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1 – 10 of 339This article seeks to propose a defined set of Sharīʿah standards and guidelines for the charity account in order to provide clear guidance to Islamic financial institutions…
Abstract
Purpose
This article seeks to propose a defined set of Sharīʿah standards and guidelines for the charity account in order to provide clear guidance to Islamic financial institutions (IFIs) and eventually create a standardised practice in the management of the charity account by IFIs worldwide.
Design/methodology/approach
This article is based on a literature review regarding the origin and concept of the charity account for IFIs. It makes reference to various primary Sharīʿah sources and contemporary Sharīʿah standards pertaining to impermissible income as it relates to the charity account. It also analyses secondary sources of reference, in particular research papers and case studies on the same subject matter.
Findings
This article proposes relevant Sharīʿah standards required for the better functioning and standardisation of the charity account application by IFIs.
Research limitations/implications
This article will help IFIs, standard-setting bodies and regulators to develop a defined charity account framework. It also addresses the gaps discussed in past research and case studies that have not been resolved to date, particularly on the determination and management of charity accounts at the level of IFIs.
Practical implications
The charity account will be better controlled and thus eliminating potential reputational issues arising from collecting and disbursing commitment to donate amounts (CDA).
Social implications
The charity account distribution will be better managed and thus of more benefit to the society and recipients.
Originality/value
This article promotes the idea of standardisation in the practices of charity accounts, especially in terms of sources and disbursement.
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Adrian Fernando Rivera, Neale R. Smith and Angel Ruiz
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.
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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The purpose of this study is to provide models to analyze the efficiency of programs and efficiency of fundraising to apply the models to non-profit organizations (NPOs) in Korea…
Abstract
Purpose
The purpose of this study is to provide models to analyze the efficiency of programs and efficiency of fundraising to apply the models to non-profit organizations (NPOs) in Korea and to draw out improvement points of inefficiency using data envelopment analysis (DEA).
Design/methodology/approach
Using DEA, this study analyzed the program efficiency and fundraising efficiency of 22 Korean NPOs in the field of humanitarian assistance.
Findings
Of 22 NPOs, 15 were identified as being efficient in the program efficiency and 7 of 15 NPOs were found efficient in the fundraising efficiency. In all, four organizations were found efficient in both the program and the fundraising efficiency. Using CCR and BCC model, this study proposed the cause of inefficiency and state of returns of scale.
Practical implications
This study presents non-profit efficiency evaluation models regarding program efficiency and fundraising efficiency. This study provides the inefficient DMUs with their reference set of efficient DMUs to improve efficiency and the cause of inefficiency, whether the inefficiency is because of the pure technical inefficiency or the scale inefficiency. This study also indicates the state of variable returns to scale to propose the way of improving inefficiency by controlling the scale of inputs. The methods and the results of this study can serve as a model for researchers and practitioners to follow when evaluating efficiency in the NPOs.
Originality/value
This study has the value of performing the empirical studies of efficiency analysis of Korean NPOs and providing non-profits with the model of efficiency analysis in programs and fundraising activities and basis for establishing strategies to improve both efficiencies.
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S.M. Amin Hosseini, Leila Mohammadi, Keivan Amirbagheri and Albert de la Fuente
The main objective of this study is to consider how to benefit efficiently from the significant potential of humanitarian operations by individuals. For this purpose, this study…
Abstract
Purpose
The main objective of this study is to consider how to benefit efficiently from the significant potential of humanitarian operations by individuals. For this purpose, this study aims to assess failure factors in humanitarian supply chain operations after the Kermanshah earthquake considering the role of all parties, focusing on individuals who did not wish to work with formal organisations on the whole. In the aftermath of the Kermanshah earthquake, which occurred on 12 November 2017, improvised groups of Iranian civilians from all over the country played an important role in humanitarian supply chain operations as individuals. Although most of these groups sincerely intended to help the affected society, victims could not benefit properly from these significant potential humanitarian actions. On the contrary, these potential actions caused some issues during humanitarian operations, such as blocking roads, inappropriate last-mile distribution, wasting resources and so on.
Design/methodology/approach
This research study considers mixed methods, including an on-site survey, semi-structured interviewing and a questionnaire designed for statistical analyses. The analysis included 140 responses to the questionnaire, semi-structured interviews with 32 affected families, interviews with 5 emergency managers from the Housing Foundation of the Islamic Republic of Iran and on-site survey reports.
Findings
This study presents a framework for humanitarian supply chain management to deal with future disasters in the same area or areas with similar characteristics to the case study. In general, the results of this study demonstrate that the nature of humanitarian supply chain operations makes it impossible to consider that these operations are free of challenges. However, several influential factors, such as training humanitarian actors and integrated management, might considerably increase the efficiency of humanitarian operations by individuals.
Originality/value
This study highlights the influential factors of inappropriate humanitarian operations by individuals, derived from an analysis of the Kermanshah case and literature review. The authors suggest a framework to benefit from the significant potential of individuals with wide-ranging experiences and proficiency, for future cases similar to the case study.
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N. Nurmala, Jelle de Vries and Sander de Leeuw
This study aims to help understand individual donors’ preferences over different designs of humanitarian–business partnerships in managing humanitarian operations and to help…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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Abdullah Masum and S M Shariful Islam
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Pramon Viwattanakulvanid and Aye Chan Oo
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Shengfeng Lu, Sixia Chen, Yongtao Cang and Ziyao San
This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG).
Abstract
Purpose
This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG).
Design/methodology/approach
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.
Findings
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.
Originality/value
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).
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Dechang Zheng, Shuang Tao, Chengtao Jiang and Yinglun Tang
This study explores whether religion plays an important role in corporate poverty alleviation. Religious atmosphere affects managers' attitude towards corporate social…
Abstract
Purpose
This study explores whether religion plays an important role in corporate poverty alleviation. Religious atmosphere affects managers' attitude towards corporate social responsibility (CSR) and then influences corporate poverty alleviation. This study first examines the impact of religious atmosphere on corporate poverty alleviation and then investigates whether formal institutions, such as law enforcement environments and ownership, influence the relationship between religious atmosphere and corporate poverty alleviation behavior.
Design/methodology/approach
In 2016, the Chinese government initiated a nationwide campaign aiming to eliminate poverty in China by 2020. The authors conduct empirical tests with data on Chinese listed firms from 2016 to 2020. The religious atmosphere is measured by the number of Buddhist monasteries and Taoist temples within a certain radius around Chinese listed firms' registered addresses. The authors adopt the ordinary least squares (OLS) method for regression and take the two-stage least squares (2SLS) method to address the endogeneity issue.
Findings
The results show a positive relationship between religious atmosphere and corporate poverty alleviation donations. Law enforcement attenuates the positive association between the religious atmosphere and corporate poverty alleviation donations. Religion and corporate poverty alleviation donations have a more positive association for non-state-owned enterprises (non-SOEs) than for state-owned enterprises (SOEs).
Research limitations/implications
The authors' findings have important implications. First, this study inspires incorporating the ethical value of traditional culture, such as religion, into CSR. Second, the findings imply that informal institutions have a greater impact on corporate decision-making when formal institutions are weak, suggesting that informal institutions should be emphasized when promoting CSR in countries where formal institutions are relatively weak. The study investigates only religious influence on corporate poverty alleviation based on Buddhism and Taoism, but the authors do not examine the impacts of other religions. Future research may examine the relationships between other religions and corporate poverty alleviation in China.
Originality/value
This study illustrates the positive role played by religion in promoting CSR by relating religious atmosphere to corporate poverty alleviation. It fills the research gap between religion and CSR and also contributes to the literature on determinants of corporate poverty alleviation.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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).
Research limitations/implications
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.
Practical implications
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.
Originality/value
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.
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