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Donor Advised Funds: What Can North America Learn from the Australian Approach? 捐助者建议基金:北美可以从澳大利亚的做法中学到什么?
Pub Date : 2019-11-01 DOI: 10.2139/ssrn.3889449
I. Murray
Charity law is a hybrid of private and public law. Unlike private law’s starting position of freedom, public law typically requires that actions be justified by some positive law and so unfettered donor freedom is not an appropriate frame of reference. After all, charity law itself comprises a framework of rights and obligations that a donor/creator selects when creating a charity and that framework reflects a tension between respecting donor and charity controller intent and overriding donor/charity controller intent to achieve a greater or fairer public benefit. The framework of rights and obligations is usually more supportive of donors when it is a publicly controlled charity to which they donate, rather than a privately controlled charity. However, recent times have seen the rise, in the United States, Canada, Australia and other jurisdictions of public charities acting like private foundations, such as “donor advised funds” (“DAF”s). This article examines the issue of privately influenced public charities in the form of DAF sponsors. It does so by asking what the United States and Canada can learn from Australia’s approach to dealing with public charity philanthropic intermediaries. Although Australia took more than 50 years longer than the United States to introduce a specific regulatory regime for private charitable foundations, it relatively swiftly followed this step with rules for public charity intermediaries modelled on those applying to private foundations.
慈善法是私法和公法的混合体。与私法的自由起始立场不同,公法通常要求行为由某些成文法证明是正当的,因此不受约束的捐赠自由不是一个合适的参考框架。毕竟,慈善法本身包含了一个权利和义务框架,这是捐赠人/创造者在创建慈善机构时选择的,该框架反映了尊重捐赠人和慈善控制人意图与超越捐赠人/慈善控制人意图以实现更大或更公平的公共利益之间的紧张关系。权利和义务的框架通常更支持捐赠者,当他们捐赠的是一个公共控制的慈善机构,而不是一个私人控制的慈善机构。然而,最近在美国、加拿大、澳大利亚和其他司法管辖区,像私人基金会一样行事的公共慈善机构有所增加,例如“捐助者建议基金”(DAF)。本文探讨了以DAF赞助商的形式受到私人影响的公共慈善机构的问题。它通过询问美国和加拿大可以从澳大利亚处理公共慈善机构的方法中学到什么。尽管澳大利亚比美国多花了50多年的时间才引入针对私人慈善基金会的具体监管制度,但它以适用于私人基金会的规定为蓝本,相对迅速地出台了针对公共慈善中介机构的规定。
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引用次数: 1
On the Role of Proactiveness: Factors to Determine NGOs Effectiveness in Cross-Sector Collaboration 论主动性的作用:决定非政府组织跨部门合作有效性的因素
Pub Date : 2017-03-29 DOI: 10.2139/ssrn.2943063
Omar Al‐Tabbaa
We investigate how non-governmental organizations (NGOs) can proactively seek collaboration with the business sector. We suggest a set of interrelated factors as an approach for effective collaboration strategy. Because these factors are derived from the three elements of strategy concept, using this concept to study public service providers might be criticized due to its manufacturing-rooted origin. Therefore, we employ the service management approach to demonstrate how our approach is still relevant to NGOs, thus enhancing its overall validity.
我们研究非政府组织(ngo)如何积极寻求与商业部门的合作。我们建议一组相互关联的因素作为有效合作策略的方法。由于这些因素都来源于战略概念的三要素,使用这一概念来研究公共服务提供者可能会因其制造根源而受到批评。因此,我们采用服务管理的方法来展示我们的方法如何仍然与非政府组织相关,从而提高其整体有效性。
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引用次数: 3
Predicting Mission Alignment and Preventing Mission Drift: How Revenue Sources Matter? 预测任务一致性和防止任务漂移:收入来源如何重要?
Pub Date : 2017-01-12 DOI: 10.2139/ssrn.2915677
Ji Ma, Yizhi Jing, Jun Han
Activities of nonprofit organizations do not always align with their missions, a managerial problem termed as “mission drift.” Mission drift is difficult to operationalize and quantify thus, as a critical issue, only a few conceptual pieces or empirical case studies explored this topic. This paper develops innovative measures to operationalize “mission alignment” using data science methodology and examines how different revenue sources influence the mission alignment of Chinese foundations. Specifically, four measures of mission alignment are devised based on the cosine similarity of text between mission statement and program description (i.e., the sum cosine similarity, average cosine similarity, weighted sum cosine similarity, and weighted average cosine similarity). The text analysis of programs indicates that the majority of the foundations’ projects have educational purposes and for-profit businesses play a significant role in foundations’ projects and funding. The regression analysis shows that personal donation and service revenue can increase mission alignment while organizational donation and membership dues decrease mission alignment. The results suggest validity of the mission alignment measures.
非营利组织的活动并不总是与他们的使命一致,这是一个被称为“使命漂移”的管理问题。特派团漂移难以操作和量化,因此,作为一个关键问题,只有少数概念部分或经验案例研究探讨了这一主题。本文采用数据科学方法,开发了创新措施来实施“使命一致性”,并研究了不同的收入来源如何影响中国基金会的使命一致性。具体而言,基于任务陈述和程序描述文本的余弦相似度,设计了四种任务对齐度量(即和余弦相似度、平均余弦相似度、加权和余弦相似度和加权平均余弦相似度)。项目文本分析表明,基金会的项目以教育为主,营利性企业在基金会的项目和资助中扮演着重要的角色。回归分析表明,个人捐赠和服务收入可以提高使命一致性,而组织捐赠和会费则会降低使命一致性。结果表明,任务对准措施是有效的。
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引用次数: 4
Mothers’ Role in Developing Children Social Behavior 'Etiquette' 母亲在培养儿童社会行为“礼仪”中的作用
Pub Date : 2012-04-26 DOI: 10.2139/ssrn.2046606
Dr. Munirah Aldhuhayyan, Dr. Wejdan Aloudah
Throughout history, people tried to regulate the relationship between a person and those around him and named it "etiquette" or behavioral manners among the people and the ethics of upscale conduct and gentle behavior. Delicate social behavior was considered the balance of progress among nations and virtues were considered the measure of this behavior. Since family is the basic unit in building any human society and it is the first school where children receive their knowledge and guidance; a person receives his first life lessons at home, then gradually grows up to school and then university, and finally degrades in the midst of public life where he receives his last lessons of expertise, experience and advice. Through all of these stages, family and school lives, a person finds himself in front of the ethics and rules of home, school, university and family. He must abide by its boundaries. As children have trends, whims and natures transferred to them by virtue of genetic heredity from their parents or the community, it is necessary for parents to reconcile between those genetic tendencies and acquisitive natures and what the ethics and life rules do as foundations of true and proper education that qualifies children to be useful members of the larger human society.
纵观历史,人们试图规范一个人与周围人的关系,并将其命名为“礼仪”或人们之间的行为举止,以及高尚行为和温柔行为的伦理。精致的社会行为被认为是国家之间进步的平衡,美德被认为是衡量这种行为的标准。由于家庭是构建任何人类社会的基本单位,是儿童获得知识和指导的第一所学校;一个人在家里接受人生的第一课,然后逐渐长大到中学,然后是大学,最后在公共生活中堕落,在那里他接受了最后的专业知识、经验和建议。通过所有这些阶段,家庭和学校生活,一个人发现自己站在家庭、学校、大学和家庭的道德和规则面前。他必须遵守它的界限。由于孩子们的倾向、奇想和天性是通过父母或社会的遗传而传递给他们的,父母有必要在这些遗传倾向和占有欲天性与伦理和生活规则之间进行协调,以作为真正和适当教育的基础,使孩子们有资格成为更大的人类社会的有用成员。
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引用次数: 0
Revising Accounting and Branding of Italian Cultural Firms: Intangible Assets 修正意大利文化企业的会计与品牌:无形资产
Pub Date : 2012-03-26 DOI: 10.2139/ssrn.2028958
A. Besana, C. Gabbioneta, Chiara de Capoa
What can be a strong signal in order to increase ticket revenues and attract private contributions in modern cultural firms? Intangible Assets.Though ticket revenues have not declined, the Italian State has not lost his aptitude of social father, taking care of merit goods such as Performing and Visual Arts. Though they are encouraging grant-making initiatives and stakeholders such as Banking Foundations, private citizens and entrepreneurs, Italian Cultural Firms are getting on a sweet privatization. Not confident of the Italian private vocation for arts financing and always estimating cultural goods as fundamentals of the Italian tradition and history, they don’t strongly invest in fundraising and advertising campaigns, in ultimate sense, intangibles and they only trust State and Local Administrations Funding.Revising communication and accounting practices could be a virtuous track in order to get on a tangible privatization.Here, it is given evidence of strategies and performance of Italian Cultural Foundations.
为了增加门票收入和吸引现代文化公司的私人捐款,什么是一个强有力的信号?无形资产。虽然门票收入没有减少,但意大利政府并没有失去他的社会父亲的天赋,他照顾着表演和视觉艺术等优秀产品。尽管意大利文化公司鼓励资助倡议和利益相关者,如银行基金会、私人公民和企业家,但他们正在进行甜蜜的私有化。他们对意大利的私人艺术融资缺乏信心,总是把文化产品视为意大利传统和历史的基础,他们不会大力投资筹款和广告活动,从根本上说,他们只相信国家和地方政府的资金。为了实现切实的私有化,修改通信和会计惯例可能是一条良性轨道。在这里,它给出了意大利文化基金会的策略和表现的证据。
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引用次数: 0
Management Practices: Are not for Profits Different? 管理实践:利润不是不同的吗?
Pub Date : 2011-07-01 DOI: 10.2139/ssrn.1886387
J. Delfgaauw, Robert Dur, C. Propper, Sarah Smith
Recent studies have demonstrated the importance of good management for firm performance. Here, we focus on management in not-for-profits (NFPs). We present a model predicting that management quality will be lower in NFPs compared to for-profits (FPs), but that outputs may not be worse if managers are altruistic. Using a tried and tested survey of management practices, we find that NFPs score lower than FPs but also that, while the relationship between management scores and outputs holds for FPs, the same is not true for NFPs. One implication is that management practices that work for FPs may be less effective in driving performance in NFPs.
最近的研究已经证明了良好的管理对公司绩效的重要性。在这里,我们关注非营利组织(NFPs)的管理。我们提出了一个模型,预测非营利性企业的管理质量将低于营利性企业(FPs),但如果管理者是利他主义的,产出可能不会更差。通过对管理实践的一项久经考验的调查,我们发现非农就业指数得分低于非农就业指数,而且,虽然管理得分和产出之间的关系适用于非农就业指数,但对非农就业指数而言并非如此。其中一个暗示是,对FPs有效的管理实践在推动NFPs的性能方面可能不太有效。
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引用次数: 18
The Electronification of Transit Fare Payments: Examining the Case for Partnerships between Payments Firms and Transit Agencies 交通票价支付的电子化:支付公司和交通机构合作的案例研究
Pub Date : 2011-04-01 DOI: 10.2139/ssrn.1908339
P. Keitel
Several of the nation’s largest payment-card-issuing banks are working with public transit agencies to enable consumers to pay fares by using payment cards, and more such partnerships may be on the horizon. On April 23, 2009, the Payment Cards Center of the Federal Reserve Bank of Philadelphia hosted a workshop to discuss the potential adoption of electronic payments by transit agencies from the perspectives of several subject matter experts from J.P. Morgan Chase & Co. James Lock, vice president and senior adviser, Treasury Services Global Advisory Solutions group; Jameson Troutman, strategy manager with Chase Card Services; and Krista Gallagher, from Chase’s retail banking team, attended the workshop. This paper looks at several electronic transit-fare payment models and the potential opportunities these models present to transit agencies and payments firms - such as the opportunity for transit agencies to reduce costs and to operate a more efficient payments infrastructure or the opportunity for the payments industry to increase consumers’ use of contact-less payment technology. This paper also identifies significant obstacles to widespread adoption of systems that allow consumers to use their credit, debit, or prepaid cards to pay fares directly.
美国几家最大的支付卡发卡银行正与公共交通机构合作,让消费者可以用支付卡支付车费,更多这样的合作可能即将出现。2009年4月23日,费城联邦储备银行支付卡中心举办了一个研讨会,从摩根大通公司的几位主题专家的角度讨论运输机构采用电子支付的可能性。财政部服务全球咨询解决方案组副总裁兼高级顾问James Lock;Chase Card Services策略经理Jameson Troutman;和来自大通银行零售银行团队的克里斯塔·加拉格尔(Krista Gallagher)参加了研讨会。本文着眼于几种电子公交票价支付模式,以及这些模式给公交机构和支付公司带来的潜在机遇——比如公交机构降低成本和运营更高效的支付基础设施的机会,或者支付行业增加消费者使用非接触式支付技术的机会。本文还指出了广泛采用允许消费者使用信用卡、借记卡或预付卡直接支付车费的系统的重大障碍。
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引用次数: 2
Public Value Creation through Private Partnership: Lessons from Public Service Delivery in Karnataka, India 通过私人伙伴关系创造公共价值:印度卡纳塔克邦公共服务提供的经验教训
Pub Date : 2010-12-10 DOI: 10.2139/ssrn.2124372
Gopal Naik, Basavarajappa K. P., Nageena Sultana, Rashmi K.K. Prasanna
The process of globalization coupled with continuous innovatrions in information and communication technology (ICT) has led to governments across the world experiencing increasing challenges to maintain a competitive economy, achieve technology convergence and effectively deliver public services (Burd and Currie, 2004). Having realized the benefits of the use of ICT through private sector offerings, citizens are demanding similar improvement in services provided by the government as well. There is recognition that improvements in efficiency and effectiveness in public service delivery could release limited public resources that could achieve Pareto efficient allocation and maximize social welfare (Burd and Currie, 2004).These pressures coupled with rising fiscal constraints are forcing governments to seek cooperation from private players to partner in delivering public services. Public-Private Partnerships (PPPs) is one form of cooperation between the private sector and governments created to design and deliver public services operating under constraints such as weakness in enabling policy and regulatory framework or lack of capacity in public institutions (CII, 2007).Private sector investments, knowledge and experience in the use of technology and customer interface capabilities are key attributes in countries like India. Thus PPPs have the potential of creating public value that neither of the two parties would be able to achieve alone (Kelly and Muers, 2003).
全球化进程加上信息和通信技术(ICT)的不断创新,使世界各国政府在保持经济竞争力、实现技术融合和有效提供公共服务方面面临越来越多的挑战(Burd和Currie, 2004)。在意识到私营部门提供信息通信技术的好处后,公民也要求政府提供类似的服务。人们认识到,提高公共服务提供的效率和有效性可以释放有限的公共资源,从而实现帕累托有效配置和社会福利最大化(Burd和Currie, 2004)。这些压力加上财政紧缩加剧,迫使政府寻求私营部门的合作,以提供公共服务。公私伙伴关系(ppp)是私营部门与政府之间的一种合作形式,旨在设计和提供在诸如扶持政策和监管框架薄弱或公共机构缺乏能力等限制条件下运作的公共服务(CII, 2007)。私营部门的投资、技术使用方面的知识和经验以及客户界面能力是印度等国家的关键特征。因此,ppp具有创造公共价值的潜力,这是两党都无法单独实现的(Kelly和Muers, 2003)。
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引用次数: 5
Group Participation in Governmental Accounting Standards Setting: A Cluster Analysis 政府会计准则制定中的群体参与:一个聚类分析
Pub Date : 2008-11-24 DOI: 10.2139/SSRN.1306684
Ehsan H. Feroz
This article analyzed the participation data with respect to the four Governmental Accounting Standards Board Organization Committee (GASBOC) recommendations. It focused on the GASBOC Exposure Draft 1981 in order to examine the level of agreement (disagreement) between the GASBOC recommendations and the expressed preferences of the constituents. The clustering of the local and state government officials and accounting academicians on one side and the auditors and the FASB on the other side generally indicates a lack of consensus among the GASB constituents. It forecasted some of the the problems that GASB is likely to face in years to come.
本文分析了四项政府会计准则委员会组织委员会(GASBOC)建议的参与数据。它侧重于GASBOC 1981年的征求意见稿,以检查GASBOC建议与各组成部分表达的偏好之间的一致(不一致)程度。地方和州政府官员和会计学者为一方,审计人员和美国会计准则委员会为另一方,这通常表明会计准则委员会成员之间缺乏共识。它预测了会计准则委员会在未来几年可能面临的一些问题。
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引用次数: 5
The Ties that Bind: Social Networks, Person-Organization Fit and Turnover Intention 社会网络、个人与组织的契合度与离职倾向
Pub Date : 2007-03-01 DOI: 10.2139/ssrn.975270
D. Moynihan, S. Pandey
This paper examines the influence of social networks and value congruence on turnover intention among public and nonprofit employees. We argue that employees exist in social networks inside and outside their organization, and these networks shape employee attitudes and behavior. To illustrate this theory we use turnover intention. A strong and positive intraorganizational social network characterized by good relations with and a sense of obligation toward other staff is hypothesized to make it more likely that employees will stay. A strong social network external to the organization is hypothesized to increase the opportunities that employees have to leave. Our findings offer strong support for the role of intraorganizational networks, but relatively weak support for the effect of external networks. We also propose that person-organization fit shape turnover intention. Our results suggest that employees who experience a strong person-organization fit in terms of value congruence are more likely to offer a long-term commitment.
本文研究了社会网络和价值一致性对公共和非营利组织员工离职倾向的影响。我们认为,员工存在于组织内外的社会网络中,这些网络塑造了员工的态度和行为。为了说明这一理论,我们使用离职倾向。假设一个强大而积极的组织内部社会网络以与其他员工的良好关系和责任感为特征,使员工更有可能留下来。假设组织外部强大的社会网络会增加员工离职的机会。我们的研究结果对组织内部网络的作用提供了强有力的支持,但对外部网络的影响的支持相对较弱。我们还提出了人与组织的契合度对离职倾向的影响。我们的研究结果表明,在价值一致性方面经历强烈的个人与组织契合的员工更有可能提供长期承诺。
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引用次数: 294
期刊
BHNP: Management (Topic)
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