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1 – 10 of over 1000Xiaodong Li, Chen Zhang, Juan Chen and Shengliang Zhang
The domain of monetary donation is evolving with the combination of professional donation platforms and social network sites (SNSs) in the agency process, potentially enhancing…
Abstract
Purpose
The domain of monetary donation is evolving with the combination of professional donation platforms and social network sites (SNSs) in the agency process, potentially enhancing information communication and facilitating money transfers between donors and recipients. However, SNS donation avoidance hinders the leveraging of significant economic and social values. To address the limited understanding of the phenomenon of SNS donation avoidance, this study aims to investigate the influencing factors of people's avoidance behavior in the agency process of SNS donation.
Design/methodology/approach
A model was devised containing four process-related factors (requests overload, process ambiguity, channel security concerns and perceived distributive injustice) as antecedents of SNS donation avoidance, with probable mediating paths of negative emotions, altruistic outcome expectation and egoistic outcome expectation. Data were collected through a survey of 398 users of WeChat Moment in China. Structural equation modeling was used to analyze the proposed model.
Findings
All four process-related factors have positive associations with SNS donation avoidance. Requests overload, channel security concerns and perceived distributive injustice all positively influence people's expectation of negative emotions and lead, in turn, to their SNS donation avoidance. Perceived distributive injustice also leads to SNS donation avoidance via negatively influencing people's expectations of both altruistic and egoistic outcomes.
Originality/value
Theoretically, this empirical study synthetically associates process-related factors to donation avoidance through the paths of emotional responses and rational outcome expectations. Practically, it emphasizes key factors to consider in the process management of SNS donation.
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The existing literature documents mixed evidence toward the association between corporate social responsibility (CSR) and corporate tax planning (e.g., Davis, Guenther, Krull, &…
Abstract
The existing literature documents mixed evidence toward the association between corporate social responsibility (CSR) and corporate tax planning (e.g., Davis, Guenther, Krull, & Williams, 2016; Hoi, Wu, & Zhang, 2013). In this study, I aim to identify a causal relationship between CSR and tax planning, leveraging the staggered adoptions of constituency statutes in US states, which is a plausibly exogenous shock to firms' emphasis on their social responsibility. In general, the statutes permit firm directors to consider the interests of all constituents when making business decisions, including those who benefit from firms paying their fair share of income taxes. Thus, the adoption of the statutes raises the importance of firms' social responsibility in paying income taxes. Employing a staggered difference-in-differences (DiD) method, I find that firms incorporated in states that have adopted constituency statutes exhibit significantly higher effective tax rates (ETRs) based on current tax expense. This causal relationship suggests that managers, with the legitimacy to consider the social impact of tax avoidance, become less aggressive in tax planning. I further find that the effect of adoption is stronger for financially unconstrained firms and firms in retail businesses, where the demand (cost) for tax avoidance is lower (higher). Finally, I show that my main results are driven by firms located in states with a high sense of social responsibility and firms with high levels of tax avoidance prior to the adoption. Overall, the findings in this chapter contribute to the literature by delineating a negative causal relationship between CSR and tax avoidance and identifying a positive social impact brought by the passage of constituency legislation.
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Adrielle Borges de Almeida, Thayanara Mayara de Lima, Nathalia Horrana Santos, Railany Vieira Santana, Silvelly Carvalho dos Santos and Mariana Buranelo Egea
The purpose of this paper is to evaluate the solid-state fermentation (SSF) of corn bran (CB) with Monascus purpureus.
Abstract
Purpose
The purpose of this paper is to evaluate the solid-state fermentation (SSF) of corn bran (CB) with Monascus purpureus.
Design/methodology/approach
The SSF was realized with CB ranged in process: time (4, 8, 12 and 16 days), inoculum ratio (105, 106 and 107 spores for mL) and temperature (16, 24 and 32 °C). Color of the CB and fermented CB (FCB) was evaluated by spectrophotometer, and this result was used to choose one treatment. The proximal composition (moisture, lipid, ash and protein content), pH value, total phenolic content, antioxidant capacity and functional properties of CB and FCB were analyzed. The carbohydrate content and caloric value were calculated for CB and FCB.
Findings
The color results showed that during asexual reproduction, there was inhibition of the pigment production by M. purpureus. There was an increase in the amount of lipids and a decrease in carbohydrates in SSF, thus elucidating the primary metabolism of M. purpureus. CB and FCB showed no statistical difference in either the emulsifying activity or water solubility.
Originality/value
SSF is an alternative for the use of unvalued agroindustrial waste, and by utilizing this process with CB, a new ingredient with red color can be produced with important nutritional value.
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Ruichen Ge, Sha Zhang and Hong Zhao
Extant research shows mixed results on the impact of expressed negative emotions on donations in online charitable crowdfunding. This study solves the puzzle by examining how…
Abstract
Purpose
Extant research shows mixed results on the impact of expressed negative emotions on donations in online charitable crowdfunding. This study solves the puzzle by examining how different types of negative emotions (i.e. sadness, anxiety and fear) expressed in crowdfunding project descriptions affect donations.
Design/methodology/approach
Data on 15,653 projects across four categories (medical assistance, education assistance, disaster assistance and poverty assistance) from September 2013 to May 2019 come from a leading online crowdfunding platform in China. Text analysis and regression models serve to test the hypotheses.
Findings
In the medical assistance category, the expression of sadness has an inverted U-shaped effect on donations, while the expression of anxiety has a negative effect. An appropriate number of sadness words is helpful but should not exceed five times. In the education assistance and disaster assistance categories, the expression of sadness has a positive effect on donations, but disclosure of anxiety and fear has no influence on donations. Expressions of sadness, anxiety and fear have no impact on donations in the poverty assistance category.
Research limitations/implications
This work has important implications for fundraisers on how to regulate the fundraisers' expressions of negative emotions in a project's description to attract donations. These insights are also relevant for online crowdfunding platforms.
Originality/value
Online crowdfunding research often studies negative emotions as a whole and does not differentiate project types. The current work contributes by empirically testing the impact of three types of negative emotions on donations across four major online crowdfunding categories.
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Anthony T. Allred and Clinton Amos
The purpose of this study is to examine the usefulness of disgust imagery in a nonprofit organization context as one part of the broader social marketing paradigm.
Abstract
Purpose
The purpose of this study is to examine the usefulness of disgust imagery in a nonprofit organization context as one part of the broader social marketing paradigm.
Design/methodology/approach
An experiment was conducted in the child victim segment of the market using disgust and nondisgust images. Data were collected from 167 subjects via Amazon’s Mechanical Turk. Dependent variables measured included donation intention, empathy and guilt. Control variables included religiosity and attitude toward helping others, along with demographic factors.
Findings
MANCOVA results indicate that while the disgust image evoked greater empathy, the nondisgust image evoked greater donation intentions. The disgust image had a nonsignificant effect on the level of guilt felt by subjects. Mediation analysis indicates that empathy serves as a competitive mediator for the disgust–donation intentions relationship.
Research limitations/implications
This study examines the effects of disgust images on empathy, guilt and donation intentions. Although the findings indicate a contrasting effect of disgust on empathy and donation intentions, more research is needed to validate these findings with diverse samples, contexts and various donation behavior measures. Regarding charitable giving, the current findings suggest caution should be used when using disgust images to evoke empathy, as the tactic may also negatively affect donation intentions.
Social implications
Nonprofits that effectively apply marketing can change individual and community behavior. To continue their work, they rely on donors and volunteers. This study provides social marketers.
Originality/value
Past research has demonstrated the effectiveness of disgust appeals for deterring behavior. In contrast, this research provides unique insights into disgust appeals as a catalyst for motivating behavior. This research provides a much-needed empirical evaluation of disgust appeals in a social marketing context.
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Jong-chang Ahn, Suaini Sura and Jong-Chol An
The purpose of this paper is to explore the differences in the external factors influencing intention to donate via social network sites (SNSs), and the online donation knowledge…
Abstract
Purpose
The purpose of this paper is to explore the differences in the external factors influencing intention to donate via social network sites (SNSs), and the online donation knowledge and awareness effect on the willingness to donate via SNS in the future between Malaysian and South Korean users.
Design/methodology/approach
In total, 288 samples’ data obtained from online survey using the snowball technique were analyzed through using cross-tabulation with χ2 tests and multiple regression analysis.
Findings
The results show that there is no significant difference between those countries regarding the online donation knowledge and awareness. However, the online donation knowledge and awareness significantly affect the willingness to donate via SNSs for South Korean, but not for Malaysian. As for Malaysian, the results reveal that only SNS features factor does significantly influence the attitude toward online donations. As for South Korean, the charity project and internet technology features factor significantly influence the attitude toward online donations. The attitude toward online donations of both countries influences on their intention to donate via SNS.
Research limitations/implications
The sample was gathered from certain regions in Malaysia and South Korea, and had slightly unbalanced characteristics (i.e. age), limiting the generalizability to the general population of both countries.
Practical implications
The findings suggest that non-profit organizations should consider the culture context in planning their future SNS donation program and focus on how to deal with the internet issues (e.g. trust, security), SNS features and charity project. As for Malaysian, promoting the internet and online donation awareness should be the priority before engaging in SNS donation program.
Originality/value
Whilst research on culture context in donation area is plentiful, the area of SNS donation remains underexplored. This paper offers an in-depth understanding of what influences SNS donation related to the identified culture context.
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Aner Tal, Yaniv Gvili, Moty Amar and Brian Wansink
This study aims to examine whether companies’ donations to political parties can impact product experience, specifically taste.
Abstract
Purpose
This study aims to examine whether companies’ donations to political parties can impact product experience, specifically taste.
Design/methodology/approach
Research design consists of four studies; three online, one in person. Participants were shown a cookie (Studies 1-3) or cereal (Study 4) and told that the producing company donated to either the Republican Party or the Democratic Party (Studies 1-3) or an unspecified party (Study 4).
Findings
Participants rated food products as less tasty if told they came from a company that donated to a party they object to. These effects were shown to be mediated by moral disgust (Study 3). Effects were restricted to taste and willingness to buy (Study 4), with no effects on other positive product dimensions.
Research limitations/implications
The studies provide a first piece of evidence that political donations by companies can negatively impact product experience. This can translate to purchase decisions through an emotional, rather than calculated, route.
Practical implications
Companies should be careful about making donations some of their consumers may find objectionable. This might impact both purchase and consumption decisions, as well as post-consumption word-of-mouth.
Originality/value
Companies’ political involvement can negatively impact subjective product experience, even though such information has no bearing on product quality. The current findings demonstrate that alterations in subjective product quality may underlie alterations in consumer decision-making because of ideologically tinged information, and reveals moral disgust as the mechanism underlying these effects. In this, it provides a first demonstration that even mild ideological information that is not globally bad or inherently immoral can generate moral disgust, and that such effects depend on consumers’ own attitudes.
Terrence C. Sebora, Michael Rubach and Richard Cantril
International Strategy
Abstract
Subject area
International Strategy
Study level/applicability
Undergraduate or graduate capstone course in strategy or international management course.
Case overview
Faced with increased competition at home, Sainsbury's decided to expand its international operations by entering Egypt. Sainsbury's initially created a joint venture with an Egyptian food retailer, but quickly increased its commitment by opening over 100 stores in Egypt. Sainsbury's dream of capturing the Egyptian food market faded as quickly as it was started. Due to declining profits, Sainsbury's eliminated its exposure in Egypt by selling its interests to its Egyptian partner. Sainsbury's first developing-country venture could be regarded as an object lesson in how not to operate. The company failed to properly investigate its market and its partners, and showed insensitivity to local conditions. Moreover, entering the Egyptian consumer business sector may have been ill-advised. Egypt, with a low gross domestic product (GDP) per head of about $1,300 and a population of 65 million, while having growth potential, is a daunting market. Why a poor and frequently disorganized country was perceived as having excellent growth potential was not addressed by Sainsbury's in its headlong rush to invest. The case should be interesting for students because it highlights a situation where a firm's international expansion efforts failed after the firm had success expanding internationally previously. Numerous reasons are presented in the case for Sainsbury's failure. The case highlights the multiplicity of issues which a company faces when it “goes global.” While Sainsbury's withdrew from Egypt, the case affords students the opportunity to evaluate whether they would have made the same decision by providing a discussion of the alternatives suggested by Sainsbury's Chairman.
Expected learning outcomes
The Sainsbury's case is capable of addressing several important teaching objectives: the case is an appropriate vehicle to demonstrate what can happen to a firm as it expands globally; students will gain more knowledge concerning why companies expand into foreign markets and the impact of cross-country differences in market conditions; the case presents the multifaceted complexities involved in globalization efforts and issues faced by companies concerned with global competition and global strategy; students should apply the concepts and tools of industry and competitive analysis; students should gain a better understand how to manage globally; students should gain an understanding of the challenges of globalization and global competition; students should gain a better understanding of the evolution of strategy as industry conditions change and new opportunities arise. As with any case study, students should learn to translate good analysis into appropriate recommendations for action.
Supplementary materials
Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
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Henda Kacem and Mohamed Ali Brahim Omri
This paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact of tax…
Abstract
Purpose
This paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact of tax incentives for corporate social responsibility (CSR) on the societal practices of Tunisian companies.
Design/methodology/approach
This study uses multiple regression models to assess the effectiveness of tax incentives for companies to take responsible actions. The study was conducted on 71 Tunisian companies operating in different sectors.
Findings
The results reveal that there is a negative and significant association between tax incentives and CSR practices. Therefore, there is an inefficient use of these types of incentives.
Practical implications
The results of the study have important implications for investors and regulatory basis wishing to enhance CSR by giving tax incentives. Investment in social responsibility may improve the corporate culture and reduce the conflict in companies.
Originality/value
The theoretical contributions relate mainly to the originality of the conceptual model developed, to the literature review and to the theoretical foundations mobilized. In fact, the originality of this research is justified by the scarcity of previous study dealing with the relationship between tax incentives and CSR. Thus, to the best of the authors’ knowledge, this study is one of the first to investigate the impact of tax incentives for CSR on CSR practices.
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C. West and J. Roeleveld
Paragraphs 68 to 72 of the Eighth Schedule to the Income Tax Act No. 58 of 1962 (the Act’) were inserted to perform the same function as that of section 7, namely to attribute…
Abstract
Paragraphs 68 to 72 of the Eighth Schedule to the Income Tax Act No. 58 of 1962 (the Act’) were inserted to perform the same function as that of section 7, namely to attribute income in cases in which the taxpayer has disposed of that source of income by means of donation, settlement or other disposition. Paragraph 73 of the Eighth Schedule to the Act was inserted to limit the total amount that is attributed to the donor in a year in which both income (in terms of section 7) and a capital gain (in terms of the attribution paragraphs 68 to 72) are to be attributed. The unclear construction of the section and, it is submitted, the inaccurate interpretation of this paragraph by the South African Revenue Services (SARS’) has made it difficult to interpret this paragraph. This article attempts to evaluate prevailing legal precedent and to apply such precedent to the paragraphs on attribution in order to arrive at an appropriate interpretation of paragraph 73. The approach adopted by SARS is also examined in the light of the above interpretation and application of prevailing legal precedent. Lastly, amendments to the legislation are proposed to clarify the legislation and to provide a structured approach in the consideration of the intention of the legislature.
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