Indiana University-Purdue University Indianapolis (IUPUI) / To take at face value the current enthusiasm at the idea of marshaling science to end human social ills such as global poverty, one could easily overlook the fact that one hundred fifty years prior people were making strikingly similar claims as part of a broad movement often referred to as “scientific charity” or “scientific philanthropy”. The goal of this dissertation is to contribute to our knowledge of the scientific charity movement, through a retrieval of the morally weighted language used by reformers and social scientists to justify the changes they proposed for both public and private provision of poor relief, as found in the Proceedings of the Annual Assembly of the National Conference of Charities and Corrections (NCCC). In essence I am claiming that our understanding of the scientific charity movement is incomplete, and can be improved by an approach that looks at scientific charity as a species of moral language that provided ways to energize the many disparate and seemingly disconnected or even contradictory movements found during the period under study. The changes enacted to late 19th century philanthropic and charitable structures did not occur due to advances in a morally neutral and thus superior science, but were born along by a broad scale use of the language of scientific charity: an equally moral yet competing and eventually more compelling vision of a philanthropic future which held the keys to unlock the mysteries of poverty and solve it once and for all. When viewing scientific charity as something broader than any particular instantiation of it, when pursing it as a set of languages used to promote social science’s role in solving human problems by discrediting prior nonscientific attempts, one can begin to see that the reformist energies of late 19th century social thinkers did not dissipate, but crystalized into the set of background assumptions still present today.

This study analyzes the link between cause assessment, corporate philanthropy, and dimensions of corporate reputation from different stakeholders' perspectives, using balance theory as a conceptual framework and the telecommunications industry in Austria and Egypt as the empirical setting. Findings show that corporate philanthropy can improve perceptions of the corporate reputation dimensions, but the results vary between customers and non-customers and depend on the country setting. (authors' abstract)

This thesis offers a new conceptual framework for the study of women’s philanthropy between the end of the First World War and the beginning of the Second World War. Contesting the dominant historiographical narrative which essentialises the association of women with philanthropy, it argues that interwar female philanthropy operated through an inherently creative and flexible methodology. By interrogating gender as a category of analysis alongside other definitional variables of generation, religion, informal and formal modes of influence, and professionalisation, it reveals female philanthropy as an intellectual, as much as a practical endeavour, through which women philanthropists sought to achieve and encourage self-development and societal improvement. Moving beyond a social history framework that concentrates on philanthropic activity in terms of its relationship to social policy, six thematic chapters argue for the critical significance of concepts of language, performance and space in the meanings and presentations of interwar female philanthropy. A central remit of the thesis is to relate the social and cultural processes that underpinned women’s philanthropy between the wars to the subjective experiences of the individual women who engaged them. The thesis examines the personal archives, published oeuvres and publicity materials (alongside presentations of philanthropy in public discourse) of four philanthropic women who achieved celebrity in the interwar period: Evangeline Booth, Lettice Fisher, Emily Kinnaird and Muriel Paget. It interrogates the contemporary meanings attached to female philanthropy in a period of transformations in mass transport, mass communication and mass democracy, and in women’s position within society. An analysis of this process sheds new light on the historiography of work, civil society and citizenship. Problematising the centrality placed on the national as a sphere of citizenship (embodied in the state), the thesis reveals the critical interconnections between the local and global domains in female philanthropists’ visions. It also illuminates the hitherto underexplored connections between philanthropy, celebrity, the mass media and mass culture. Far from outmoded, female philanthropy lay at the heart of interwar cultural transformations. Female philanthropists contributed dynamically to debates about civil agency and sought to remap the contours of a good society.

This paper explores cross-country variations in charitable giving and investigates the association of welfare state policies with private philanthropy. Hypotheses are drawn from crowding-out theory and considerations about the influence of a country's mixed economy of welfare. We add to the on-going discussion concerning the crowding-out hypothesis with empirical evidence by looking at specific charitable subsectors people donate to across countries. Using Eurobarometer survey data that include 23 countries, we find no evidence for a crowding-out effect, but rather a crosswise crowding-in effect of private donations. Moreover, giving behaviour differs between non-profit regimes.

A qualitative case study was conducted to determine whether major donors to an institution of higher education that existed to prepare ministers and missionaries were perceived by the institution's leaders as motivated by organizational effectiveness, financial efficiency, or evaluations by donor watchdog agencies. The case study was conducted with the Graduate Institute of Applied Linguistics. The interview process was utilized to gain information individually from the president, a development consultant, an academic dean, and a former development director. Each participant was asked a series of 19 questions during the interview process. The results indicated that the leaders perceived that organizational effectiveness was a philanthropic motivator for major donors and measured it by the accomplishments of those who were trained at the institution. The results also indicated that the ministry preparation institution's leaders perceived financial efficiency to provide philanthropic motivation to major donors, though to a lesser degree than organizational effectiveness, and measured it by stewardship of funds. The results further indicated that the ministry preparation institution's leaders perceived that donor watchdog agency evaluations, specifically those of the Evangelical Council for Financial Accountability and Guidestar, provided philanthropic motivation for major donors. Additional research recommendations included studying how to report about organizational effectiveness in a manner meeting the needs of major donors and what motivates major donors of other education and nonprofit organizations, organizational effectiveness and/or financial efficiency.

O objetivo deste trabalho é contribuir com o aperfeiçoamento das informações contábeis para a gestão das Instituições de Ensino Superior com Certificado de Entidade Beneficente de Assistência Social - IESCEBAS, por meio da proposição de um modelo de apuração e evidenciação do resultado com o Certificado de Entidade Beneficente de Assistência Social. O estudo desenvolve-se a partir da análise dos seguintes aspectos: caracterização e definição de uma IESCEBAS, processo de gestão e sistemas de informações com base numa abordagem sistêmica. Os gestores, governo e sociedade necessitam de informações úteis e confiáveis sobre os resultados com o CEBAS para a tomada de decisões. Porém, conforme se constatou pela pesquisa de campo realizada por meio de questionários e análises das demonstrações contábeis, que a prática adotada pelas instituições objeto de estudo e também a norma editada pelo Conselho Federal de Contabilidade, não são adequadas para fornecer informações que subsidiem os gestores, governo e sociedade na tomada de decisões. Ao discorrer sobre os conceitos de receitas, custos, ativos, passivos e custo de oportunidade, conclui-se que o CEBAS gera impactos patrimoniais e econômicos que devem ser apurados e evidenciados pela contabilidade. Contudo, verificou-se pela análise dos resultados da pesquisa de campo, que não existe clareza quanto aos procedimentos contábeis e à legislação aplicáveis na apuração e evidenciação desses impactos pela contabilidade. A partir desta constatação, é proposto um modelo de apuração e evidenciação dos resultados com o certificado das IESCEBAS, de modo a subsidiar os gestores, governo e sociedade na tomada de decisões. Ao final, o modelo proposto é aplicado ao caso de duas IESCEBAS, com a finalidade de verificar sua utilidade. / This study aims to contribute to the improvement of accounting information for administering Higher Education Institutions with a Philanthropy Certificate - IESCEBAS, through the proposal of a model for verifying and disclosing the income obtained through the Philanthropy Certificate. The study is based on the analysis of the following aspects: characterization and definition of an IESCEBAS, management process and information systems on the basis of a systemic approach. The managers, government and society need useful and trustworthy information about the results obtained through the Philanthropy Certificate with a view to decision-making. Nevertheless, as we observed from the field research held by means of questionnaires and from the analysis of the financial statements, the practice adopted by the institutions in this study as well as the norm issued by the Brazilian Federal Accounting Council are not adequate to supply information that assists the managers, government and society in decision-making. Our discussion of the revenues, costs, assets, liabilities and opportunity cost concepts leads us to the conclusion that the Philanthropy Certificate generates equity and economic impacts that have to be verified and disclosed by accounting. However, we observed from the analysis of the field research results that there are uncertainties with respect to the accounting procedures and legislation that should be applied in the verification and disclosure of these impacts by accounting. On the basis of this observation, we propose a model for verifying and disclosing the income obtained through the Philanthropy Certificate, so as to assist the managers, government and society in making decisions. Finally, the proposed model is applied to two IESCEBAS, with a view to verifying its usefulness.

The relationship between corporate social responsibility (CSR) and consumer attitudes has been investigated in previous research; however, empirically there is no studies deliberate the role of consumer ethics in order to achieve the CSR, that is, to achieve greater CSR, there is a need to be accompanied with consumer ethics. Therefore, the emergence of consumer ethical behaviour has brought a new perspective to determining the influences of CSR on consumer attitudes. Based on The Theory of Planned Behaviour and Vitell-Hunt theory, this study aims to examine the link between CSR and consumer ethical behaviour, and its influences on consumer attitudes. In order to address the aim, this study explores the relationship between CSR from the philanthropic perspective, and consumers' ethical behaviour. It also determines the extent to which CSR affects brand trust and consumer affective behavioural attitudes. Finally, it examines the role of consumers' ethical behaviour in influencing consumers' attitudes alongside CSR. To address these objectives, this study adopted positivism research philosophy, using a quantitative survey method. The data were collected from consumers who make purchases from the retail sector in the UK. A self-administered questionnaire was developed based on the previous literature. Then, 500 questionnaires were distributed, of which 350 were completed and used for the final analysis. Multivariate analysis was employed, with the questionnaires analysed using a covariance-based structural equation modelling (SEM) approach. The findings reveal that as hypothesized, CSR 'philanthropy' is significantly associated with consumer ethical behaviour; however, this study reveals a negative relationship between them. This study also hypothesized that philanthropic retailers have an influence on (a) consumer affective attitudes and (b) consumer behavioural attitudes. This study does not support the hypothesized relationship between philanthropy and (a) consumer affective attitudes or (b) consumer behavioural attitudes. However, the study identifies a positive relationship between philanthropy and brand trust. Consumers' ethical behaviour is not statistically significantly related to brand trust or consumer affective attitudes. However, the relationship between consumer ethical behaviour and consumer behavioural attitudes is found to be statistically significant. Moreover, the study demonstrates a positive relationship between brand trust and consumer behavioural attitudes, and that consumer affective attitudes mediate this relationship. This study offers a number of theoretical contributions to the literature on CSR and consumer ethics. First, the important contribution lies in the attempt to explore the relationship between CSR and consumers' ethical behaviour. This study unexpectedly, discovers the negative relationship between CSR and consumers' ethical behaviour. The possible explanation is that when consumers perceive the company to behave philanthropically, they are less likely to evaluate themselves as ethical because they may attribute their ethical behaviour to the company's perceived philanthropic behaviours. This study further highlights the positive relationship between consumers' ethical behaviour and their behavioural attitude. The second contribution lies in the relationship between CSR and consumers' responses. In line with previous studies (e.g. Willmott 2003; Hustvedt 2014; Singh et al. 2012), this study concurs that CSR positively affects consumers' brand trust. However, the relationship between CSR and consumers' attitudes is not statistically significant. Instead, this study highlights the important role of brand trust; that is, based on this finding, brand trust is the key driver of both consumers' affective and behaviour attitudes. Third, this study discovers the partially mediating role of consumers' affective attitude on the link between brand trust and behavioural attitude; which seems to be an essential sub-process regulating the effect of brand trust on consumer behavioural attitudes. This study also has practical implications. Firstly, retailers are recommended to effectively communicate their philanthropic activities to consumers in order to enhance their brand trust. It is particularly important that they also aim at influencing consumers' trust in their brand because it is the brand trust that would positively affect their purchasing decision. The final recommendation is that management should focus their CSR communication on the ethical consumer segment because ethical consumers show strong intention to purchase from a socially responsible company.

The purpose of this study was to determine if there was a relationship among selected demographic variables and donor or nondonor status of alumni and employees at the participating university. The variables involving alumni were gender, highest degree earned, and college of major study. The variables regarding employees were gender and position. The study was conducted using archived alumni data from the Alumni Association’s database program and the archived employee data from the Office of Human Resources’ database program. The population for this study consisted of the 76,728 alumni and the 2,279 full-time employees of a mid-sized southeastern university during the fiscal year 2009-2010. The results of the data analysis gave insight into what degree alumni and employees gave back to their university and place of employment. For example, 3.9% of alumni were found to be donors while 18.4% of employees were shown to be donors. The percentage of alumni who donated increased with each advanced degree earned. Males in both categories, alumni and employees, donated at a higher percentage than females. In the employee category, faculty were shown to donate at a higher percentage than administrators or staff. The study provided an increase in the body of knowledge of the variables of alumni giving and employee giving at the participating university.

The market for philanthropic donations in America has been thriving since the 1950s. 89 percent of U.S. households make annual monetary donations to charitable organizations, contributing to 20 percent of all revenues in the nonprofit sector. Majority of the factors contributing to this growth in donations can be divided into three general categories: intrinsic motivation, extrinsic motivation, and marketing influence tactics. My thesis examines a plethora of past research to develop a comprehensive guide on the current theories of human behaviors as they pertain to charitable giving.

In Bleak House , Dickens satirizes contemporary conditions in London in order to diagnose what he sees as social and industrial ills to prescribe a solution to the "Condition-of-England" question. Beginning with a review of the topicality in the novel, I use Dickens's personal letters, the text of Bleak House , and articles from Household Words to explain his contempt with the Great Exhibition, misguided philanthropy, and sanitary conditions, among others. Ultimately, it is his anathema to the Great Exhibition which drives both Dickens's plot and the issues he explores. Dickens's mockery of England is refracted and emphasized through his use of multiple genres. I seek to illuminate how the varieties of genres frame the plot trajectory as well as Dickens's subtle solution to London's problems. Using Michel Foucault's discussion of the discourse of discipline, I explain how Bleak House employs the Gothic novel, the Detective novel, and the Romance novel to influence the reader towards a more ordered and dutiful society. I end with an examination of the objects in the novel, concluding that objects symbolize not only characters' roles, but also their psyches.