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This study aims to help understand individual donors’ preferences over different designs of humanitarian–business partnerships in managing humanitarian operations and to help understand if donors’ preferences align with their actual donation behavior.

Choice-based conjoint analysis was used to understand donation preferences for partnership designs, and a donation experiment was performed using real money to understand the alignment of donors’ preferences with actual donation behavior.

The results show that partnering with the business sector can be a valuable asset for humanitarian organizations in attracting individual donors if these partnerships are managed well in terms of partnership strategy, partnership history and partnership report and disclosure. In particular, the study finds that the donation of services and products from businesses corporations to humanitarian organizations are preferable to individual donors, rather than cash. Furthermore, donors’ preferences are not necessarily aligned with actual donation behavior.

The results highlight the importance of presenting objective data on projects to individual donors. The results also show that donors value the provision of services and products by business corporations to humanitarian operations.

Partnerships between humanitarian organizations and business corporations are important for the success of humanitarian operations. However, little is known about which partnership designs are most preferable to individual donors and have the biggest chance of being supported financially.

Transplantation extends and improves lives, but the shortage of organs is one of the main factors limiting the number of transplants in Italy, as well as in other countries. This study investigated the awareness about organ donation and the socio-demographic factors associated with donation will in a general population.

In 2019, a survey was carried out by computer-assisted web interviewing. A questionnaire was sent via e-mail to 39,360 individuals (i.e. students, administrative and teaching staff of the University of Milano-Bicocca, Italy). The response rate was 10.6% and 4,191 weighted cases were used in the analysis.

This study showed a strong, positive attitude towards donation: over 96% of respondents stated to be keen on organ donation. Of the respondents, 40.8% considered themselves informed on medical procedures involving organ donation, and only 15.8% thought to have sufficient legal information. Overall, only 17.7% of respondents thought that the information available was sufficient to make informed decisions. According to the respondents, ethical and religious implications were the main reasons (30% of answers) that limited the level of information. Just 57.9% of respondents had already recorded their willingness to donate. Among them, renewal of the identity card was the most common motivation (55.8%) and the main motivation reported for lack of expression of donation will was the lack of opportunity or time (61.5%).

A positive attitude towards donation demands a wide public education programme and opportunities to declare one's will to donate to increase the population of potential organ donors.

The purpose of this paper is to investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not make these contributions. The relationship between politicians and companies may be signaled by political connections in which companies try to get political benefits in exchange for providing politicians with campaign financing. The hypothesis is that a quid pro quo occurs in which these companies benefit from favorable tax treatment that reduces their relative tax burden.

The focus of this study is donations that were made in the presidential elections of 2010 and 2014. The sample covers the period between 2010 and 2016 for companies listed on the B3 Stock Exchange, using proxies for tax aggressiveness computed based on value-added reporting. Through linear regressions, the authors have tested whether the companies that made these campaign contributions tend to have a lower tax burden.

The proposed hypothesis was confirmed, revealing that a political connection between campaign donations reduces the tax burden for donating companies during the years following the election. These donations appear to depict an environment characterized by an exchange of favors in which the donating companies exhibit greater tax aggressiveness than non-donating companies.

The current study deals with a subject that has not yet been examined empirically in Brazil and reinforces the position adopted by the Supreme Court in prohibiting campaign donations to inhibit quid pro quo practices. The study offers additional arguments for the criminalization of the so-called “second set of books” used to record electoral campaign contributions.

Blood donation knowledge of healthy young students is crucial to donate blood voluntarily and regularly in long-term. This study aimed to determine the influencing factors on the blood donation knowledge, to identify gaps of blood donation knowledge and reasons for not donating blood among university and college students in Yangon, Myanmar.

Cross-section survey (May 2019) was conducted in students of Yangon Technological University (YTU) and National Management Degree College (NMDC) with the use of quota and convenience sampling method. The questionnaires covered sociodemographic characteristics, blood donation knowledge and reasons for not donating blood.

Total 320 students (129 males and 191 females) with age of 18 to 23 years old participated. Previous blood donation had statistically significant influence on blood donation knowledge scores (ß = 0.396, p < 0.001). Gaps of knowledge between nondonors and blood donors were recorded, especially in universal recipient blood groups, Rh blood groups, blood donation interval, eligibility criteria, transfusion-transmitted infections (TTIs), amount of blood removed in donation, benefits of blood donations and misbelief of infections from blood donation. Top three reasons for not donating blood among nondonors were (1) no opportunity, (2) fear to donate and (3) still underage to donate.

Blood donations programs should extend awareness-raising programs in academic society and population at large. Raising awareness should focus on the knowledge gaps such as donor eligibility, interval of blood donations, TTIs and benefits of donating blood to recipients.

The purpose of this study was to identify factors that affect willingness to donate kidneys posthumously among Malaysians.

A questionnaire-based cross-sectional study assessing demographics, attitude, spirituality, knowledge and willingness to donate a kidney was conducted among adult Malaysians with oral informed consent. The total number of samples was 1,001 respondents. Univariate and multivariate logistic regression was performed.

A total of 29.17% (n = 292) were willing to donate kidneys, while the remaining 70.83% (n = 709) were not. The mean spirituality score was 80.95 ± 13.79 (maximum score 100), mean attitude score was 52.88 ± 8.074 (maximum score 70) and mean knowledge score was 1.84 ± 0.99 (maximum score 5). A higher score demonstrated a stronger spiritual level, positive attitude and better knowledge. Factors affecting willingness to donate a kidney were ethnicity (odds ratio [OR] = 15.625, 95% confidence interval [CI] = 0.043–0.094) and attitude toward kidney donation score (OR = 0.924, 95% CI = 0.902–0.945).

Culture-specific steps to improve programs that may contribute toward improving kidney donation posthumously among Malaysians should be developed. Results drawn from this work demonstrate that policymakers, health-care workers and stakeholders should work together to promote effective policies and program implementation to reduce the ever-increasing gap between the need and shortage crisis of kidney donation.

Non-profit organizations (NPOs) are exposed to a highly competitive environment in which they are forced to grow their commercial activity to acquire additional financial resources. This study aims to create an understanding of how NPOs involved in textile reuse as a revenue-generating programme manage their reverse supply chains (RSC).

The research involves an embedded single-case study of NPOs in Finland involved in post-use textile collection. The main data sources are semi-structured interviews and participant observations.

This study is inspired by the microfoundations movement and identifies the underlying microfoundations of the NPOs’ capabilities for managing RSC for textile reuse. The study contributes to the literature by demonstrating NPOs’ lower-level, granular practices and their adaptations for achieving quality outcomes in textile reuse.

The findings have context sensitivity and apply to the NPOs which operate in a context similar to Finland, such as in other Nordic countries.

This study continues the discussion on the adoption of “business-like” practices in the NPOs’ pursuit of additional revenue streams to finance humanitarian work. The findings of this study can also be transferred to the growing area of domestic textile circularity.

Using the case of NPOs in textile reuse, the study illustrates how RSC management can serve a social, non-profit cause and transform unwanted textile products into a source of fundraising for humanitarian work.

This enriches the understanding of NPOs’ practices within the scope of revenue-generating programmes by examining one of them – textile reuse through charity shops from an RSC perspective.

The purpose of this study is to investigate the impact of Corporate Philanthropic Donations (CPD) on the Corporate Economic Performance (CEP) of a group of Jordanian public shareholding companies.

The sample includes 94 companies listed on the Amman Stock Exchange between 2010 and 2016. Manual content analysis is employed to collect the quantitative-related data needed for this study.

Our findings show that CPD is relevant, with a significant impact on financial performance. More specifically, CPD has a positive impact on the performance indicators measured by Tobin’s Q (TQ), return on equity (ROE) and return on assets (ROA).

This study contributes to the research debate on CPD and CEP, especially in developing countries. It emphasizes the importance of such practices in increasing corporate profitability.

The study’s findings highlight the importance of CPD for Jordanian corporate managers. A greater emphasis on donations is likely to attract investor attention, government attention, media attention and humanitarian activism, all of which will enhance corporate goodwill.

This study demonstrates the positive relationship between corporate social responsibility (CSR) and CEP in an emerging economy, with a focus on one aspect of CSR, namely donation, that is underrepresented in developing countries. The study employs multiple methods for analyzing profitability as proxied by TQ, ROE and ROA, given the presence of multiple proxies to measure profitability. A further interesting aspect is examining the topic of CPD in the Jordanian context, where listed companies exhibit a uniform understanding of CPD.

Food banks play an increasingly important role in society by mitigating hunger and helping needy people; however, research aimed at improving food bank operations is limited.

This systematic review used Web of Science and Scopus as search engines, which are extensive databases in Operations Research and Management Science. Ninety-five articles regarding food bank operations were deeply analyzed to contribute to this literature review.

Through a systematic literature review, this paper identifies the challenges faced by food banks from an operations management perspective and positions the scientific contributions proposed to address these challenges.

This study makes three main contributions to the current literature. First, this study provides new researchers with an overview of the key features of food bank operations. Second, this study identifies and classifies the proposed optimization models to support food bank managers with decision-making. Finally, this study discusses the challenges of food bank operations and proposes promising future research avenues.

This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG).

The authors exploit sub-national tax revenue sharing changes as exogenous variations to government’s fiscal pressure at the city level and then construct a quasi difference-in-differences (DiD) model to conduct the analysis based on a sample that consists of 14,168 firm-year observations in China during the period of 2003 to 2012.

The authors found that firms increase charitable donations when local governments face higher fiscal pressure. Such effects are more pronounced for firms that have stronger demand for political connectedness in the sample period. Furthermore, this study’s findings suggest that the timing strategy of donating helps firms to lower the effective tax rate and to build stronger political connections. In addition, donating firms outperform non-donating firms in terms of bank loan access and market reputation.

The authors contribute to at least three lines of literature: first, extend the understanding of timing strategies of corporate charitable behaviors; second, contribute to the literature studying the “crowd out” effect between government-provided charitable funds and private donations; finally, contribute to the emerging literature exploring the financial interests associated with corporate donation strategy (Claessens et al., 2008; Cull et al., 2015).

The purpose of this study is to critically analyze the Financial Compensation Funds being accumulated by Islamic Banks of Bangladesh in credit-based transactions. In this connection, due to the evolved liquidity crisis amidst the COVID-19, industry opinions are observed that suggest including the compensations or the donation funds directly into the bank's income account. But the Sharīʿah does not permit it. Such alternative proposals of using compensation or donation fund during crises are scrutinized under Sharīʿah principles to come to a logical conclusion.

The approach followed in the study is textual and discourse analysis through descriptions of ideal Sharīʿah-compliant methods for handling late payment of credit and comparison with the industry practices.

It is observed that there are conceptual gaps in the industry as is reflected in the Islamic Banking Guideline of Bangladesh. The funds collected from the debtor due to late payment are named as compensation (Ta‘wīḍ) whereas the nature of the transaction is a donation (Tabarru'). The misconception can lead to various Sharīʿah non-compliant activities later with the funds. The proposals brought out in the industry to use such compensation/donation funds during a crisis are a consequence of this. The proposals of using such funds for banks' purposes in any situation are not supported by Sharīʿah principles and are against the Islamic banking philosophy.

The study is very relevant to the current crisis of COVID-19 in the domestic Islamic Banking Industry and also instrumental for the future guidance to stick to the Sharīʿah principles in managing compensation or donation funds by the Islamic Banks.