In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Downcast Eyes: The Denigration of Vision in Twentieth-Century French ThoughtVirginia A. La CharitéDowncast Eyes: The Denigration of Vision in Twentieth-Century French Thought, by Martin Jay; xi & 632 pp. Berkeley: University of California Press, 1993, $35.00.The book jacket flyleaf for Martin Jay’s Downcast Eyes proclaims in exuberant and laudatory terms that this study has a double agenda: one is to show that vision is by no means the (...) dominant sense in ordering Western culture and the other is to posit instead a “plurality of ‘scopic regimes, particularly in the climate of postmodernism. Indeed, antiocularcentrism provides the unifying thread of Jay’s work, which reviews the theory of vision from Plato to Bergson in the first three chapters and concentrates on “the culture of modernity” in chapters four through eight; the ninth chapter interestingly and curiously places Derrida and feminist criticism side by side under the aegis of “phallogocularcentrism” and presents Derrida and Irigaray if not as the high points of modernism, then at least as the center of the poststructuralist discourse, which argues for the elevation of the word over the eye and so offers downcast eyes as the new logo for what is now identified as postmodernism. Jay’s last chapter addresses postmodernism as a foreclosure on visual practice or the ocularcentric. The short seven-page conclusion attempts to place a positive note on the author’s admitted denigration of the notion of visuality in modern French intellectual thought and culture by calling for a plural or multiple—“polyscopic”—visual experience. Hence, Jay concludes that his notion of downcast eyes or disillusionment is “no solution” (p. 592) to the problem. Certainly, Broodthaer’s “L’Oeil” on the jacket cover does not present [End Page 162] downcast eyes but rather the very feminine alluring eye of a seductress. In this sense, the real message of Jay’s work is reader, beware! His provocative title and even more provocative subtitle initiate from the outset a critique of one of the long-held and cherished myths about the dominance and prominence of the visual sense in Western culture, especially in modern French thought. It is the unsettling of the comfortableness of this notion which Jay’s work successfully undertakes.The study is well-organized and lucidly written. It forcefully argues the author’s case. Unfortunately, there is no bibliography. The omission of a bibliography undercuts the project and casts scholarly suspicion on the entire venture. In all truth, the inclusion of a bibliography would dramatically call attention to serious lacunae in the scholarship. The French thinkers presented and analyzed, such as Bataille, Barthes, Sartre, Foucault, Derrida, Irigaray, and Lyotard, have been studied in depth—at times brilliantly—but Jay ignores this rich corpus of critical material. In particular, his treatment of important French poets such as Rimbaud, the surrealists, Ponge, and others is so skewed in order to reinforce his denigration of the dominant role of vision in twentieth-century French writing that the reader in the field of French studies questions the quality of the basic research undertaken for the project and the author’s skill at reading with understanding and sensitivity hermetic material in the original French. Once these questions are raised, the very nature of Jay’s study itself becomes suspect.As the reader progresses through the volume, it seems that most of Jay’s analyses of the primary texts are based on English translations and are in fact limited to those works available in translation. While this may not be the actual case, the lack of a bibliography reinforces such a suspicion and contributes to the steady erosion of the credibility of the study. Even worse, it poses a troubling if not invidious question: who is the audience for Downcast Eyes? Surely, the audience is not humanists who specialize in twentieth-century French studies. If the intended audience is one of scholars and their students in cultural history and the social sciences with little grounding in contemporary French intellectual thought as manifested in its literature and literary criticism, this audience needs to begin its reading with Jay’s conclusion which is a masterfully subtle denigration of his own work on... (shrink)

This study examines the relation between firms’ corporate philanthropic giving and their performance in three other social domains – employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of (...) social performance, however, indicate that the relation between giving and negative social performance (cited concerns) only holds for the environmental issues and product safety areas. We find no significant association between corporate philanthropy and employee relations concerns. In general, these findings suggest that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility. (shrink)

This study examines the relation between firms' corporate philanthropic giving and their performance in three other social domains - employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of (...) social performance, however, indicate that the relation between giving and negative social performance only holds for the environmental issues and product safety areas. We find no significant association between corporate philanthropy and employee relations concerns. In general, these findings suggest that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility. (shrink)

We investigate corporate giving behaviors of prestigious business award winners in Korea. In particular, we examine whether firms strategically use corporate giving to enhance corporate reputation. We find that award winners generally make more charitable contributions than nonwinners prior to winning awards and maintain significant charitable contributions after winning awards; multiple award winners make even more charitable contributions than single-award winners; and an increase in charitable contributions does not raise the probability of (...) winning awards in the year after the increase. The results suggest that CEOs of award-winning firms do not use corporate giving opportunistically to enhance their status and reputation. Rather, significant charitable contributions by award winners may be indicative of a sound business strategy to maximize long-term firm value. (shrink)

Contingent valuation of the environment has proven popular amongst environmental economists in recent years and has increased the role of monetary valuation in public policy. However, the underlying economic model of human psychology fails to explain why certain types of stated behaviour are observed. Thus, good scope exists for interdisciplinary research in the area of economics and psychology with regard to environmental valuation. A critical review is presented here of some recent research by social psychologists in the US attempting to (...) explain stated behaviour in contingent valuation. Attitudinal scales have been used to analyse the role of ecocentric, biocentric and altruistic motives for giving. However, the research is shown to draw some potentially misleading conclusions and be unrepresentative of contingent valuation. Two recent economic studies using contingent valuation are then reported and shown to have identified non-economic motives for WTP. The complexity of value formation and expression is found to go far beyond that generally accepted by economic models. Greater consideration of the role played by attitudes and ethical considerations then becomes relevant to the interpretation of results being used in standard cost-benefit analysis and environmental policy. (shrink)

Section 170 of the U.S. Internal Revenue Code is known as the “charitable contribution deduction.” This Article explores the section’s rationale as well as its effect on income/wealth distribution. It reaches the conclusion that the deduction can be justified on efficiency and democracy grounds, but is not “charitable,” as its distributive effects are neutral or even regressive.

This paper investigates whether corporate philanthropic decisions are associated with a firm’s listing status and business group affiliation. Analyzing a large sample of public and private firms in Korea, we find that public firms make more charitable contributions than private firms and business group-affiliated firms make more charitable contributions than non-affiliated firms. The results suggest that public firms, owing to greater public scrutiny, and business groups, owing to higher political costs, are encouraged to make more corporate (...) charitable contributions. Further, we find that greater corporate giving by public firms than private firms is more pronounced for business group-affiliated firms, compared with non-affiliated firms. The result is consistent with business groups’ strategic coordination of their affiliates’ philanthropic decisions to tunnel business group resources out to controlling shareholders who hold a larger portion of private affiliates than public affiliates. (shrink)

Policy feedback, or the process in which policies create constituencies vested in their maintenance, is a durable feature of the American welfare state. Scholars have shown that policy visibility conditions how feedback effects unfold: for public-private policies—arrangements in which the state delegates service provision to private actors, often described as “hidden” or “submerged”—policy feedback typically galvanizes not citizens but market actors that benefit indirectly from these subsidies. This article extends theories of public-private policy feedback from market actors to charitable (...) organizations through a case study of the charitable contributions deduction. The deduction’s incremental expansion is found to have mobilized charities as powerful stakeholders in the policy’s endurance. Charities’ efforts to protect the deduction, together with the efforts of lawmakers, have couched the policy in a politics of neoliberalism and disguised its effects, insulating it from reform even as elites have netted a greater share of its benefits over time. (shrink)

The claims by the Building Societies Association (BSA), some mutual building societies and other observers that mutual status is associated with higher levels of charitable and community involvement than public status banks are tested using the proxy of charitable donations in cash as a proportion of profits before tax (PBT). Using a sample of 31 of the remaining 65 mutual societies and the population of U.K.-based retail banks and still-independent demutualised banks, two hypotheses were tested: first, that (...) class='Hi'>charitable giving as a proportion of PBT over the period 1990–2003 was higher for mutuals than banks and second, that longitudinal records of charitable donations as a proportion of PBT for former mutuals will show a lower rate after demutualisation. Neither hypothesis was convincingly supported allowing for the conclusion that any claims suggesting that mutuals are structurally more generous than public companies are not supported by empirical evidence. (shrink)

Although stockholders may benefit from information regarding the frequently substantial charitable and political contributions of the corporations they own, US corporations are typically not required to disclose any information about such payments in annual financial statements or information submitted periodically to regulatory agencies. This lack of transparency is confounded by disclosure requirements of private foundations, which a corporation may choose to establish for the purposes of administering charitable giving for the corporation. The resulting disclosure fog engendered by (...) extant regulations may be confusing to those corporation owners who would like to know what corporation contributions are being made to charities and politicians. This article enumerates the magnitude of the charitable and political gifts of 40 of the most generous public corporations in the USA, the current disclosure requirements for public companies, the role of foundations, rationales for withholding relevant information from owners, and ethically questionable strategies that corporations may use to manage those disclosures for their benefit. (shrink)

Although stockholders may benefit from information regarding the frequently substantial charitable and political contributions of the corporations they own, US corporations are typically not required to disclose any information about such payments in annual financial statements or information submitted periodically to regulatory agencies. This lack of transparency is confounded by disclosure requirements of private foundations, which a corporation may choose to establish for the purposes of administering charitable giving for the corporation. The resulting disclosure fog engendered by (...) extant regulations may be confusing to those corporation owners who would like to know what corporation contributions are being made to charities and politicians. This article enumerates the magnitude of the charitable and political gifts of 40 of the most generous public corporations in the USA, the current disclosure requirements for public companies, the role of foundations, rationales for withholding relevant information from owners, and ethically questionable strategies that corporations may use to manage those disclosures for their benefit. (shrink)

Human immunodeficiency viruses (HIV) and acquired immunodeficiency syndrome (AIDS), COVID-19 and Ebola have exposed the magnitude of care-related tasks on women. Most often, because of the gendered nature of domestic and reproductive roles, women are expected to assume unpaid care-related, nurturing and domestic work. Despite the valuable duties, women are economically poor and othered. These unpaid care duties are exacerbated by pandemics and ratified even further by religion. For instance, in Nomiya Church (NC), the first African independent church in Kenya, (...) women’s experience narratives and biblical texts such as the story of the Proverbs 31 virtuous woman are used to glorify unpaid charitable work for women. Women’s virtuous personality, hard work and character are upheld in Christian spaces, thus obstructing sound work theologies. This article employed African Women’s theological lens in view of pointing out repressing and transformative tenets in charitable theologies of work for social and gender justice. While applying womanhood hermeneutics in the passage, the article points to valued behavioural postures of hard work in responding to God’s stewardship mandate. An affirmation of fair reward and accumulation of property is embraced as a familial complementary role, especially in pandemic contexts. The article amplifies the accumulation of property as a human right and the mandate of stewardship for all earth communities. Hence, charity work is a stewardship framework that all earth communities must engage in for replenishment and sustenance for all.Contribution: The article challenges literal biblical interpretations that glorify charity work. It advances a stewardship framework in understanding unpaid and charity work that all earth communities must engage in to replenish and sustain all creation. The framework affirms the dignity of all human persons through a transformational understanding of the theology of work as enabled by the African theological hermeneutics. (shrink)

Previous experimental and observational work suggests that people act more generously when they are observed and observe others in social settings. However, the explanation for this is unclear. An individual may want to send a signal of her generosity to improve her own reputation. Alternately (or additionally) she may value the public good or charity itself and, believing that contribution levels are strategic complements, give more to influence others to give more. We perform the first series of laboratory experiments that (...) can separately estimate the impact of these two social effects, and test whether realized influence is consistent with the desire to influence, and whether either of these are consistent with anticipated influence. Our experimental subjects were given the opportunity to contribute from their endowment to Bread for the World, a development NGO. Depending on treatment, “leader” subjects’ donations were reported to other subjects either anonymously or with their identities, and these were reported either before these “follower” subjects made their donation decisions. We find that “leaders” are influential only when their identities are revealed along with their donations, and female leaders are more influential than males. Identified leaders’ predictions suggest that are aware of their influence. They respond to this by giving more than either the control group or the unidentified leaders. We find mixed evidence for “reputation-seeking.”. (shrink)

Les fruits d’un colloque canadien (Rimouski, septembre 2007) qui associait à des critiques confirmés bon nombre de jeunes chercheurs sont maintenant disponibles sous la forme d’un nouveau volume de « L’École du genre ». Les contributions présentées ici sont au nombre de vingt-huit, auxquelles s’ajoutent une introduction par Claude La Charité, un état des recherches dressé par Diane Desrosiers puis une bibliographie (peut-être trop) sélective. Saluons d’emblée la richesse et la diversité de ce...

Although excess blood collection has characterized U.S. national disasters, most dramatically in the case of September 11, periodic shortages of blood have recurred for decades. In response, I propose a new model of medical philanthropy, one that specifically uses charitable contributions to health care as blood donation incentives. I explain how the surge in blood donations following 9/11 was both transient and disaster-specific, failing to foster a greater continuing commitment to donate blood. This underscores the importance of considering (...) blood donation incentives. I defend charitable incentives as an alternative to financial incentives, which I contend would further extend neoliberal market values into health care. I explain my model's potential appeal to private foundations or public–private partnerships as a means for expanding both the pool of blood donors and the prosocial benefit of each act of blood donation. Finally I link my analysis to the empirical literature on blood donation incentives. (shrink)

Some of the challenges in Sanders et al. (this issue) can be aptly illustrated by means of charity nudges, that is, nudges designed to increase charitable donations. These nudges raise many ethical questions. First, Oxfam’s triptychs with suggested donations are designed to increase giving. If successful, do our actions match ex ante or ex post preferences? Does this make a difference to the autonomy of the donor? Second, the Behavioural Insights Team conducted experiments using social networks to nudge people (...) to give more. Do these appeals steer clear of exploiting power relations? Do they respect boundaries of privacy? Third, in an online campaign by Kiva, donors are asked to contribute directly to personalized initiatives. In many cases, the initiative has already been funded and donor money is funnelled to a new cause. Is such a “pre-disbursal” arrangement truthful and true to purpose as a social business model? (shrink)

Justice can be pursued by the state, or through voluntary charity. This paper seeks to contribute to the debate about the appropriate division of labor between government and charitable agencies by developing a positive account of the charity sector's moral foundations. The account given here is grounded in a legal conception of charity, as a set of subsidies and privileges designed to cultivate a wide variety of activities aimed at enhancing civic virtue and autonomy. Among other things, this implies (...) that a charity sector oriented largely around the pursuit of justice will come at a moral cost to a liberal society, at least when the state is in a position to take the greater share of the responsibility. So, a positive account of charity provides at least a pro tanto reason for preferring a division of labor in which the state takes a greater share of the responsibility for pursuing justice. As well as developing and defending this conception in its own right, we apply it in offering some criticisms and enhancements of existing views about the division of labor. (shrink)

Community Supported Agriculture (CSA) seeks to address injustices in the food system by supporting small-scale farmers applying agroecological practices through a long-term partnership: a community of members covers the cost of production and receives a share of the harvest throughout the season in return. Despite an orientation towards a more just and inclusive food system, the existing literature points towards a rather homogeneous membership in CSA. A majority of CSAs tends to involve (upper) middle-class consumers with above average education and (...) income levels. Low income is still a major obstacle in joining a CSA. Membership diversification through social support actions is one possible way. Our main objective is to systematize and appraise social support actions of the CSA movement. Taking the CSA principles as a starting point, our main research question is: How do social support actions in CSAs operate in terms of social inclusion and what obstacles and challenges are associated with them? The theory of strategic action fields assists in describing how the CSA movement is positioning itself as an actor in and across neighboring strategic action fields. The CSA movement is clearly positioned in the Food Sovereignty field. By shifting the focus from justice to farmers to justice for members, the CSA movement is now also exploring the Food Justice field. Indeed, the CSAs’ contribution to the food justice movement is still largely uncharted. In our results, we identify both social support actions that are already implemented in the CSA movement in different countries, and the challenges that are associated with these actions. We pinpoint a classification of social support actions implemented by CSA organizers to increase access to their initiatives. We make a distinction between the emancipatory actions that empower beneficiaries and contribute to a systemic change, and punctual, charitable interventions that neither affect the structure of a CSA nor the food system. (shrink)

U.S. immigration policies and enforcement can make immigrants fearful of accessing healthcare. Although current immigration policies restrict enforcement in “sensitive locations” including healthcare facilities, there are reports of enforcement actions in such settings.

Many critics seem to consider it inappropriate or unnecessary to ask what Montaigne means by the faculty of judgment. Laumonier speaks of "Ie bon sens, qu'il oppose si souvent a la memoire et qu'il appelle encore 'jugement' et 'entendement', c'est-a-dire la faculte de penser et de reflechir juste. " 1 Our appreciation of what is implied by judgment, that is by Montaigne's notion of judgment, has been delayed perhaps by a too facile acceptance of a so-called synonymity of meaning among (...) the psychological terms used by Montaigne. In a discussion of key concepts in Montaigne, Donald M. Frame has accurately summarized the present situation with regard to our knowledge of Montaigne's notion of judgment and other key concepts: "We all have our hunches, but we need more than that. " 2 For the expression of his interest and concern for the intellectual and moral activities and capabilities of the mind, Montaigne draws upon a broad and elementary semantic field. These primary psychological terms are jugement, entendement, sens, raison, discours, and conscience. Al­ though these words may be used synonymously, Montaigne does seem to maintain certain basic distinctions among them; frequent substi­ tutions of terms must be the result of semantic and ideational differ­ ences. Moreover, the association of several psychological words within a single sentence implies gradations, however slight they may be. (shrink)

Recent downward trends in corporate giving have renewed interest in the factors that shape corporate philanthropy. This paper examines the relationships between charitable contributions, firm size and industry. Improvements over previous studies include an IRS data base that covers a much broader range of firm sizes and industries as compared to previous studies and estimation using an instrumental variable technique that explicitly addresses potential simultaneity between charitable contributions and profitability. Important findings provide evidence of a cubic (...) relationship between charitable giving and firm size and evidence of strong industry effects. The plus-minus-plus regression coefficient sign pattern for the cubic firm size model suggests that small and large firms give more relative to total receipts with lower giving ratios among medium size firms. One interpretation for this finding is that small firms are close to the communities they serve while high visibility creates a need for large firm philanthropy. Strong industry effects provide evidence of inter-industry differences in giving culture and/or different public relations requirements across industries. (shrink)

The notion that rape is an act of violence rather than sex is a central tenet in rape crisis support and education. A therapeutic benefit of this conceptualisation of rape is that it counters shame and guilt by affirming that the victim was not a complicit partner in an act of sex. However, this conceptualisation has recently been criticised for not capturing what makes rape an especially serious kind of wrong. This raises an apparent dilemma for rape crisis support. Recent (...) work in analytic moral philosophy on the nature of rape offers a way to resolve this dilemma. It is argued that rape is not sex, but is nonetheless sexual. This distinction allows for a charitable reformulation of the central tenet in rape crisis support, which can facilitate the dual therapeutic aims of countering the sense of shame and of recognising the especially serious kind of the harm suffered by the victim. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Songs of Degrees: Essays on Contemporary Poetry and PoeticsVirginia A. La CharitéSongs of Degrees: Essays on Contemporary Poetry and Poetics, by John Taggart; 254 pp. Tuscaloosa: University of Alabama Press, 1994, $29.95 paper.John Taggart is a highly respected American poet whose passion for objectivism permeates his critical reading as well as his own creative works. The volume Songs of Degrees: Essays on Contemporary Poetry and Poetics represents the (...) first time that his various critical articles have been collected into a single work. Of the eighteen essays, all but one were previously published in various journals between 1975 and 1989; the eighteenth is an essay or “A Preface” on one of his own collections of poetry, Peace on Earth. By addressing his own poetry, Taggart’s volume cleverly includes himself as poet in this study of what he considers valuable in a work of art. [End Page 398]Finding a poem to be a simple composition of words (principle) and an image suggested by that composition (process), Taggart adopts the title Songs of Degrees from Louis Zukofsy’s seven short poems published in 1956 as Some Time. A song is then a poetic form, a continuing complete statement which actualizes the separate entities (words) of its expression. However, and most importantly, a song does not begin as a visual report; rather, a song moves towards being visualized. Consequently, everything depends on technique and everything turns on its structure, as the mind coordinates the information received by the eye. Degrees, then, emerge as variations of consonance and dissonance or word-sound functions. To write down is to compose; to compose is to create. Hence, a song of degrees is both an actual object and a metaphor for that object.Under the poetic of objectivism, Taggart’s essays are primarily concerned with poets whose work is in accord with his own: George Oppen (three essays), Frank Sampori, William Bronk, Louis Zukofsy (three essays), Bruce Andrews, Susan Howe (two essays), Robert Duncan, Charles Olson, and Theodore Enslin. Taggart demonstrates here that he is a sensitive and intellectually alert reader. These essays on criticism are in actuality essays on Taggart’s concept of poetics. Implicit is Taggart’s bias as an objectivist poet who insists that poetry has a spiritual value in the visionary tradition of Robert Lowell and Robert Duncan and to an extent Wallace Stevens.But perhaps of even greater interest than Taggart’s superb readings of his poetic colleagues—and it can be justifiably argued that perhaps only Taggart can read these poets with the sympathetic eye that they deserve—is the inclusion of three essays on other arts: dance (Trina Collins), stained glass (Mark Rothko), and jazz (John Coltrane). By including these essays with those of literary criticism, Taggart expands the terms poetics and poetry to any text or object which is a moving line and complete at the same time. Form comes from language; language is then based on experience, not belief, and the resulting image is what is revealed and reflected, what is seen. A work (poem, song, text) is valuable because its visionary imagination captures the collective conscience to regain spiritual ascesis. The process of objectification is the metaphor or song, which emerges in degrees of interaction. The song has substance, it is tangible, and it has an objective existence of its own. To be critical is to objectify the composition or structure at hand. Critical is another term for technical, and indeed it is the technical aspect of writing poetry which Taggart so deftly elucidates in his volume of essays.For anyone interested in objectivist poetry, Taggart’s collection of essays is mandatory reading. His insights into this kind of cerebral poetry are invaluable, for he blends appreciation with analysis, information with inspiration, and logic with imagination. His own sensitivity to the struggle which is the poetic process brings a new consciousness to the poetics of poetry.Virginia A. La CharitéUniversity of KentuckyCopyright © 1995 The Johns Hopkins University Press... (shrink)

L’histoire du couple formé par Amélie et Frédéric Ozanam n’est pas une page blanche : Frédéric Ozanam est l’un des fondateurs des sociétés de Saint-Vincent-de-Paul, associations de patronage qui ont contribué à façonner le paysage charitable de Paris au xixe siècle. Cette notoriété a contribué, ces dernières années, à porter l’attention sur la place et l’influence d’Amélie Ozanam, sa femme, dans les activités charitables et intellectuelles de cette figure du catholicisme « romantique », pour...

Using agency theory, this study empirically examined the relationship between board composition and corporate philanthropy. Generally, the ratio of insiders to outsiders, the percentage of insider stock ownership, and the proportion of female and minority board members were found to be positively and significantly associated with firms'' charitable contributions.

This paper briefly reviews the theories that seek to explain the phenomenon of corporate charitable donations and then provides a review of the empirical issues that have arisen in previous studies in this area. The findings of an analysis of charitable donations data from the entire U.K. FTSE index for the years 1985–2000 are then reported. These findings include the observation of a time-related increase in charitable donations, which is compared with an earlier study to give a (...) 24 year history of charitable donations in the U.K. The findings note little responsiveness of the monetary value of charitable donations to the economic performance of firms. An international comparison over time against U.S. trends is also reported and shows how U.S. corporations have traditionally been more generous than U.K. firms, but that the trend in the U.S. is downwards. Membership of a U.K.-based "tithing" club (the PerCent Club) is shown to be associated with higher profit performance against non-members. Members' charitable contributions against profit are shown to be higher than the FTSE mean although short of the 0.5% target figure in "cash" terms. The paper concludes with a brief discussion of these findings in relation to the theoretical positions advanced for corporate philanthropy. (shrink)

Andrew Carnegie popularized the principles of charity and stewardship in 1899 when he published The Gospel of Wealth. At the time, Carnegie''s ideas were the exception rather than the rule. He believed that businesses and wealthy individuals were the caretakers or stewards of their property holding it in trust for the benefit of society as a whole.One of the most visible ways a business can help a community is through corporate philanthropy. While the courts have ruled that charitable (...) class='Hi'>contributions fall within the legal and fiduciary powers of the corporation''s policymakers, some critics have argued that corporate managers have no right to give away company money that does not belong to them and any income earned by the company should be either reinvested in the company or distributed to the stockholders. (shrink)

Some scholars have argued that CEOs may have excessive influence on their foundation's trustees to give away a portion of company profits to charitable causes in order to gain access to elite circles or support the CEO's personal causes. This may result in charitable contributions that ultimately serve the personal interests of the CEOs without regard to corporate interests or social needs. We examine the extent that CEOs appear to direct charitable giving to be compatible with (...) their own personal interests, and if CEO participation on the foundation board affects the relationship between CEO personal interests and charitable giving. Using a sample of 160 corporate foundations, our results showed that CEOs' interests, as measured by membership in different non-profit organizations, was associated with foundation charitable giving. This association decreased, but was not eliminated, when CEOs were absent from the foundation board. Implications of these findings for researchers and managers are discussed in regards to both agency theory and stewardship theory. (shrink)

The principal–principal perspective suggests that controlling shareholders have excessive influence on corporate philanthropy and may direct corporate funds to charitable causes to support their personal interests. Analysis of a sample of Chinese private firms listed on the Shenzhen or Shanghai stock exchange between 2004 and 2011 shows that there is a significant and negative relationship between corporate giving and the share held by the largest shareholders, suggesting that controlling shareholders are opportunistic in directing corporate charitable contributions; there (...) is a significant and positive relationship between corporate giving and the political connections of the largest shareholders and their agents, suggesting compatibility between corporate contributions and the personal interests of the controlling shareholders; there is a stronger negative relationship between corporate giving and the share of the company held by the largest shareholders in politically connected firms, suggesting that political connections contribute to increased opportunistic corporate giving. Overall, our study provides important evidence for the “one dominant controlling shareholder” phenomenon by testing and extending the principal–principal framework and showing that the largest shareholders of Chinese firms appear to donate to charitable causes that ultimately serve their personal interests at the expense of minority shareholders. (shrink)

Do firms respond to changes in economic growth by altering their corporate social responsibility programs? If they do respond, are their responses simply neglect of areas associated with corporate social performance or do they also cut back on positive programs such as profit sharing, public/private housing programs, or charitable contributions? In this paper, we argue that because CSP-related actions and programs tend to be discretionary, they are likely to receive less attention during tough economic times, a result of (...) cost-cutting efforts. However, the various CSP performance areas vary in terms of their resource requirements and their influence on financial performance, which suggests that firms may respond differently depending on area. Consequently, in addition to examining CSP concerns separately from positive actions and programs, we also examine the influence of economic growth across the five areas of diversity, employee relations, the environment, product quality/safety, and the community. Based on data from 837 firms over 15 years, our results suggest that firms neglect some areas associated with CSP during economic downturns, resulting in increased concerns about community and employee relations, product safety/quality, and the environment. However, this relationship does not apply to positive actions and programs. Instead, firms tend to increase their positive CSP programs in areas such as diversity, employee relations, and the environment during periods of slow economic growth and reduce them when the economy picks up. We offer potential explanations for our findings and discuss their importance to research on CSP. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Kennedy Institute of Ethics Journal 13.1 (2003) 53-64 [Access article in PDF] Incentives for Providing Organs Patricia Milmoe McCarrick and Martina Darragh After a contentious debate at its 2002 annual meeting, the American Medical Association's House of Delegates voted to endorse the opinion of its Council on Ethical and Judicial Affairs that the impact of financial incentives on organ donation should be studied (Josefson 2002). The shortage of organs (...) for transplantation has been an ongoing problem for more than 20 years. In June1981, Representative Philip Crane (R-IL) introduced legislation in the U.S. House of Representatives proposing a $25,000 income tax deduction and a $25,000 estate tax exclusion for donating an organ (Tax Incentives 1981). Still the National Organ Transplant Act enacted in October 1984 prohibited the offering of any "valuable consideration" in return for organs (United States 1984).The developments of a legal market for tissues in the United States and a black market for organs around the world have raised the question of whether donation without compensation is the only ethically viable option. Some critics of the current system claim reliance on donation actually promotes a black market in organs (Kaserman and Barnett 2002, p. 38; Palmer 1999, p. 36). In addition, a new set of compensation issues has arisen as living kidney donor transplantations begin to rival those performed with cadaveric organs (United States 2001).As a result, current suggestions for incentives go far beyond the traditional death benefit payment to include such ideas as medals of honor for donors, reimbursement for funeral expenses, exchange programs for organ donation, and special medical insurance for living organ donors. Numerous bills introduced into the 107th Congress have proposed such incentives (Delmonico et al. 2002.) In October 2002, the U.S. Department of Health and Human Services awarded $5.2 million in grants to study both clinical and behavioral interventions for increasing organ donations that do not involve incentives. The inspiration for some of the funded proposals comes from the successes of Spain's social services and the United Kingdom's clinical administration of organ procurement programs (Robeznieks 2002). [End Page 53]With a nod to evidence-based medicine, the underlying concern expressed in much of the current literature is that no idea for increasing the supply of organs should be discounted before it is studied. This bibliography provides a short introduction to the range of opinions expressed on the issue of incentives for providing organs.al-Mousawi, M.; Samhan, M.; al-Mezairee I.; Razzak, M.A.; and Khawari, F. Cadaver Organ Procurement in Kuwait. Transplantation Proceedings 31 (8): 3375-76, 1999.The authors describe a protocol that significantly increased cadaveric organ donation and credit it with fostering the expansion of an organ sharing program among the Arab Gulf states. Developed by Kuwaiti neurologists and anesthetists after a continuing education course on transplantation, the protocol places a special emphasis on the role of local transplant coordinators who facilitate the investigation of brain death cases by neurologists.Arnold, Robert; Bartlett, Steven; Bernat, James; et al. [Ethics Committee of the American Society of Transplant Surgeons] Financial Incentives for Cadaver Organ Donation: an Ethical Reappraisal. Transplantation 73 (8): 1361-67, 27 April 2002.To prepare for proposed studies of financial incentives for organ donation, the American Society of Transplant Surgeons convened a panel to develop a methodology for evaluating the ethics of such research. Comprised of organ procurement organization executives, physicians, surgeons, and ethicists, the panel generated a list of nine criteria for use in judging any incentives proposal. While opposed to direct payment or tax incentives for organ donation, a majority of the members support funeral expense reimbursement or charitable contributions as incentives that would not violate or undermine the ideal of altruism.Cameron, J. Stewart, and Hoffenberg, Raymond. The Ethics of Organ Transplantation Reconsidered: Paid Organ Donation and the Use of Executed Prisoners as Donors. Kidney International 55 (2): 724-32, February 1999.After reviewing arguments for and against payment for organ procurement, the authors apply these arguments to the specific case of obtaining organs from executed... (shrink)

This study compares corporate social performance in terms of charitable contributions of minority-owned and nonminority-owned small businesses. In this sample, minority-owned small businesses are younger, have less full-time employees, and lower annual sales. Minority-owned small businesses donate more funds to religious organizations than nonminority-owned small businesses. When annual sales are accounted for, minority-owned businesses contribute more total dollars to all charitable organizations than nonminority-owned firms. Suggestions for future research in this area are delineated.

Panel data from 179 corporate foundations over a 9-year period were analyzed to examine how charitable giving was influenced by a recent economic slowdown. The results revealed that foundations sponsored by consumer-oriented firms reduced their support for charitable causes as economic conditions worsened. Foundations sponsored by industrial-oriented firms increased charitable contributions during the economic slowdown. The results were interpreted as being consistent with the proposed motivation for corporate giving. More specifically, it was assumed that charitable (...) giving decisions by foundations sponsored by consumer-oriented firms are consistent with a marketing-related objective to increase sales through corporate philanthropy. Foundations sponsored by industrial-oriented firms were assumed to make charitable giving decisions more from an altruistic perspective. To achieve maximum corporate benefits from charitable donations, it was recommended that corporate foundations develop a giving program that avoids the potential negative consequences associated with reducing foundation giving when the need for charitable contribution increases. (shrink)

This article investigates the effects of firm size, profitability, industry affiliation, and the business cycle on retailer philanthropy. The importance of industry and firm effects on giving was analyzed with regression models using industry-fixed effects as well as firm strategy variables. The analysis included instrumental variables methodology to account for simultaneity in the charitable giving–profits relationship. Data were gathered from the IRS Corporate Statistics of Income Sourcebook, data that provide firm size class measures covering the entire firm size distribution (...) ranging from small retailers up to large multi-national retail firms. Retailer philanthropy was measured as the ratio of charitable contributions to total receipts. Important findings include a cubic relationship between retailer philanthropy and firm size; industry effects stronger than those observed for retail profit; and the absence of business cycle effects. The empirical research relating retail charitable giving to firm attributes including firm size and advertising, industry and business cycle factors are unique in the business ethics literature. Prior studies regarding the importance of industry on charitable giving utilized data across broad sectors of the economy. Firms from different sectors could be expected to differ in philanthropic approach due to differences in public contact as well as differences in public relations exposure. The strong industry effects reported for this sample of exclusively retail firms, with similar public contact, provide strong evidence for the importance of industry in determining firms’ charitable strategies. (shrink)

Cette contribution resitue tout d’abord le principe d’indulgence ou de charité dans la philosophie analytique et l’herméneutique contemporaines. La version maximaliste de ce principe, qui invite à présupposer comme vrai ce que l’autre tient pour vrai, est critiquée et rectifiée dans le cadre du caractère interprétatif de la compréhension. La critique du principe d’indulgence est défendue par rapport à la fiction davidsonienne d’un interprète omniscient ou d’un herméneute omnipotent. L’article conclut sur la nécessité de saisir la compréhension comme une interprétation (...) et de clarifier les situations d’interprétation. (shrink)