慈善捐赠与企业财务绩效关系研究 ——对 345 家上市公司的实证分析

文章以我国345家上市公司2003—2007年的面板数据为样本,从企业管理的角度运用固定效应模型对捐赠支出与企业财务绩效的关系进行了实证研究。结果表明：社会捐赠能提升企业财务绩效,且这种潜在的收益有一定的连续性和滞后性,滞后效果仅为1年。即本期捐赠支出对本期及下一期企业财务绩效都有显著的正向关系,对后两期的企业财务绩效有正相关关系,但并不显著;同时通过组间回归结果的对比还发现,相对于产品或服务是终端产品的企业,那些提供非终端产品与服务的企业,它们的捐赠支出与企业财务绩效的正向关系更显著。     

中美高等教育融资渠道比较及其启发

针对当前我国高等院校因扩招而导致的资金短缺现象,分析了中美两国高校融资渠道,为我国高校融资提供了新的思路,即:建立高校募捐机制;大力发展股份制办学;推动"银校合作"新局面和组建教育基金。     

社会责任视野下的企业慈善捐赠分析

企业慈善捐赠行为是企业承担社会责任的最显著方式之一,把追求利益最大化的经济目标与社会责任的担当融合起来日益成为成功企业的重要标志之一。从国内企业慈善捐赠的现状与特征分析中可以看到,目前制约和影响企业承担社会责任的因素还不少,企业捐赠力度的不平衡性,捐赠行为的非理性化倾向,捐赠环境的支持缺位等问题还很突出。对企业与社会、企业与文化、企业与环境的相关性分析,有助于企业在慈善捐赠方面更好地发挥主体作用,并以自觉的社会责任担当意识来推进国内慈善事业的发展。     

美国高校教育捐赠制度的成功对中国的启示

近年来,我国高等教育快速发展,但同时也面临着很多问题,其中一个就是经费不足的问题。社会捐赠,作为高校资金运转的一个部分,扮演着越来越重要的角色。美国在高等教育捐赠方面积累了许多宝贵的成功经验,深入分析和探讨其捐赠的现状与成功因素,对于我国高等教育的发展无疑具有非常重要的作用,并对我国开展符合国情的捐赠具有重大的启示意义。     

襄樊"感恩门"事件的法律问题分析——兼论社会捐赠的法律构成

我国现阶段社会捐赠已经成为一种普遍的社会现象,如何规范社会捐赠,规范捐赠的发起人、捐赠人、受赠人的权利和义务,规范捐赠财产的管理、使用以及捐赠财产剩余的归属和处置,都必须尽快予以明确和界定,否则,将挫伤捐赠者行善的积极性,直接影响到我国社会捐赠事业的健康发展。     

公司捐赠的法律激励与约束

公司捐赠是公司承担社会责任的一种方式,它既能提升社会福利,又能改善公司自身形象,从而使公司利益与社会利益相协调。公司捐赠涉及很多法律问题,如公司捐赠是否背离其营利本质,如何对公司捐赠行为进行有效的激励和约束等。本文对上述法律问题作了分析,并对我国关于公司捐赠的法律规定作了探讨。     

芒果胚败育果实发育研究

采用石蜡切片等方法对芒果胚败育果实发育过程进行了观察,并分析了胚败育的原因。结果表明,芒果胚珠倒生,具一层珠被,胚囊发育方式为蓼型,开花时,胚囊处于8核阶段,8核时期发生助细胞、反足细胞等胚囊细胞的退化。胚囊细胞退化导致授粉受精不良是芒果早期大量落果的主要原因,成熟期芒果种胚败育主要是养分和激素的竞争造成的。解剖还发现胚败育果实种皮发育正常,为胚提供营养的输导组织发育正常。胚败育芒果果实发育曲线为单S型。     

Organ Donation and Transplantation in India: An Inquiry in Kerala

Until recently, financial incentive was the prime motivation in transplantation of kidneys from nonrelated living donors in India. Prior to the Human Organ Transplantation Act of 1994, it was legal in all states of India to purchase and merchandise organs, eliminating the opportunity for black markets currently created by the enormous demand for organs. Eight years later, the question remains on how if at all The Act has changed the way organ donation is viewed and conducted in India. This study reveals attitudes and beliefs about organ donation in India from the perspectives of the doctors and the public. Interviewees expressed concerns and fears over the implementation of The Act. Mistrust of the medical profession and concerns about illegal buying and selling of organs were some major issues brought forth by the public. Additional issues were the need for public education, advertisement, and role models to promote organ donation in India. All interviewees had prior knowledge of organ donation and did not require explanation of the concept. No one interviewed was opposed to organ donation. Many participants were aware of organ donation through Ashwaria Roy, a former Miss World who does advertising campaigns promoting cornea donation in India.     

Microstructures of economic action: talk,interaction and the bottom line

This paper contributes to an expanding body of research that has analysed the interactional foundations of economic activity, and price determination, by quantifying the financial implications of different micro‐interactional practices. Drawing on video recordings of naturalistic interaction the paper analyses a simple consumer choice, whether to pay one of two prices, the lower ‘standard’ price (£8.00) or the higher ‘gift aid’ (£8.80) price, to enter an arts institution. Utilizing resources from conversation analysis, the paper analyses different ways of posing this choice. It describes how, as interactional constraints tighten, standard prices become less socially desirable and customers increasingly ‘volunteer’ to pay the higher price. The paper contributes to sociological understandings of economic activity, demonstrating how simple one‐off choices, and prices, are accountably responsive to micro‐interactional structures.     

Cultures of the soul: spiritual beliefs about organ donation in China and the United States

Spiritual beliefs shape ideas about the meaning of life, the moment of death, and the care that must be taken to deliver the body of the loved one to the spiritual realm. This study investigated spiritual beliefs about organ donation for participants in China (n = 364) and the United States (n = 384). Results showed that spiritual connection with the transplant recipient, spiritual concern about removing organs, and attitudes toward organ donation significantly predicted willingness to become an organ donor for participants in both countries. Americans reported being significantly more religious compared to Chinese. However, altruism and religiosity were not significant predictors of willingness to donate organs. Chinese participants showed significantly higher levels of spiritual connection with the potential recipient of transplanted organs. Even so, Chinese participants exhibited more reluctance to become organ donors compared to Americans. Gender differences in organ donation behaviors are also reported. The study discusses the implications of the findings for structuring organ procurement campaigns that will address spiritual beliefs about organ donation.