intentions. This study review and integrates the research model and hypotheses of researches, including White and Peloza（2009）, Merchant, Ford and Sargeant（2010）, Wong and Leszczyc（2010）, then explores the effects of charitable appeals and cause-related marketing on the consumer‟s donation intentions, and attempt to add two moderators－feedback and public self-consciousness to test if they are possible to modify consumer‟s donation intentions. For this study, we choose to use the on-job masters and EMBA students in National Central University as our research subjects. Research data is gathered by distributing a physical questionnaire. A sample of 151 replies was analyzed using the SPSS 17.0 statistical software to indentify relevant research data and hypotheses. The main results we obtained can be summarized as follow: (1) charitable appeals have a notable effect on consumer‟s donation intention, and other-benefit appeal is better than self-benefit appeal to attract consumers. (2) Cause-related marketing has a notable effect on consumer‟s donation intention, and the higher charitable premium products than the lower charitable premium product can promote consumer‟s donation intention. (3) Reviewing the relationship between charitable appeals and consumers donation intentions has a significant moderating effect by feedback. (4) Reviewing the relationship between cause-related marketing and consumers donation intentions has not a significant moderating effect by feedback. (5) Reviewing the relationship between charitable appeals and consumers donation intentions has a significant moderating effect by public self-consciousness. Finally, based on the results, we propose two suggestions for practical operations and management. They are as follows: (1) charitable organizations should primarily use the other-benefit appeal. (2) corporations should use the cause-related marketing strategies. We hope that the conclusions made in this study will provide future businessmen with a guideline for their business strategies.

碩士<br>國立政治大學<br>財政學系<br>107<br>This research uses lottery inome as an exogenous variable of income, thus we can acquire pure income effect of charitable donation. We derive the data of lottery winners from the Fiscal Information Agency (FIA). The information of charitable donation is collected by FIA, too. After a process of data organizing, we establish a four-year panel data. Then we use Difference –in–Differences method to test whether winning large prizes of lottery has the significant effect on charitable donation. We define winners who won over one million as our experimental group, and winners who won between two thousand and five thousand as our control group. We found that the effect of winning large prizes of lottery has a significant effect on charitable donation. We got two key findings: escalation of the proportion of the charitable donation, larger amount of charitable donation. Moreover, the income elasticity of charitable giving is about 0.05, and the wealth elasticity of charitable giving is about 0.73. In conclusion, we provide evidence that lottery winners in Taiwan will have positive effect on charitable donation.

Thesis (Ph. D.) -- University of Alberta, 2010.<br>Title from pdf file main screen (viewed on February 1, 2010). A thesis submitted to the Faculty of Graduate Studies and Research in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Marketing, School of Business. At head of title: University of Alberta. Spring 2010. Includes bibliographical references.

碩士<br>南開科技大學<br>福祉科技與服務管理所<br>101<br>Donations are the main source of funding for charitable organizations. Due to global economic downturn env ironment, financial donations have been greatly reduced and this makes charities increasingly difficult to operate. In order to keep charities sustainable work, promote the donation willing will be the first prior ity. The purpose of the study is to investigate the behavioral intention of financial donations, the theor y of planned behavior adding brand image construct was used to build the research framework and to explore the behavioral intention factors of charitable donations. In this study, a questionnaire survey was used a nd the research subjects were the people aged 45 and over living in Nantou County. 370 valid questionnaire s were collected, AMOS18.0 software was used to verify and analyze the research model fit. The results sho wed donation attitude subjective norm, perceived behavioral control and brand image have a significant pos itive impact on donations behavioral intention. The subjective norm is the highest impact and the brand im age is the second highest one among these factors. In addition, the subjective norm and brand image also s ignificant positively affect the donation attitude. Donation attitude only partially mediated by subjectiv e norms toward donation intentions, as well as the brand image toward donation intentions. The explanatory power of the research model reaches 64% and indicates that this model can effectively predict and explain the charitable donations behavioral intentions.

碩士<br>國立交通大學<br>管理科學系所<br>106<br>People have different behavioral patterns, ways of thinking, and psychological mechanisms at different temperatures. For charities, it’s important to design different donation appeals in different temperature to make sure that people would take time to feel the sufferings of a disadvantaged group and would be more sympathetic. Therefore, this paper will explore how charities should design donation advertisements to attract people’s willingness to donate money and improve actual donation. This study designed a 2x2 experiment to analyze whether sadness-dominating message and inspiration-dominating (sadness + strength) message will affect the amount of donations at different temperatures. The results show that in the warm circumstance, people contributed more money after reading sadness-dominating messages; while in the cold circumstance, donations after reading inspiration-dominating message were higher. According to the conclusion of this study, for charities, in the cold seasons, elements of “inspiration” can be added to the donation appeal to reflect the self-improvement of the victims, showing their strength and determination. In the warm seasons, donation appeals should describe more about victims’ miserable situation, using sad emotion to trigger people’s sympathy to increase the amount of donations. This research will provide advice to charities for designing persuasive donation appeals at different temperatures.

碩士<br>國立臺灣大學<br>資訊管理學研究所<br>105<br>There are more and more non-profit organizations (NPOs) utilizing social networking sites (SNSs) to attract public attention and raise funds. However, it is still an unresolved problem and an underlying apprehension for NPOs whether the bystander effect emerges when people perceive the presence of others on SNSs, which makes people less likely to lend a helping hand. The present research proposed the following hypothesis according to literature: The presence of others on SNSs will positively (rather than negatively) affects helping intention and monetary donation through the mediation effects of awareness of victims’ needs and perceived responsibility to help. The results supported this inference. Besides, positive effects on the two mediators from tie strength with message communicators and psychological closeness to victims are also found. Psychological closeness further negatively moderates the main effect of presence of others, which means that an effect of “offering fuel in snowy weather” exists—the presence of others can make people feel higher level of need awareness and perceived responsibility when the targets are psychologically distant than close. These findings contribute a lot to not only theories but also practices.

碩士<br>國立臺灣科技大學<br>企業管理系<br>106<br>The main purpose of the study is to explore the influence of altruistic and egoistic charitable advertisements on donation behavior. In Study1, the research used the two charitable appeals to stimulate participants’ empathy and donation behavior. The results show that people will generate the higher rating of empathy, and thus increase the willingness to donate in altruistic appeal. In Study2, the research will have the further discussion on altruistic appeal. In the beginning, participants will judge what kind of person they are by their previous helping experiences. Later, the experiment explores the impact of people’s willingness to donate under different situations and make sure whether the behavior of helping is other-benefit or self-benefit. There are three conclusions in study2. First, people who did not help those in need will have the negative effect on self-signaling because of feeling guilty. It will also cause the higher intentions to donate money. Second, participants who did not help in the past will eventually know that helping not only benefits other but also self. Third, people know that “helping not only benefits other but also self” will increase the intentions to donate. The research hopes the discovery will help the nonprofit organization to promote their advertisement heightening the notions that helping those in need is self-benefit and make it more effectively achieve the purpose of the advertising.

碩士<br>國立中央大學<br>財務金融學系<br>106<br>Between July 31, 2014 and August 1, 2014, a major gas explosions disaster occurred in Kaohsiung city, causing heavy loss of life and property of local people. This incident provides a unique opportunity to study the impact of charitable donations on the company. This study uses data collected from the website of Kaohsiung municipal government social bureau and the website of the Red Cross society of the ROC to analyze the economic motives and influencing factors of corporate charitable donations. First, we finds whether a company sells consumer products is an important determinant of the amount of donations which the companies make. The companies selling consumer products make more amount of donations than other companies not selling consumer products. Second, we find that family-owned companies make more amount of donations than other companies. Third, we also find that industry concentration is an significant determinant to decide the amount of companies donations. We find that lower is the degree of industry concentration which the companies belong, more is amount of companies donations. Lastly, we find that greater is the donations made by the companies, higher will be the company’s future operating performance. Particularly, this effect is more pronounced in companies selling consumer products.

碩士<br>國立中央大學<br>企業管理學系<br>106<br>Charitable motivations influence the behavior of donators. This paper proposes two brand new charitable motivations, namely the service motivation and the atonement motivation, and validates the properties of both motivations in second decision mechanism. The study designs two experiments to explore the influence of the strength of Karma belief (strong/weak) and charitable motivations (service motivation/atonement motivation) on donation types (time/money) and forms of donation payment (lump-sum payment/installments) and to analyze the differences and properties of both motivations. Another five experiments are designed under second decision mechanism to further discuss the differences between the service motivation and the atonement motivation in terms of dead time, text color, goal proximity, emotion and psychological warmth. Major findings are followings: 1. The service motivation and the atonement motivation influence the donation type and the form of donation payment differently. 2. The service motivation is more sensitive to environmental factors than the atonement motivations. 3. The service motivation is more emotional, while the atonement motivation is more reasonable. 4. The goal proximity influences the donation willingness when it is relatively high or low.