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Article
Publication date: 1 December 2020

Xiaodong 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…

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.

Article
Publication date: 6 September 2019

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.

Details

Nutrition & Food Science , vol. 50 no. 3
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 14 November 2022

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…

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.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 27 November 2017

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.

Details

Journal of Social Marketing, vol. 8 no. 1
Type: Research Article
ISSN: 2042-6763

Keywords

Article
Publication date: 13 July 2018

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

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.

Details

Information Technology & People, vol. 31 no. 4
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 14 November 2017

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.

Details

European Journal of Marketing, vol. 51 no. 11/12
Type: Research Article
ISSN: 0309-0566

Keywords

Case study
Publication date: 26 November 2014

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.

Details

Emerald Emerging Markets Case Studies, vol. 4 no. 8
Type: Case Study
ISSN: 2045-0621

Keywords

Article
Publication date: 10 September 2021

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…

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.

Details

Journal of Financial Reporting and Accounting, vol. 20 no. 3/4
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 1 April 2003

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…

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.

Details

Meditari Accountancy Research, vol. 11 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 5 February 2021

Elaine Wallace and Isabel Buil

This study aims to present a typology of Facebook followers of charities, drawing on theories of value co-creation, impression management and conspicuous donation behavior.

Abstract

Purpose

This study aims to present a typology of Facebook followers of charities, drawing on theories of value co-creation, impression management and conspicuous donation behavior.

Design/methodology/approach

Data from 234 students based in an Irish University and 296 adults in the USA were subjected to cluster analysis.

Findings

Four segments were identified, common to both samples. Quiet donors are less likely to engage with a charity on Facebook, yet they may donate to the charity. They follow a charity if it offers intrinsic meaning, and they quietly donate money. Facebook expressives mention charities on Facebook to impress others, but have low intention to donate. Following the charity on Facebook is a means to virtue signal, but it helps to spread word of mouth. Friendly donors are active on social media and engage with charities on Facebook when there is personal meaning, and they will donate. Following the charity offers them intrinsic value, and their Facebook mentions promote the charity online. Finally, dirty altruists are motivated by a desire to help, but also to impress others. They will donate, but they will ensure to highlight their good deed on Facebook, to virtue signal.

Originality/value

The study contributes to the literature investigating individuals’ motivations to connect with charities through social media and suggests value co-created by types of charity followers on Facebook.

Details

Journal of Services Marketing, vol. 35 no. 4
Type: Research Article
ISSN: 0887-6045

Keywords

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