Charitable Organizations Research Articles

Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations

SYNOPSIS Our study examines whether the presence of a Single Audit is positively associated with charitable donations. A Single Audit offers incremental monitoring benefits beyond a basic financial audit. Specifically, it includes additional audit procedures and publicly disclosed reporting on internal controls over financial reporting and on compliance over major programs. In an entropy-balanced sample of 44,364 observations over the period 2010 to 2016, we find that charities subject to a Single Audit receive higher donations, regardless of whether the audit reveals internal control deficiencies. We find similar results when donors are more sophisticated, but not when they are less sophisticated. Finally, our results show donors differentiate between clean and unclean audit findings when deficiencies are defined more strictly as material weaknesses only. Policymakers, charities, and other stakeholders should be interested in the finding that Single Audits, often viewed for their costs, also yield a peripheral monitoring benefit by attracting donations. Data Availability: All data are from publicly available sources quoted in the text. JEL Classifications: M41; M42; M48.

Development and validation of the domain-specific climate change distress scale

Climate change is one of, if not the greatest, global challenges of this century, as its consequences can have a wide range of impacts on society, the environment, and the personal lives of many individuals. Consequently, many people experience severe psychological distress in the form of fears, anxieties, or worries, elicited by one, some, or all these different consequences. Thus, climate change distress can be conceptualized as a domain-specific construct. We conducted a literature review and a qualitative lay survey to develop the Domain-Specific Climate Change Distress Scale (DCCDS), with a generic climate change distress domain and six sub-domains (ecology, existence, food supply, future generations, society, and wealth). In the first study, we validated this structure with a bifactor-(S-1) model and refined the scale according to its psychometric properties. In a second study, we showed convergent and discriminant validity with the respective constructs. In a third study, we demonstrated the external validity of the scale by investigating the relation of its sub-domains to fear reactions to real-life news excerpts and willingness to donate to different charity organizations. Each sub-domain showed incremental validity over the generic domain. The scale had adequate psychometric properties and stability over three measurement timepoints in German gender-balanced convenience samples. We thus conclude that the domain-specific conceptualization of climate change distress yields important diagnostic benefits and could provide important insights into the future handling of climate change distress on a political, socio-cultural, and personal level.

Evaluating the Application of Construction Projects Management Methodologies during Construction Projects Execution in Charities Organization

Over the past four decades, particularly in the Arabian Gulf region, there has been a significant increase of non-governmental charitable institutions leading to a wide spread of their humanitarian assistance, social services and diverse construction projects in impoverished and developing countries. Successful implementation of charitable construction projects requires proficient leadership, administrative accumen, and scientific expertise to achieve project objectives in terms of scope, time, cost and quality. This study delves into existing research on extrapolation, utilizating both quantitative and qualitative approaches using digital statistical analysis. By examining all the resolution points and axes, a set of essential criteria has been identified. The criteria can be considered as successful benchmarks for charitable organizations aiming to enhance the implementation of their construction projects.

Permanent Indian ink tattoos for breast cancer radiotherapy: A United Kingdom study of the emotional impact on patients following radiotherapy

IntroductionPost-operative radiotherapy for early breast cancer is recommended for over 30,000 people every year in the United Kingdom. The majority of these patients will be advised to have radiotherapy alignment tattoos; permanent skin marks applied with Indian ink and a lancing needle, black/green/blue in colour and approximately 2 mm in diameter. The tattoos assist the therapeutic radiographers to position the patient accurately and reproducibly for each treatment fraction. The aim of this study was to investigate the emotional impact of radiotherapy tattoos on people following breast cancer radiotherapy. MethodsAn electronic questionnaire was distributed by the charitable organisation, Breast Cancer Now, to their members who had undergone radiotherapy for early breast cancer. Based on the responses to the open and closed questions, an overall impact score was assigned to each respondent, and representative quotes extracted to contextualise the themes identified. Statistical tests were performed to evaluate the relationship between overall impact scores and several variables such as age at the time of radiotherapy, skin type, and age at the time of completing the questionnaire. Results204 people responded to the questionnaire. 100% had permanent Indian ink tattoos during breast cancer radiotherapy. 95% could still see the midline tattoo. 22 subthemes were identified; 4 positive, 4 neutral and 14 negative. Radiotherapy tattoos served as a constant negative reminder for 27% and affected clothing choices in 14% of respondents. 11% described feelings of ‘hating’ them. 6% were assigned positive overall impact scores, 43% neutral, and 51% had negative overall impact scores. The black/green/blue ink pigment used was commonly described as unnatural; contributing strongly to the negative appearance of the tattoos. ConclusionPermanent Indian ink tattoos have a negative impact on emotional well-being in the months and years following radiotherapy for early breast cancer for many people. In contrast, a very small minority feel positively about the tattoos. Implications for practiceOur findings are unlikely to be unique to this diagnostic cohort and supports the need to offer alternatives that are less-impactful to the recipient, accessible for people of all skin colours, and fit-for-purpose in terms of radiotherapy set-up. Acknowledgement of the significant negative impact and collaboration between industry, healthcare professionals and patient representatives is key to identifying and implementing suitable alternatives as standard of care.

Towards improving stroke services in Africa: Results from the Africa-UK Stroke Partnership [AUKSP] surveys

BackgroundThe African Stroke Organization (ASO) in partnership with the University of Central Lancashire's Stroke Research Team launched the Africa-UK Stroke Partnership (AUKSP). AUKSP undertook two (stroke expert and hospital Stroke Unit (SU)) on-line surveys mapping existing capacity and capability to deliver African stroke care. MethodsAn on-line expert survey tool was sent to 139 stroke experts in 54 African countries October 2021-March 2022 and the hospital SU survey to 120 hospital SUs (identified from the expert survey) June-October 2022. Both survey tools were prepared according to the World Stroke Organisation's Roadmap for Delivering Quality Stroke Care. Completed responses were exported from Qualtrics into Microsoft excel and were analysed descriptively. ResultsForty-five expert responses and 62 hospital SU responses were analysed, representing 54(87%) public hospitals, 7(11%) private and 1(2%) charitable organization. In both surveys, three main priorities for improvement of stroke services were: a rapid and prompt stroke diagnosis; effective primary and secondary stroke prevention, and acute stroke management. Survey findings suggest that there is a low presence of national stroke surveillance systems and registries, and heterogeneity in availability of diagnostic services, SUs, endovascular treatments, and rehabilitation. ConclusionSignificant gaps exist in Africa's capacity and capability to deliver essential elements of effective and quality stroke care. Tackling these challenges requires urgent and sustained multi-stakeholder action including: government, administrators, policy makers and other partners. Our survey findings highlight key priority areas for multi-stakeholder engagement and crafting of a pragmatic, prioritized and context-sensitive African Stroke Action Plan.

An application of machine learning to classify food waste interventions from a food supply chain perspective

PurposeThe purpose of this paper is to demonstrate the efficacy of machine learning (ML) in managing natural language processing tasks, specifically by developing two ML models to systematically classify a substantial number of food waste interventions.Design/methodology/approachA literature review was undertaken to gather global food waste interventions. Subsequently, two ML models were designed and trained to classify these interventions into predefined supply chain-related groups and intervention types. To demonstrate the use of the models, a meta-analysis was performed to uncover patterns amongst the interventions.FindingsThe performance of the two classification models underscores the capabilities of ML in natural language processing, significantly enhancing the efficiency of text classification. This facilitated the rapid and effective classification of a large dataset consisting of 2,469 food waste interventions into six distinct types and assigning them to seven involved supply chain stakeholder groups. The meta-analysis reveals the most dominant intervention types and the strategies most widely adopted: 672 interventions are related to “Process and Operations Optimisation”, 457 to “Awareness and Behaviour Interventions” and 403 to “Technological and Engineering Solutions”. Prominent stakeholder groups, including “Processing and Manufacturing”, “Retail” “Government and Local Authorities” and “NGOs, Charitable Organisations and Research and Advocacy Groups”, are actively involved in over a thousand interventions each.Originality/valueThis study bridges a notable gap in food waste intervention research, a domain previously characterised by fragmentation and incomprehensive classification of the full range of interventions along the whole food supply chain. To the best of the authors’ knowledge, this is the first study to systematically classify a broad spectrum of food waste interventions while demonstrating ML capabilities. The study provides a clear, systematic framework for interventions to reduce food waste, offering valuable insight for practitioners in the food system, policymakers and consumers. Additionally, it lays the foundation for future in-depth research in the food waste reduction domain.

Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada

Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada

Markets and morality: how markets shape our (dis)regard for others

Abstract Scholars since Hume and Smith have debated possible causal connections between market experiences and moral beliefs. Here, we study the impact of market interactions on utilitarian versus deontological values, charitable donations, and whether individuals have differential in-group/out-group moral views. We randomly assign workers residing across several nations of varying income levels to different market conditions and found that, in low-income nations, tournament-based compensation increased deontological commitments, especially toward out-group members, and donations by productive workers, but decreased donations by less productive workers. In higher-income nations, the effect on deontological commitments reversed, while effects on out-group attitudes and donations became insignificant. These findings suggest that if utilitarian attitudes lead to more market-oriented policies, then multiple steady states arise wherein some countries sustain high levels of utilitarian attitudes and economic growth alongside progressively weakening deontological commitments and interpersonal regard for others, putting economic rationality and liberal moral development at odds.

The Changing Care of Older Adults With Bipolar Disorder: A Narrative Analysis.

Older adults with bipolar disorder experience distinct challenges compared to younger age groups with bipolar disorder. They potentially require adaptations to the care they receive. This study aimed to explore experiences of care and changing care needs in older adults with bipolar disorder. People with bipolar disorder (aged ≥60) were recruited through three NHS Trusts in the North West of England, charity organisations, a confidential university participant database, and social media. Participants completed single time-point biographical narrative interviews, which were analysed using narrative analysis. Sixteen participants' accounts led to the creation of four themes: (1) 'Navigating the disruption caused by diagnosis'; (2) 'The removal of services that provided hope'; (3) 'Later life: We are on our own now'; and (4) 'Changing care needs in later life: We still need support'. The care needs of older adults with bipolar disorder appear to change over time, and services often fail to offer adequate, tailored care for this group at present. Current support requires adaptation to be effective and appropriate and to enable this group to age well in later life.

Investigating the moderating role of altruistic beliefs on negative emotional appeals in digital charity advertising: A study on guilt, shame, and donation intention among Indonesian donors

The rising demand for charitable organizations is fueled by increasing numbers of people in need, growing inequalities, and crises such as wars, natural disasters, and inflation. Charities face the challenge of securing sufficient funding, worsened by increased competition and a decline in public donation behavior. Developing new marketing strategies is crucial, particularly leveraging social media in the digital age. While previous research underscores the persuasive power of emotional advertising, gaps remain in understanding which emotions most effectively drive donation intentions. This thesis explores the impact of emotional advertising appeals in digital charity marketing campaigns on donation intention, investigating whether positive or negative appeals are more influential. Additionally, it examines gender differences in altruism and how altruistic values moderate the effects of negative emotional appeals on guilt and shame. An experimental research design was used, with a between-subject design involving three groups exposed to positive, negative, or neutral advertising stimuli. The sample consisted of 200 respondents over 18 years old, representative of the Indonesian population. Participants were randomly assigned to groups and answered questions on donation intentions, altruistic values, emotional reactions, and demographics. Statistical analysis revealed that positive and negative advertising appeals elicit different emotions. Surprisingly, no significant difference was found between positive and negative appeals on donation intention, suggesting emotional orientation does not influence donation intentions. The study also found stronger altruistic beliefs in women and that altruistic values amplify guilt and shame in response to negative emotional appeals.

Nutritional self-management in colorectal cancer patients and survivors: A scoping review.

Colorectal cancer (CRC) patients need CRC-specific dietary guidance, but often lack access to adequate nutritional information and support. This scoping review identified study interventions, online resources, which have been produced to support nutritional care self-management for CRC patients from diagnosis, through treatment and into survivorship and guidelines to underpin these. The review was carried out in accordance with the JBI method for Scoping Reviews. Study interventions, online resources that support the self-management of nutrition and diet in CRC patients were eligible for inclusion, along with CRC-specific guidelines. Searches up to February 2023, were carried out via MEDLINE, CINAHL, PsycInfo, Embase, and Web of Science for published literature and ProQuest Dissertations, Theses Global, TRIP Medical Database, and Google search engines for grey literature. Two reviewers independently screened titles and abstracts, and relevant full texts for inclusion. Data were analysed descriptively. Eight study interventions, 74 online resources and three guidelines specifically aimed at CRC patients were included in the review. Study interventions were heterogenous with respect to duration, whether it was personalized, who supported delivery and which guidelines underpinned the intervention. Three study interventions resulted in improved quality of life and one lengthened survival. A total of 36 (48.6%) online resources were produced by UK charity organizations. Most of the included information was for patients after completing treatment. Specific advice for patients with a stoma was lacking. Some of the online resources provided conflicting advice. The three guidelines explained how dietary adjustments can help address symptoms related to cancer or treatment and two provided more specific guidance on making dietary changes, with specific examples of how to tailor dietary advice to patient needs. This scoping review of study interventions, online resources, and guidelines highlighted the need for reliable, detailed, and personalized information to help CRC patients to self-manage their nutritional care.

Manifestasi Ta’awun NGO Islam Dalam Menyantuni Golongan B40 di Sabah Semasa Pandemik Covid-19

The expression of ta’awun is actualized through engaging in volunteer work to fulfil the societal duty of taking care of the impoverished or B40 group. This volunteering initiative is conducted by an Islamic-oriented Non-Governmental Organisation (NGO) with the aim of assisting the B40 in Sabah during the COVID-19 pandemic. This article explores the allocation of COVID-19 donations facilitated by Islamic NGOs and the motivating elements behind these efforts to organise volunteer initiative for the B40 group in Sabah, encompassing both urban and rural areas. Data gathering employs qualitative methods by conducting in-depth interviews with representatives of Islamic NGO leaders, notably Sabah An-Najiyah Charity Organisation (PKAN) and Aman Palestin Sabah (APS). The study’s findings indicate that the expression of ta’awun, demonstrated through NGO Islamic charity, extends beyond irregular or occasional material assistance. It also encompasses aid that has the potential to transform the mindset and lifestyle of the B40 group towards an Islamic way of life. The motivation to persist in serving others is fueled by the inherent resilience cultivated through adherence to Islamic principles, which emphasise the perpetual concern for the ummah, the pursuit of virtuous deeds, and the pursuit of rewards in the hereafter. The type of work being referred to is what sets Islamic NGOs apart from other NGOs that also carry out social programmes focused on well-being. This study will give impact on how the activities of Islamic-oriented NGOs contribute to broader community development in Sabah, particularly on the empowerment of marginalized groups.

A Brief History of the Early Development of China's Social Philanthropy Field and Its Impact on the Later Development of the Philanthropy Field

Although charity has been developed in China for decades, its basic value attributes have not been truly stimulated in Chinese society. If we look at the development of philanthropy in China alone, we will not only fail to touch the core of the problem, but also deviate from it. Based on a brief analysis of the early development history, this paper finds that the problem has been foreshadowed in the earliest historical development. Through a combination of qualitative research methods, this paper realizes that the key to improving and even solving the problems in the field of public welfare and charity in Chinese society does not lie in the problems of the field itself, but rather in the political behaviors and modus operandi behind the problems that appear to be public welfare and charity.

Caritas’s Work for the Goals of Agenda 2030: A Study on the Services Provided in Campania

The United Nations’ Agenda 2030 has established a series of Sustainable Development Goals to address global challenges, including poverty, food insecurity, access to education, and social inequality. In this context, charitable organizations such as Caritas play a crucial role in mitigating the negative effects of these challenges and promoting fair and sustainable development. This study aims to analyze prevalent needs among individuals seeking assistance from Caritas in Campania and examine how the organization contributes to achieving the Agenda 2030 Goals in the region. The statistical investigation techniques considered include tandem analysis a dimension-reduction technique, such as multiple factor analysis, and then a cluster analysis to identify similar groups of individuals. These exploratory data analysis methods have allowed for the identification of common needs, including food assistance, support for education, employment, and housing assistance. Subsequently, Caritas programs and initiatives aimed at meeting these needs and promoting sustainable development are explored. The results indicate that Caritas plays a significant role in addressing the urgent needs of the vulnerable population in Campania and contributes to the goals of Agenda 2030, particularly those related to poverty alleviation, immigration, health promotion, education, employment, and the reduction of social inequalities. This study provides an important perspective on the relevance and effectiveness of Caritas’s work in the context of Agenda 2030.

Are charitable donations a luxury good of the rich? Evidence from a survey and actual behavior in a superdiverse metropolis

AbstractObjectivePrevious studies on charitable giving have emphasized the importance of socioeconomic status in explaining why individuals choose to donate or not to donate money. Other explanations, such as social capital or local contexts, have also been investigated, but these perspectives are rarely combined and tested against an actual behavioral outcome measure. We seek to compare the statistical importance of these explanations for individual‐level donation decisions.MethodsOur study investigates survey respondents’ choices to repeatedly donate their earned incentive after a completed interview in the three waves of the Immigrant German Election Study II from 2021. In each wave, respondents were offered an incentive worth 10 euros, which they could either keep as a gift card or donate to the local food bank. This decision is a measurement of real rather than self‐reported donation behavior. We combine individual‐level variables and neighborhood‐level variables that capture the heterogeneity of our sample to systematically compare explanations for this donation decision.ResultsWe find that the respondents’ self‐assessed economic situation and sociopolitical preferences in favor of more social spending by the state, rather than the respondents’ objective socioeconomic status, have strong positive effects on the total amount donated throughout the survey.ConclusionNot the rich per se, but those who think they are doing well economically, and who are on the redistributive left, give more to others. These findings remain robust after controlling for the strong heterogeneity of our sample.

The impact of executives' green experience on environmental, social, and governance (ESG) performance: Evidence from China

Corporate Environmental, Social, and Governance (ESG) performance reflects the alignment of firms with national strategies and macroeconomic development principles, and serves as a crucial foundation for achieving sustainable development. Investigating the factors driving corporate ESG performance has significant theoretical and practical implications. This study utilizes data from Shanghai and Shenzhen A-share listed companies in China from 2010 to 2022 and theoretically analyzes and empirically tests the effects and mechanisms of executives' green experience on overall ESG performance and performance on each element of ESG. The results indicate that executives' green experience enhances the efficiency of corporate green patent innovation, thereby improving environmental performance. In addition, green experiences foster environmental investment and charitable donations, leading to better social performance. Executives with green experience also attract green investors and analysts' attention, thereby improving corporate governance and ultimately positively affecting overall corporate ESG performance. The robustness of these findings is confirmed through alternative variable measurements, Propensity Score Matching(PSM) Tests, Entropy Balancing Tests, Instrumental Variable Tests, and controlling for the impact of significant public health events. Further analysis revealed that the positive effects of executives' green experiences on corporate ESG performance are more pronounced in non-heavily polluting corporations, non-state-owned corporations, and firms where executives have higher power. This study enriches research on the consequences of executives' green experiences and the determinants of corporate ESG performance, extending the boundaries of how executive characteristics influence micro-level corporate outcomes. It also provides valuable references for regulatory bodies promoting ESG practices and decision-making by capital market participants.

Supporting the nutrition-related health and well-being of people experiencing socio-economic disadvantage: Findings from a national survey.

People experiencing socio-economic disadvantage face significantly higher rates of diet-related health inequities. This study aimed to explore barriers, opportunities and potential solutions in providing food and nutrition services to people experiencing socio-economic disadvantage from the perspective of services providers. The present study is part of a broad co-design model to improve service provision for people experiencing socio-economic disadvantage. A cross-sectional online survey involving 33 open and closed-ended questions was distributed to Australian governmental and non-governmental organisations providing nutrition-related support to people experiencing socio-economic disadvantage aged 16 years and over. Data were analysed using frequency distributions and conceptual content analyses. Sixty-eight responses were analysed. Services are predominantly offered by charitable organisations (90%), funded through private donations (66%) and reliant on volunteers (100%). Barriers to supporting clients' nutrition needs include financial constraints, limited community engagement, understaffing, insufficient resources and knowledge gaps. Opportunities and solutions for enhancing support include increasing government funding, advocacy initiatives, stronger community collaboration and more holistic, customised services. Proposed recommendations include establishing purpose-built facilities or wrap-around services to expand access to health services, life skills, training and educational programs. Services face challenges including volunteer reliance, limited resources and inadequate government support, hindering food provision. Client barriers include transportation costs and lack of social support. With dedicated financial support, services can offer comprehensive assistance, including community spaces, staffing, health and social services and training. Community partnerships can maximise funding impact. Solutions must address overall well-being and broader social determinants such as income inequality and housing.

Family management and corporate charitable donations in Chinese family firms: An inverted u‐shaped relationship

AbstractThis paper examines the influence of family management on corporate charitable donations. Drawing from the literature on socioemotional wealth, we propose that the level of family management and corporate charitable donations presents an inverted U‐shaped relationship, and that this inverted U‐shaped relationship is weakened by firm diversification levels and an unfair competition environment. An analysis of a comprehensive data set comprising 9266 firm‐year observations, encompassing 1445 publicly listed Chinese family firms from 2010 to 2021, provides empirical support for our hypotheses. The results remain robust when accounting for endogeneity concerns. This study contributes to the growing body of research on environmental, social, and governance in the field of finance and accounting, and enhances our knowledge of sustainability practices in family firms.

Examining the performance of responding to the Khoy earthquake 2022, challenges, strengths, and lessons learned: thematic analysis

ObjectiveDisasters in developing countries result in higher human and financial losses compared to global standards, with the death rate being 12 times higher than that of developed countries. Many experts attribute the failures in disaster management to the lack of a system for documenting and analyzing disaster management functions and not leveraging the experiences and lessons learned. This study employed a qualitative data collection approach, utilizing semi-structured interviews with managers, deputies, members of operational teams, and individuals affected by the disaster in the area. This research aims to explore the challenges, strengths, and lessons learned from the response to the Khoy earthquake in Iran.ResultsAfter conducting 40 interviews and achieving data saturation, we extracted experiences and lessons learned to investigate the performance of responsible organizations in the 2022 Khoy earthquake. The obtained data were categorized into 8 categories and 39 sub-categories. These categories encompassed warning and calling forces, disaster assessment, disaster commanding, emergency housing, supply and distribution of items, organization, and guidance of public participation and charities, psychological support, logistics operations, monitoring, evaluation, documentation, information dissemination, and media management. Planners and operational managers can use the findings to review and revise their action and prevention plans.

Classifying UK charities’ activities by charitable cause: a new classification system

This article presents a new system for classifying UK charities’ activities according to their charitable purposes. It also outlines our attempts to use keyword search rules to apply these classifications to the various UK charity registers. The classification results and code, which are made freely available online, help to address the limitations of existing classification schemes in the UK context. Depending on the scheme, these include a lack of detail and coverage of important subsectors, a lack of systematic data collection and limits on the number of classifications per charity. We discuss the pros and cons of different approaches and show that the keyword searching method provides a sufficiently accurate and transparent approach. We also present some preliminary results on how commonly each ‘tag’ is matched against UK charities, as well as exploring how the results compare to existing classifications in the register of charities for England and Wales.