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慈善竞争与企业慈善捐赠的决策分化
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作者 史永东 张燚 《东北财经大学学报》 2023年第2期3-16,共14页
本文将慈善竞争概念引入到企业慈善捐赠决策分析中,将企业慈善捐赠视为一个参照其他企业捐赠的结果,并在这一慈善竞争框架中检验企业慈善竞争预期与非合规风险对企业慈善捐赠决策的影响。结论表明:为资源而捐赠确实是企业慈善捐赠的重... 本文将慈善竞争概念引入到企业慈善捐赠决策分析中,将企业慈善捐赠视为一个参照其他企业捐赠的结果,并在这一慈善竞争框架中检验企业慈善竞争预期与非合规风险对企业慈善捐赠决策的影响。结论表明:为资源而捐赠确实是企业慈善捐赠的重要动机之一,但慈善竞争并不必然导致企业慈善捐赠水平持续提高,捐赠激进策略仅仅对慈善竞争乐观预期者才成立,而对慈善竞争悲观预期者与潜在慈善竞争的失败者,企业更倾向于降低慈善捐赠水平从而表现为捐赠消极,同时在不同的慈善竞争预期约束下,企业慈善捐赠决策将分化为激进中的稳健、激进中的激进以及消极后的更消极,而非合规风险暴露也会刺激企业通过增加企业慈善捐赠进行危机公关,其与慈善竞争共同决定了企业慈善捐赠决策,但非合规风险的影响仅对捐赠消极决策者成立,且上述结论在控制内生性及指标敏感性检验后依然成立。本文一定程度证实企业间慈善竞争的存在性,有助于政府审慎、科学地引导与管理企业慈善捐赠行为。 展开更多
关键词 慈善竞争 企业慈善捐赠 地区标尺 捐赠激进 捐赠消极 非合规风险
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On the criteria to create a susceptibility map to debris flow at a regional scale using Flow-R 被引量:2
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作者 PASTORELLO Roberta MICHELINI Tamara D'AGOSTINO Vincenzo 《Journal of Mountain Science》 SCIE CSCD 2017年第4期621-635,共15页
Studies on susceptibility to debris flows at regional scale (ioo-looo km2) are important for the protection and management of mountain areas. To reach this objective, routing models, mainly based on land topography,... Studies on susceptibility to debris flows at regional scale (ioo-looo km2) are important for the protection and management of mountain areas. To reach this objective, routing models, mainly based on land topography, can be used to predict susceptible areas rapidly while necessitating few input data. In this research, Flow-R model is implemented to create the susceptibility map for the debris flow of the Vizze Valley (BZ, North-Eastern Italy; 134 km^2). The analysis considers the model application at local scale for three sub-catchments and then it explores the model upsealing at the regional scale by verifying two methods to generate the source areas of debris-flow initiation. Using data of an extreme event occurred in the Vizze Valley (4 August 2012) and historical information, the modeling verification highlights that the propagation parameters are relatively simple to set in order to obtain correct runout distances. A double DTM filtering - using a threshold for the upslope contributing area (0.1 km^2) and a threshold for the terrain-slope angle (15°) provides a satisfactory prediction of source areas and susceptibility map within the geological conditions of the Vizze Valley. 展开更多
关键词 Debris flow Susceptibility map Flow-R Triggering areas Regional scale Alpine valley
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