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Статті в журналах з теми "Charities"

Автор: Grafiati

Опубліковано: 4 червня 2021

Оновлено: 30 липня 2024

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1

Goenka, Shreyans, and Stijn M. J. van Osselaer. "Charities Can Increase the Effectiveness of Donation Appeals by Using a Morally Congruent Positive Emotion." Journal of Consumer Research 46, no. 4 (April 30, 2019): 774–90. http://dx.doi.org/10.1093/jcr/ucz012.

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Abstract Prosocial organizations have different moral objectives. Some seek to promote welfare (e.g., Red Cross), but others seek to promote justice and equality (e.g., ACLU). Additionally, these organizations can induce different positive emotions to motivate donations. If organizations are seeking to promote different moral objectives using positive emotions, which positive emotion will be the most effective for their respective campaigns? We demonstrate how the congruency between the moral domain of an emotion and the moral objective of an organization plays a role in influencing prosocial behaviors. Charities that seek to increase care in society (e.g., disaster-relief charities) should utilize compassion in their promotion campaigns, but charities that seek to promote fairness and equality in society (e.g., human rights charities) should utilize gratitude in their promotion campaigns. One field study (N = 2,112) and four experiments (N = 2,100) demonstrate that utilizing a positive emotion congruent with the charity’s moral objective increases monetary donations and preferences. The preferences are driven by the moral concerns made salient by the respective emotions. Further, the preferences attenuate when exchange norms are made salient. Altogether, these results underscore the importance of considering moral congruence in consumption contexts.

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2

Bilodeau, Marc, and Al Slivinski. "Rival charities." Journal of Public Economics 66, no. 3 (December 1997): 449–67. http://dx.doi.org/10.1016/s0047-2727(97)00046-7.

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3

Craun, M., M. B. Hans, and J. F. Collins. "Catholic Charities." Social Work 49, no. 3 (July 1, 2004): 523–25. http://dx.doi.org/10.1093/sw/49.3.523.

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4

Rich, Vera. "Chernobyl charities." Lancet 342, no. 8868 (August 1993): 429. http://dx.doi.org/10.1016/0140-6736(93)92833-f.

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5

Thompson, Jane, and Gareth G. Morgan. "Conferred ownership: approval of financial statements by small charities." Qualitative Research in Accounting & Management 17, no. 3 (March 7, 2020): 345–71. http://dx.doi.org/10.1108/qram-04-2018-0029.

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Purpose The purpose of this paper is to investigate how trustees of small English registered charities understand and own the reporting and accounting requirements with which their charities must comply. Design/methodology/approach The research described is a multi-pronged qualitative and inductive study of three small Yorkshire charities as they approve their annual accounts. The case studies are based on observations of trustee meetings and interviews with a range of trustees and their independent examiner or auditor. The use of a practice lens focuses on the behaviours of individuals to understand the sense that they make of their charity’s accounts. Findings Trustees' understanding of their financial statements is limited; they tend to rely on key individuals who have knowledge. Group responsibility creates a shared way of understanding the financial statements. Treasurers and independent examiners simplify information for the trustees even resorting to corner cutting and rule bending. Narrative reporting is given very little attention. Trustees read their financial statements as a report to them not by them; accountability notwithstanding, thus ownership of their financial statements is conferred not intrinsic. Research limitations/implications The findings are drawn from three specific case studies and therefore cannot be generalised, but they offer rich qualitative insights into small charities’ accounting and reporting. Originality/value This research provides a unique multi-viewpoint analysis of charity practices, and through its use of a practice lens dives deeper into examining trustees’ understanding and behaviour.

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6

Cortis, Natasha, and Ilro Lee. "Assessing the Financial Reserves of Social Service Charities Involved in Public Service Delivery." Nonprofit and Voluntary Sector Quarterly 48, no. 4 (November 30, 2018): 738–58. http://dx.doi.org/10.1177/0899764018815619.

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Delivering services in partnership with government is commonly considered a source of financial stability for charities and other nonprofits. However, in liberal welfare states, government funding may also heighten financial risks, where it exposes charities to competition, austerity, and rising service demand. In these contexts, publicly funded charities’ capacity to withstand financial shock is an important consideration in implementing sustainable government programs. To deepen knowledge about the factors contributing to financial capacity among charities receiving government funding, this article analyzes the financial reserves of 4,542 Australian charities engaged by government to deliver social welfare services. Logistic regression shows how younger charities, larger charities, and those with high dependence on government funding have lower odds of holding adequate reserves, indicating poorer short-term financial capacity. The findings draw attention to potential risks associated with outsourced government service delivery, while highlighting which charities most need to strengthen their financial capacity.

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7

van der Heijden, Hans. "Charities in Competition: Effects of Accounting Information on Donating Adjustments." Behavioral Research in Accounting 25, no. 1 (September 1, 2012): 1–13. http://dx.doi.org/10.2308/bria-50295.

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ABSTRACT: Following the emergence of high-profile charity comparison websites, donors are increasingly able to evaluate accounting information of several competing charities before they make a donation. Previous literature has primarily examined the effects of accounting information on donations to single charities. This study looks at the giving intentions of individual donors in settings with several charities, where charities directly compete with each other for the individual donation. The study presents an experiment (n = 226) where individuals adjust their donations after studying the program-spending ratios of the charities. The results indicate a flight to extremes—accounting information affects donations to charities at the extreme ends of the shortlist, but charities that are in the middle do not benefit. Threshold information (i.e., information whether each charity meets generally accepted guidelines for program-spending ratios) affects donation adjustments only if this information influences the positions of the charities at the top and bottom of the shortlist.

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8

Cranmer, Frank. "Parliamentary Report." Ecclesiastical Law Journal 14, no. 2 (April 16, 2012): 292–96. http://dx.doi.org/10.1017/s0956618x12000075.

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As predicted, the Charities Act 2011, which consolidates the Recreational Charities Act 1958, the Charities Act 1993 and many of the provisions of the Charities Act 2006, received Royal Assent on 14 December and came into force on 14 March 2012, three months after its enactment.

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9

Devlin, Rose Anne, and Michela Planatscher. "Government Funding of Charities Serving Indigenous Peoples." Canadian Tax Journal/Revue fiscale canadienne 71, no. 3 (October 2023): 701–30. http://dx.doi.org/10.32721/ctj.2023.71.3.devlin.

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There are several reasons why governments fund charities. Relative to government ministries, charities are often better able to assess and adapt to local needs, serve vulnerable populations, and deliver culturally sensitive services where appropriate. This article investigates the funding decisions of governments by focusing on charities that provide services to Indigenous individuals. The authors use Canada Revenue Agency T3010 data on registered charities from 2003 to 2017 to extract information on charities that serve the Indigenous population and further separate this group into those located off and on reserves. Governments fund Indigenous-serving charities differently than their non-Indigenous counterparts. Being an Indigenous-serving charity is associated with a 25 percent increase in the predicted probability of receiving government support relative to non-Indigenous charities (for the reference group). Indigenous-serving charities on reserve are 17 percent <i>less likely</i> to receive public funding relative to those off reserve. Federal government funding seems to act as a catalyst for provincial and municipal funding. The authors' results lend support to the idea that governments fund charities to provide locally appropriate services to vulnerable populations.

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10

Cranmer, Frank. "June–September 2018." Ecclesiastical Law Journal 21, no. 1 (January 2019): 72–78. http://dx.doi.org/10.1017/s0956618x18000984.

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The Charity Commission for England and Wales published an updated list of the questions to be included in the 2018 Annual Return for registered charities. The trustees of charities excepted from registration with the Commission – which include a considerable number of church congregations – are not required to submit an annual return; but an increasing number find that they must do so because when an excepted charity's annual income exceeds £100,000 it loses its excepted status. The previously expressed intention to require every charity trustee to provide an e-mail address has been abandoned; instead, the Commission intends to ask all trustees either to supply an e-mail address or to confirm that they do not have one – which looks very like a welcome climbdown. The Commission's on-line Annual Return Service opened for submissions on 20 August.

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11

Agourram, Hasna, and Hafid Agourram. "The Impact of Mobile Technology on Consumers’ Charitable Behaviors: a Research Protocol." European Scientific Journal, ESJ 18, no. 22 (July 31, 2022): 1. http://dx.doi.org/10.19044/esj.2022.v18n22p1.

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Mobile sales have increased over the past decade. In today's online retail environment, the mobile channel has the added potential to bring greater value to the retail value chain. While researchers have examined a number of factors contributing to the success of mobile technology in the context of for-profit businesses, the benefits of the mobile channel remain largely untapped by organizations in the third sector – those outside the public and private sectors. Such organizations known as non-profits include voluntary and community organizations, cooperatives, and registered charities. Focusing specifically on charities, this article explores the impact of mobile technology on individuals’ charitable intentions. Because the design of mobile apps influences both usability and functionality, we believe that their successful implementation can help charities not only increase their visibility but also attract more donations. This research proposes the use of the color green in a mobile app as a way to improve user browsing time on the charity’s application. It is also proposed that the best time to target donors (existing and potential) is when they go to bed, otherwise known as “bedtime”. Accordingly, the use of the color green in the conceptualization of a charity’s mobile app significantly improves the user’s attention when navigating the app and ultimately positively affects their intention to donate. To illustrate this research protocol, we developed a conceptual framework for improving donation behavior; this framework will be tested through online studies. This research proposal has the potential to add much to the existing literature on multi-channel marketing and, in particular, on the impact of the mobile channel on consumers’ donation behaviors towards charitable organizations.

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12

Roberts, Andrea Alston. "The Implications of Joint Cost Standards for Charity Reporting." Accounting Horizons 19, no. 1 (March 1, 2005): 11–23. http://dx.doi.org/10.2308/acch.2005.19.1.11.

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In 1987, SOP No. 87-2 permitted charities to report a portion of the joint costs associated with combined public education efforts and fund-raising appeals as program service expenses. Charities used the standard to allocate costs related to direct mailings. A decade later, SOP No. 98-2 amended SOP No. 87-2 and provided stricter guidelines with respect to when and how charities can allocate joint costs. This paper examines: (1) whether the adoption of the joint cost standards impacts how charities classify program expenses, and thus, affects the program ratio—a widely used indicator of spending efficiency, and (2) whether the adoption of joint costing standards causes charities to alter fund-raising strategies. The data indicate a higher program ratio after the adoption of SOP No. 87-2. Furthermore, the data suggests that after passage of SOP No. 98-2, a subset of charities alter their fund-raising strategies and stop allocating joint costs. In addition, charities that continue to allocate joint costs reduce joint cost allocations to programs. Although charities report fewer joint costs under the new regime, program ratios do not decrease under SOP No. 98-2.

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13

Caviola, Lucius, Stefan Schubert, Elliot Teperman, David Moss, Spencer Greenberg, and Nadira S. Faber. "Donors vastly underestimate differences in charities’ effectiveness." Judgment and Decision Making 15, no. 4 (July 2020): 509–16. http://dx.doi.org/10.1017/s1930297500007452.

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AbstractSome charities are much more cost-effective than other charities, which means that they can save many more lives with the same amount of money. Yet most donations do not go to the most effective charities. Why is that? We hypothesized that part of the reason is that people underestimate how much more effective the most effective charities are compared with the average charity. Thus, they do not know how much more good they could do if they donated to the most effective charities. We studied this hypothesis using samples of the general population, students, experts, and effective altruists in five studies. We found that lay people estimated that among charities helping the global poor, the most effective charities are 1.5 times more effective than the average charity (Studies 1 and 2). Effective altruists, in contrast, estimated the difference to be factor 50 (Study 3) and experts estimated the factor to be 100 (Study 4). We found that participants donated more to the most effective charity, and less to an average charity, when informed about the large difference in cost-effectiveness (Study 5). In conclusion, misconceptions about the difference in effectiveness between charities is thus likely one reason, among many, why people donate ineffectively.

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14

Greenaway, Kathleen E., and David C. H. Vuong. "Taking Charities Seriously." International Journal of Knowledge Management 6, no. 4 (October 2010): 87–97. http://dx.doi.org/10.4018/jkm.2010100105.

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The voluntary service not-for-profit sector (VSNFP), also called the charitable sector, is a neglected setting for knowledge management research. It is also an area with distinctive characteristics that preclude direct importation of knowledge management approaches developed for the for-profit sector. In this paper, the authors adapt a model for examining knowledge management research issues to the charitable sector and examine what is known about knowledge management in this important sector of society. Research and practitioner suggestions are provided.

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15

Pitkeathley, Jill. "Roadmap for charities." Public Money & Management 38, no. 4 (March 22, 2018): 246–47. http://dx.doi.org/10.1080/09540962.2018.1449451.

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16

Aldhous, Peter. "Charities fight back." Nature 354, no. 6349 (November 1991): 100. http://dx.doi.org/10.1038/354100a0.

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17

Russell, David, and Toby Graham. "Charities behaving badly." Trusts & Trustees 24, no. 9 (November 1, 2018): 833–38. http://dx.doi.org/10.1093/tandt/tty151.

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18

Abraham, D. M., and Rita Walsh. "The use of branding within the equine related charity sector and the implications of brand orientation." BSAP Occasional Publication 35 (2006): 251–53. http://dx.doi.org/10.1017/s0263967x0004283x.

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The Charity Commission website lists in excess of 100 equine charities (Charity Commission, 2003) and this figure does not include those whose annual income is under £1,000. The size and nature of equine related charities varies enormously. In 2002 the top 6 equine charities (listed below) had a combined income of £40m and were responsible for rescuing approximately 600 horses, ponies and donkeys (Peplow, 2003).Blue CrossInternational League for the Protection of HorsesHome of Rest for HorsesThe Donkey SanctuaryRedwingsHorse and Pony Protection AssociationWhilst these larger charities have grown organically over the years, many smaller charities are failing to survive and are in some situations having to be ‘rescued’ themselves by their larger counterparts. The public, consisting of present and potential donors, are offered a vast choice of charities to support. Philanthropic behaviour has at best stagnated in recent years (Sargeant & Lee, 2002).

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19

Azmi, Nur Farahiah, Hazriah Hasan, and Mohd Nor Hakimin Yusoff. "ISLAMIC CHARITIES IN AUSTRALIA AND THE GOVERNANCE PREDICAMENTS." International Journal of Law, Government and Communication 5, no. 18 (March 10, 2020): 19–25. http://dx.doi.org/10.35631//ijlgc.518003.

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Islamic charity is one of the groups under the third sector or non-profit sector that mainly came out as a focal point in some countries. These Islamic charities made a significant contribution in various aspects in terms of religious, economic and social aspects. However, there are several issues and complexities faced by Islamic charities. Thus, this paper focuses on discussing Islamic charities in Australia through reviewing related literature. The paper also identifies some of the predicaments faced by Islamic charities and explores the authorities that may monitor the management and operation of Islamic charities. The findings of this paper offer insight for future researchers on possible solutions for governance.

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20

Cordery, Carolyn J. "Funding social services: An historical analysis of responsibility for citizens’ welfare in New Zealand." Accounting History 17, no. 3-4 (August 2012): 463–80. http://dx.doi.org/10.1177/1032373212443532.

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Government funding and delivery of social services increasingly fails to meet citizens’ demands. One theory is that charities alleviate this pressure by delivering services to supplement those that governments provide (Weisbrod, 1988). When the government and market fail to meet social needs, these services are funded by donations and service charges. A second theory is that charities partner with government to fund and deliver complementary services (Salamon, 1987). This article analyses the historical choices made by New Zealand’s government and charities relating to social services funding and delivery. Charities have not responded solely to what Weisbrod (1988) calls government failure, nor have they entered into continuous partnerships with government as Salamon (1987) would suggest. Instead, funding choices appear to be mutable, placing charities and beneficiaries in precarious positions when social services funding reduces. This article encourages debate about how social services should be funded: by government, charities or the marketplace.

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21

Abeysekera, Indra. "Accounting for Cultural Capital—Sustainability Agenda of Charities Serving the First Nations People towards Self-Determination—Evidence from the Northern Territory, Australia." Sustainability 14, no. 2 (January 14, 2022): 949. http://dx.doi.org/10.3390/su14020949.

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This study examined the role of the First Nations beneficiary charities in contributing to the 17 United Nations Sustainable Development Goals (SDGs) in the Northern Territory, Australia, as a way of attaining self-determination by closing the expectations gap between First Nations people and the mainstream Australians. Informed by the theory of self-determination (ethical and functional strands), a latent content analysis of 118 charities serving the First Nations people was conducted, coding the summary of their activities to ascertain their strategic engagement with the SDGs. A network analysis was also carried out to examine the charities’ connections with each other and their collective contribution towards the SDGs. The findings show that charities contribute to creating cultural capital through social capital, followed by intellectual capital dimensions. However, charities contributed little to building environmental capital dimension of the First Nations people. This study examined charities’ engagement with SDGs to build cultural capital in furtherance of self-determination of Australia’s First Nations people.

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22

Mohamed-Saleem, Amjad. "Localising Humanitarianism, Peace Making, and Diplomacy: The Challenges Facing Muslim INGOs." Journal of Peacebuilding & Development 15, no. 2 (May 22, 2020): 178–91. http://dx.doi.org/10.1177/1542316620925802.

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Since the World Humanitarian Summit in 2016, the concept of localisation has dominated the narrative of international donor engagement. Traditionally, this is something that Muslim charities have supposedly been doing. Yet Muslim charities are conspicuous by their absence in the global debate despite the fact that over the last 20 years, there has been an explosion in the number of International Islamic Development organisations or charities. The localisation debate highlights a weakness for the Muslim charities in terms of operations on the ground. Muslim International Non Governmental Organisations (INGOs) appear to be struggling to articulate a modus operandi for operation. As a consequence, Muslim charities respond in a schizophrenic manner brought about by a lack of information on how Muslim organisations work in the field of charity and also an internal understanding of how Muslim charities should operate. This article discusses the need for a paradigm shift for Muslim INGOs within the localisation debate in terms of how they operate, identify, and work with local partners.

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23

Morris, Debra. "Charities in the contract culture: survival of the largest?" Legal Studies 20, no. 3 (September 2000): 409–27. http://dx.doi.org/10.1111/j.1748-121x.2000.tb00151.x.

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Drawing on the findings of a year-long empirical study of 15 charities in the county of Merseyside, this article examines some of the implications for charities of entering into the ‘contract culture’. Although not the focus of the empirical study as a whole, the particular aim of this article is to consider the effect of the contract culture on the typically small charity. After a brief consideration of the legal status of charities funding documents within the contract culture, a number of problems faced by small charities that are embraced by the contract culture, together with their legal consequences, are examined. A number of survival tactics for small charities are then discussed. In the light of the publication of the government Compact on relations between itself and the voluntary and community sector, a plea is made for more equal partnerships to be forged between charities and their funders within the contract culture.

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24

Bartolome, I., J. Beezhold, V. Selwyn, R. Gilmore, R. Howard, and N. Henderson. "The impact of COVID-19 on mental health charity fundraising: An account from the perspective of fundraisers." European Psychiatry 65, S1 (June 2022): S694. http://dx.doi.org/10.1192/j.eurpsy.2022.1786.

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Introduction The dawn of COVID-19 brought new rules, restrictions, and lockdowns but this led to the unlikely fall of many sectors, including the charitable sector. There has been a significant decline in funding received by mental health charities, especially during the pandemic. This study looks at the subsequent impact on fundraisers and mental health promotion during COVID-19. Objectives The main aim was to uncover how the COVID-19 pandemic has affected the way that mental health charities fundraise, raise awareness, and promote mental health. This aimed to look at the impact of the COVID-19 pandemic on fundraisers supporting mental health charities and their opinion on whether fundraising has either helped or hindered mental health promotion. Methods Accounts from fundraisers and local representatives for mental health charities during the COVID-19 pandemic were analysed. Common themes looked at the impact, adaptation, and reasons why fundraisers decided to help during a tough period for the charitable sector. Results Mental health charities expressed difficulty in sourcing funds to support their users, especially in a vulnerable time. Fundraisers tried innovative ways to promote mental health and raise money for charities. Conclusions Altruism and understanding how precious services such as mental health charities are for the population was the main driver for fundraisers. Mental health charities adapted by turning to online communication and reached out to fundraisers to continually highlight the importance of mental health to their users and fundraisers. Disclosure No significant relationships.

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25

Cranmer, Frank. "Parliamentary Report." Ecclesiastical Law Journal 16, no. 3 (August 13, 2014): 357–62. http://dx.doi.org/10.1017/s0956618x14000568.

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The Charities (Annual Return) Regulations (Northern Ireland) 2014, which came into force on 1 April 2014, outline the information that charities operating in Northern Ireland and registered with the Charity Commission for Northern Ireland (CCNI) must provide in their interim annual report for the accounting period starting on or after 1 April 2014. Until now, charities in Northern Ireland have not been required to submit annual monitoring returns or accounts and reports to CCNI; however, with the start of compulsory registration of charities, annual reporting is gradually being introduced.

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Jones, Christopher L., Karen A. Kitching, Andrea Alston Roberts, and Pamela C. Smith. "The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes." Accounting Horizons 27, no. 1 (March 1, 2013): 75–89. http://dx.doi.org/10.2308/acch-50285.

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SYNOPSIS: We study how charities adjust spending when revenues change. Understanding the decision to spend or save revenues provides insights into management behavior and resource allocations. Our results indicate that, on average, the marginal change in overall spending is substantially less than the marginal change in revenue, indicating that charities smooth spending. Charities save a substantial portion of additional revenues and appear to mitigate reductions in revenues by using past savings, especially amounts saved in the previous year. We also find evidence that charities anticipate revenue declines and save for that purpose. Charities with fewer constraints, such as those with larger net assets and those with revenues from sources less likely to impose revenue spending restrictions, do more smoothing by adjusting spending less. Data Availability: Data are publicly available.

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27

Schoenegger, Philipp, and Miguel Costa-Gomes. "Sure-thing vs. probabilistic charitable giving: Experimental evidence on the role of individual differences in risky and ambiguous charitable decision-making." PLOS ONE 17, no. 9 (September 22, 2022): e0273971. http://dx.doi.org/10.1371/journal.pone.0273971.

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Charities differ, among other things, alongside the likelihood that their interventions succeed and produce the desired outcomes and alongside the extent that such likelihood can even be articulated numerically. In this paper, we investigate what best explains charitable giving behaviour regarding charities that have interventions that will succeed with a quantifiable and high probability (sure-thing charities) and charities that have interventions that only have a small and hard to quantify probability of bringing about the desired end (probabilistic charities). We study individual differences in risk/ambiguity attitudes, empathy, numeracy, optimism, and donor type (warm glow vs. pure altruistic donor type) as potential predictors of this choice. We conduct a money incentivised, pre-registered experiment on Prolific on a representative UK sample (n = 1,506) to investigate participant choices (i) between these two types of charities and (ii) about one randomly selected charity. Overall, we find little to no evidence that individual differences predict choices regarding decisions about sure-thing and probabilistic charities, with the exception that a purely altruistic donor type predicts donations to probabilistic charities when participants were presented with a randomly selected charity in (ii). Conducting exploratory equivalence tests, we find that the data provide robust evidence in favour of the absence of an effect (or a negligibly small effect) where we fail to reject the null. This is corroborated by exploratory Bayesian analyses. We take this paper to be contributing to the literature on charitable giving via this comprehensive null-result in pursuit of contributing to a cumulative science.

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28

Ohalehi, Paschal. "Fraud in small charities: evidence from England and Wales." Journal of Financial Crime 26, no. 1 (January 7, 2019): 211–22. http://dx.doi.org/10.1108/jfc-12-2017-0122.

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Purpose Despite the increasing awareness of fraud in organisations and the potential benefits of strong fraud management through deterrence and prevention in the UK, there remains limited research on fraud in small charities. This paper aims to examine astonishing cases of fraud in small charities whilst raising awareness of the impact of fraud and its wider implication in the charity sector. Design/methodology/approach This research used a qualitative approach amongst randomly selected 24 charity trustees with income of £0-250,000 and over £250,000. Recent statistics from fraud survey published in Annual Fraud Indicator by the National Fraud Authority and the United Kingdom Fraud Costs Measurement Committee were presented and the theory of why people commit fraud is described. Findings This paper summarises evidence that shows the frequency and severity of fraud in charities, which remains increasingly high. Furthermore, smaller charities are not immune from fraud and suffer losses due to lack of segregation of duties and weak control systems when compared to larger charities with stronger control systems and better governance structure. This paper addresses a very important topic in the charity sector. Whilst fraud and fund misappropriation receive significant media coverage in large charities, smaller charities also suffer losses occasioned by fraud even in large proportion albeit with less reporting in the media. Practical implications Charity managers and trustees will benefit from having sufficient knowledge in deterrence and prevention of charity fraud. Originality/value This is a novel research as it looks into the nature of fraud in small charities of which there is limited research both in the voluntary and fraud literature.

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Dunne, Theresa. "Governance and performance reporting in Scottish charities." Journal of Financial Reporting & Accounting 11, no. 2 (October 21, 2013): 112–30. http://dx.doi.org/10.1108/jfra-11-2011-0015.

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Purpose – This paper aims to explore the governance and performance reporting practices of Scottish charities at a time of unprecedented legislative and regulatory reform. Such reforms include the revision of the SORP governing charity reporting and the Charities and Trustee Investment (Scotland) Act which led to the establishment of the Office of the Scottish Charity Regulator. Design/methodology/approach – This paper provides a descriptive examination of the Trustees' Reports (TRs) produced by a sample of Scottish charities; this assessment was facilitated by means of a content analysis of these documents following the introduction of the new regulatory regime. Findings – The findings indicate that the regime change had a significant impact on the provision of performance, governance and accountability-related information in Scottish charities' TRs. Originality/value – The paper provides the first detailed descriptive account of reporting practices across a range of charities in Scotland at a time of unprecedented regulatory change.

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Kreander, Niklas, Ken McPhail, and Vivien Beattie. "Charity ethical investments in Norway and the UK." Accounting, Auditing & Accountability Journal 28, no. 4 (May 18, 2015): 581–617. http://dx.doi.org/10.1108/aaaj-09-2012-1113.

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Purpose – The purpose of this paper is to explore whether, how and why ethical investment practices of charities differ between two countries with quite different ideological and institutional frameworks – Norway and the UK. Design/methodology/approach – The paper uses mixed methods and a cross-sectional field study design to explore the ethical investment practices of 300 of the largest charities by investments in the UK and Norway. Practices are theorized using the dual lens of institutional theory and social origins theory. Findings – The paper provides evidence on why charities established the practice of ethical investment. The results show that large charities were more likely to have an ethical policy; that charities with moderate public sector funding were more likely to have an ethical policy. In line with institutional theory some Norwegian charities with public sector funding mimic the policy of the Government Pension Fund, and the ethical investment policy of Norwegian charities was more influenced by donors. Institutional entrepreneurs (charity founders) had a more prominent influence in UK charities. Research limitations/implications – The paper highlights that more research is needed on sovereign wealth funds, their investment practices and how they affect charities. Practical implications – The findings of this paper highlight the potential role that the ethical investment practices of sovereign can play a soft regulatory function in changing the behaviour of other investors. Social implications – To the extent that ethical investment practices are construed as having a positive social impact, then this study shows how a government sovereign wealth fund can influence the spread of ethical investment practices. Originality/value – This paper, which sits at the nexus of the charity and corporate social responsibility (CSR) literatures, contributes by responding to calls for more research on charity practices in different countries and CSR practices in different countries. This comparison also contributes to the development of institutional theory by shedding light on the institutional influence of a sovereign wealth fund and its impact on others. The paper will be of value to academics, policy setters and regulators.

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31

Hsu, Jane Lu, Guan-Yu Liang, and Chih-Ping Tien. "SOCIAL CONCERNS AND WILLINGNESS TO SUPPORT CHARITIES." Social Behavior and Personality: an international journal 33, no. 2 (January 1, 2005): 189–200. http://dx.doi.org/10.2224/sbp.2005.33.2.189.

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The market for charitable donations has its own functional systems. Well-known charities prevail by seeking donations and the competition can be intense. This study examines the factors affecting consumers' concerns about charitable donations and willingness to continue to support charities. Based on the results of this study, television and newspapers/magazines are major sources whence consumers gather charity information. The reputations of charities and the types of recipients are critical in gaining donors' trust to continue to support the organizations. How well the charities are managed financially is less of a concern. Donation intentions can be increased if more relevant information is available to potential donors.

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32

Karlsson, Paula Sonja, Pekka Valkama, and Darinka Asenova. "Risk management in Scottish charities: hidden practices and improvement needs in public service partnerships." Voluntary Sector Review 11, no. 3 (November 1, 2020): 275–92. http://dx.doi.org/10.1332/204080520x15874019623751.

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This study reviews the evolving role and state of risk management in Scottish charities between 2009 and 2018, with a specific focus on charities engaging in public service partnerships. It draws on data from questionnaires, interviews and charity documents. It identifies how risk management activities are organised in the Scottish charity sector in general. It also identifies how charities deal with risk in partnerships. The findings suggest that most risk management activities are implicit and sporadic, with some Scottish charities engaging in more formal practices, although none of the risk management activities extend to partnership working and reporting on risk management practices is also limited.

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33

Hubbard, Ruth E., Eamonn M. P. Eeles, Sherri Fay, and Kenneth Rockwood. "Attitudes to aging: a comparison of obituaries in Canada and the U.K." International Psychogeriatrics 21, no. 4 (August 2009): 787–92. http://dx.doi.org/10.1017/s104161020999041x.

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ABSTRACTBackground: Populations worldwide are aging and the overall prevalence of dementia at death is now 30%. Since the contemporary social impact of a disease is indicated by the frequency of its newspaper coverage and since obituary notices illuminate conceptions of death, we hypothesized that obituary notices placed by families would reflect societal attitudes to aging and dementia.Methods: We undertook critical discourse analysis of obituaries in representative national and local newspapers in Canada and the U.K.Results: In the 799 obituaries studied, chronological age, suggested donations in memory of the deceased, and donations to dementia charities were each included in significantly more obituaries in Canadian newspapers than in U.K. ones. Military service was explicit for significantly more men aged ≥ 80 years in Canada compared to the U.K. (41% versus 4%; p < 0.05). Of the donations to medical charities, nearly half (n = 117) were to cancer charities and one-fifth (54) to heart and stroke foundations. In the U.K., obituaries for those aged ≥ 70 years were more likely to recommend donations to children's charities (n = 12) or the Royal National Lifeboat Institution (8) than dementia charities (7).Conclusions: Donations to dementia charities were significantly more common in obituaries in Canada than in the U.K. In both countries, donations to medical charities did not reflect disease prevalence or impact to the individual. Societal attitudes in the U.K. may be impacted by the fragmentation of aging research and antipathy to geriatric medicine in the national medical press.

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34

Lim, Chong-Ming. "Effectiveness and Ecumenicity." Journal of Moral Philosophy 16, no. 5 (October 25, 2019): 590–612. http://dx.doi.org/10.1163/17455243-20180016.

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Effective altruism is purportedly ecumenical towards different moral views, charitable causes, and evidentiary methods. I argue that effective altruists’ criticisms of purportedly less effective charities are inconsistent with their commitment to ecumenicity. Individuals may justifiably support charities other than those recommended by effective altruism. If effective altruists take their commitment to ecumenicity seriously, they will have to revise their criticisms of many of these charities.

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35

Bennett, Roger. "Factors contributing to the early failure of small new charity start-ups." Journal of Small Business and Enterprise Development 23, no. 2 (May 16, 2016): 333–48. http://dx.doi.org/10.1108/jsbed-11-2013-0173.

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Purpose – The purpose of this paper is to establish the main causes of early failure of small recently established fundraising charities. Design/methodology/approach – Heads and ex-heads of small recently established British charities that had either shut down within two years of registration with the Charity Commission or had survived for two years following registration were surveyed to determine the sorts of issue they believed were particularly problematic at the time their charities were formed or shortly thereafter. The research combined ideas from human capital theory, organisational ecology, and the survivor principle to investigate the mortality of new charity start-ups. Information was obtained from the ex-heads of 182 charities that had been removed from the Charity Commission’s register and from 356 heads of charities that were still in operation. Findings – Participants in both groups reported that they had experienced major difficulties relating to funding, the development of plans, lack of marketing and management skills, and personal workload. Differences between the groups emerged with respect to their perceptions of problems involving competition from other charities (both for donations and for clients), internal conflict within their organisations, networking, and the need for background research. Start-ups run by people with prior experience of working in charities had a significantly better chance of survival than start-ups managed by individuals lacking such experience. Research limitations/implications – The data used in the investigation were self-reported and less than a majority of the sampling frame participated in the study. Practical implications – Prospective founders of small new charities need to recognise competitive realities and the competencies required for success before commencing operations. Government and nonprofit support organisations should arrange short work experience placements and shadowing activities for individuals contemplating starting a new charity. Originality/value – This was the first research ever to examine reasons for small enterprise collapse within the nonprofit domain.

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36

Khovrenkov, Iryna. "Does Foundation Giving Stimulate or Suppress Private Giving? Evidence from a Panel of Canadian Charities." Public Finance Review 47, no. 2 (September 22, 2017): 382–408. http://dx.doi.org/10.1177/1091142117730634.

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As non-governmental providers of public goods, charities are funded by governments and also by individuals and foundations. How do foundation grants to charities affect private donations to these organizations? The standard economic theory on voluntary contributions to the public good hypothesizes that foundation giving will crowd out private donations. An alternative giving dynamic may arise whereby foundations act as complements to private donations because they can provide a signal of charity quality to individuals and thereby influence their decisions to give. This article offers a rigorous empirical analysis of the relationship between foundation and private donations by utilizing a unique data set on Canadian social welfare and community charities matched with their foundation donors. Empirical findings confirm that an additional dollar of foundation grants to charities crowds in private giving by three dollars on average, suggesting that private donors may look to foundation grants for information on charities to make informed giving decisions.

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37

Morgan, Gareth G. "Charitable Incorporated Organisations: An Analysis of the Three UK Jurisdictions." Nonprofit Policy Forum 6, no. 1 (April 1, 2015): 25–44. http://dx.doi.org/10.1515/npf-2014-0035.

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AbstractThe specific legal forms available for charitable organisations have received much less attention by scholars as compared to work on the definition of charity, the boundaries of charitable status and the duties of charity trustees. Under each of the three UK jurisdictions, it could be argued that all charitable property is held on trust (in the sense that it is held for interests of the charity’s beneficiaries) but many charities are no longer formed using the structure of a trust. Charitable organisations can have many possible structures including charitable trusts, charitable associations, charitable companies and now charitable incorporated organisations (CIOs). Until recently the UK lacked any specific legal form for charities. The CIO was created to remedy this: a corporate body with limited liability, formed purely by registration with the appropriate charity regulator. Since 2008 it has been enshrined in statute in all three UK jurisdictions, though implementation dates only from 2011 in Scotland and from 2013 in England and Wales. The focus of this paper is a comparison of the CIO form in the three UK charity law jurisdictions. It analyses the frameworks for CIOs established in England and Wales, Scottish CIOs (SCIOs) and the (yet to be implemented) CIOs in Northern Ireland. It concludes that whilst the CIO concept is effectively reflected in all three jurisdictions, the differences between these three types of CIOs are much more than just those needed to comply with the different regimes of charity regulation – the differences raise important choices for those seeking to establish new charities operating UK-wide.

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38

Jadhav, Mr Manish. "Securing Charities Using Blockchain." International Journal for Research in Applied Science and Engineering Technology 10, no. 6 (June 30, 2022): 1657–61. http://dx.doi.org/10.22214/ijraset.2022.44086.

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Abstract: While analyzing the problem we thought about the importance with respect to data security. Since everything is getting digitalized, security is the key point in this digital era. So, when it comes to data security or data integrity, there are serval ways through which we can achieve this. So, we started finding loop holes in digitize donation system. As this way we came on the conclusion that there are loop holes in the charity system. Hence, we have decided to use the most spectacular data security related technology i.e., “blockchain”. We are implemented blockchain technology in this proposed system, so that whatever transaction / donation done between donor and beneficiary will be transparent and open to world. which will ultimately reduce chances of corruptions usually happen in the donation system.

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39

Kim, Namin. "Advertising strategies for charities." International Journal of Advertising 33, no. 4 (January 2014): 707–24. http://dx.doi.org/10.2501/ija-33-4-707-724.

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40

Duff, David G. "CHARITIES AND TERRORIST FINANCING." University of Toronto Law Journal 61, no. 1 (January 2011): 73–117. http://dx.doi.org/10.3138/utlj.61.1.073.

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41

MacDonald, Rhona. "Celebrities, charities, and complaints." BMJ 329, no. 7463 (August 19, 2004): 465. http://dx.doi.org/10.1136/bmj.329.7463.465.

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42

Dhanani, Alpa. "Accountability of UK charities." Public Money & Management 29, no. 3 (May 2009): 183–90. http://dx.doi.org/10.1080/09540960902891749.

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43

Aldhous, Peter. "Charities cohabit in Cambridge." Nature 351, no. 6326 (June 1991): 432. http://dx.doi.org/10.1038/351432b0.

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44

Dickson, David. "Charities taking the strain." Nature 364, no. 6439 (August 1993): 742–44. http://dx.doi.org/10.1038/364742a0.

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45

Thompson Osuri, Laura. "Charities warm to climate." Nature 464, no. 7290 (April 2010): 821. http://dx.doi.org/10.1038/464821a.

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46

Seibert, Krystian. "Letting Charities Be Political." Alternative Law Journal 40, no. 3 (September 2015): 199–203. http://dx.doi.org/10.1177/1037969x1504000312.

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47

Berrisford, Simon. "Charities on the internet." Practice Nursing 12, no. 6 (June 2001): 239. http://dx.doi.org/10.12968/pnur.2001.12.6.17144.

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48

Kirby, Roger, Owen Sharp, Paul Forster, and Jonathan Waxman. "UK PROSTATE CHARITIES MERGE." BJU International 110, no. 8 (August 29, 2012): 1098–99. http://dx.doi.org/10.1111/j.1464-410x.2012.11463.x.

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49

McNamee, David. "UK cancer charities merge." Lancet 358, no. 9298 (December 2001): 2058. http://dx.doi.org/10.1016/s0140-6736(01)07151-3.

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50

Peate, Ian. "Charities: governance and accountability." British Journal of Nursing 24, no. 18 (October 8, 2015): 909. http://dx.doi.org/10.12968/bjon.2015.24.18.909.

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