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This paper describes a step in exploring the context of health messages within other issues important to families with teenage children. A telephone survey of parents was conducted as part of the formative evaluation for a school and family‐based nutrition intervention with young adolescents. Parents were asked to indicate the frequency with which they talked to their teenage children about a variety of issues, including school and home management issues, wellness issues and health risks. Our results suggest that school and home management issues are more frequently discussed than are health messages. In addition, we saw differences by socioeconomic status (SES) of families. Lower SES families gave more messages overall and gave more priority to messages about health risks as compared to higher SES families. Increasing our understanding regarding family communication with teenagers may help us improve our effectiveness in working with families to reduce health risk factors in youth.

The purpose of the this paper is to understand what is the approach adopted by accountants when they provide advisory services to family businesses (FBs) involved in a succession process.

Data for this study were collected through a questionnaire survey involving 175 Italian certified accountants. They answered questions about their experience, attitudes, behaviors and opinions toward FB succession.

Accountants are mostly concerned with technical elements and solutions (hard issues) and are less careful about relations and communication between family members (soft issues). They also underestimate the relevance of the ability to empathize with the FB owner and other family members. Despite the literature recommendations to collaborate with other advisors from a variety of backgrounds, most of the accountants work on their own or with other experts on hard issues (notaries, lawyers and bank operators). All these aspects may cause a discrepancy between FBs’ expectations and accountant’s professional practice.

Results are mainly descriptive and are limited to the perceptions and experiences of accountants interviewed.

This study offers some guidance for the accountant’s professional practice. Even if accountant’s technical skills are undoubtedly essential when addressing the main hard issues posed by succession, soft issues often represent the real problem to be managed or the most complicated one. Accountants should help less aware entrepreneurs to acquire a better knowledge of succession and to adopt a holistic approach, integrating every dimension and perspective involved. This means that succession should be tackled through an interdisciplinary approach.

The research on the role of external subjects in family succession examines, above all, the perspective of the FB. This study offers an alternative approach, adopting the accountant’s perspective to analyze his/her role and experience in the management of succession.

This paper aims to explore adolescents’ perceptions of child-parent dominance in family vacation decision-making (FVDM) by investigating child-parent relative influence (CPRI) and responsibility-sharing (RS) within the family in regard to 15 vacation issues.

This paper adopts Davis and Rigaux’s (1974) framework for identifying adolescents’ perceptions of child-parent dominance across a set of subjects concerning FVDM, by inspecting the distribution of family decision roles across 25 nations. This study then segments the issues regarding family vacations and nations, judging by CPRI and RS within the family. In addition, this paper introduces Hofstede’s cultural dimensions and diverse indices of development for each surveyed nation and compares their respective correlations with CPRI and RS at the national level.

The results, derived from data collected in 25 countries or territories, illustrate a climate of a parent-dominant-to-autonomous style of FVDM for all decision issues and all nations. Overall, both information availability and economizing attribute of issues are related to the democratization of FVDM. The relationship between the child-parent role distribution and national clusters varied across issue clusters. In addition, the paper found the national effectiveness more effective than the cultural dimension in explaining the dispersal of CPRI-RS profiles.

The data collected from 25 nations provide strong evidence for profiling child-parent dominance in FVDM. The data also serve as a basis for analyzing the role of sociocultural and ideological influences on child-parent dominance in FVDM, which was not established in previous research.

子女在家庭渡假决策中的主导地位：多国分析研究

中文摘要

我们针对15个度假决策项目，调查青少年子女与父母的相对影响力（CPRI）和责任分担（RS），以探讨青少年在家庭渡假决策（FVDM）中相对于父母的支配地位的看法。

我们应用戴维斯（Davis）和里加（Rigaux）发表于1974 年的理论架构，调查25国中家庭决策角色的分配情况，从而确定青少年在家庭渡假决策相关决策项目中，子女-父母主导地位之看法。此外，我们根据”相对影响力”和”责任分担”来分别区隔决策项目与国家。我们也应用霍夫斯泰德的文化维度和多元社会发展指数，比较它们与”相对影响力”和”责任分担”的相关性。

从25个国家或地区收集的数据得出的结果表明，对于所有决策问题和所有国家来说，家庭渡假决策属于父母主导或自治风格的氛围。总体而言，资讯的可用性和问题的节约属性都与家庭渡假决策的民主化有关。子女-父母角色分布与国家集群之间的关系因决策项目集群而异。此外，我们发现，在解释”相对影响力-责任分担”侧像的分散方面，国家效能比文化维度更具影响力。

我们从25个国家/地区收集的数据为分析家庭渡假决策中子女-父母的主导地位提供了有力的证据。并分析社会文化和意识形态影响对家庭渡假决策中子女-父母主导地位的基础，在现有的文献中尚未被建立。

Nosotros exploramos las percepciones adolescentes sobre la predominancia de padre e hijo en la toma de decisiones vacaciones en familiares (FVDM) mediante la investigación de la influencia relativa entre padres e hijos (CPRI) y la responsabilidad compartida (RS) dentro de la familia en relación con 15 temas de vacaciones.

Adaptamos el sistema de David and Rigaux para identificar las percepciones de adolescentes sobre el dominio padre e Hijo en un conjunto de temas relacionados con la FVDM, mediante la inspección de la distribución de los roles de decisión familiar a través de 25 países. Luego, segmentamos los problemas relacionados con las vacaciones familiares y naciones, juzgando por CPRI y RS con la familia. Además, presentamos las dimensiones culturales de Hofstede y los diversos índices de desarrollo para cada sociedad encuestada y comparamos sus respectivas correlaciones con CPRI y RS a nivel nacional.

Los resultados obtenidos de los casos recopilados en 25 países o territorios, ilustran un clima de estilo de FVDM de los padres en predominio autónomo para todos los temas de decisión y naciones. En general, tanto en los temas de disponibilidad de información como el atributo economizador están relacionadas con la democratización de la FVDM. La relación entre la distribución de roles de padres e hijos y los grupos nacionales vario entre los grupos temáticos. Además, encontramos que la eficacia nacional es más eficaz que la dimensión cultural para explicar la dispersión de los perfiles CPRI-RS.

Nuestros datos recopilados de 25 países proporcionan pruebas sólidas para perfilar el dominio de padres e hijos en la FVDM. Los datos también sirven como base para analizar el papel de la influencias socioculturales e ideológicas en el predominio de padres e hijos en la FVDM, que no se estableció en investigaciones anteriores.

Although there has been some attention to how notions of entrepreneurship and family intersect in the life of family businesses, analysis of these issues in relation to inter‐generational and organisational emergence in small family firms is underdeveloped. In order to redress this imbalance, it is important to undertake analysis of entrepreneurial issues alongside those of family, ownership, management and inter‐generational emergence. A fourth entrepreneurial axis is added to Gersick's developmental life cycle framework to facilitate this. This is then applied to aid interpretive analysis of two second generation owner‐managers and sons‐in‐law of the original founders of a small manufacturing company in the UK. Working with his younger brother‐in‐law, the two family members are responsible for taking a small steeplejack company into its third generation and a new electrical engineering market. As the younger brother‐in‐law takes on an entrepreneurial role within the company and endeavours to develop new opportunities, the chairman gives an account of the struggles involved in achieving a balance between ownership, management and family tensions. The notion of “interpreneurship” whereby family members are interacting and creating new possibilities for themselves, their lives, their organizations whilst drawing upon past events, happenings, experiences and conversations that have gone before, is also considered.

The primary purpose of this study is to investigate the association between the family status and corporate social responsibility disclosure (sustainability reporting) of large US companies.

The authors gathered data from GRI database as well as from Compustat. They use both univariate and multivariate statistical analyses.

The authors find that there is no statistically significant difference in the likelihood of sustainability reporting between family and non‐family firms of the S&P 500. They document important associations among the propensity to issue sustainability reports, the level of details of sustainability reports and certain firm‐specific and industry characteristic variables.

This study is focused on S&P 500 firms and may not be generalizable to smaller firms. Differences among family firms such as stock ownership and management control may affect sustainability reporting and are important topics for future research.

Society should be aware of the motivations and incentives that govern sustainability reporting decisions by both family and non‐family firms. The authors show that both family and non‐family companies use voluntary disclosure in general and sustainability reporting in particular as a way of mitigating regulatory, political and litigation costs.

No prior study, to the authors' knowledge, has examined the association between sustainability reporting and the family status of firms. The authors include suggestions for future research in this area and hope that their study will provide motivation and guidance to researchers to study this topic further.

Researchers widely argue that the most significant difference between family controlled and non‐family business concerns the way in which executive succession occurs, and more specifically, unique aspects of the process of intergenerational family business transfer. The importance of this study is acknowledged by the fact that it offers researchers and practitioners empirical evidence that links succession issues and the state of performance in UK‐based small‐ and medium‐sized family businesses. The article commences with a review of the conceptual framework that relates to the critical factors influencing the succession process, followed by an introduction of the methodology. Then the article proceeds with a detailed statistical analysis based on a stratified randomly selected sample (169 small‐ and medium‐sized family controlled businesses). In summary, the article concludes with a set of tentative recommendations. It is anticipated that this study will enable a deep debate of the issues surrounding the succession practice and raise a wide awareness of the critical factors shaping the ownership transition.

We examine chairs’ beliefs about the role of gender and gender inequality in their departments. Because work-family concerns have been central to explanations of gender inequality in the academy, we pay special attention to these issues.

We analyze interview data collected from 52 department chairs at one research-intensive, public university.

Although the chairs we interviewed were sympathetic and aware in many respects, their views on gender, work, and family were filtered through the lens of personal responsibility and choice, an outmoded view of work as separate and distinct from family life, and a notion of gender as a personal characteristic rather than an entrenched feature of academic work and careers.

Our focus on departmental leaders fills an important gap in the literature, which has focused more on the perspectives of faculty and less on those with the power to frame gender issues.

We study the relationship between underwriter prestige, family control, and IPO underpricing in an international setting. Data are collected for 5,789 firms that went public across twenty‐five countries between 1995 and 2002. We find that non‐penny‐stock and non‐U.S. IPOs from countries where firms are predominately family‐controlled benefit from associations with well‐known investment bankers; i.e., these firms are less underpriced than similar firms from countries with a low level of family control. At the same time, our findings support prior evidence that suggests that underwriter prestige is positively related to underpricing in the U.S. IPO market. Family‐controlled firms should consider the findings of this study, which identifies factors that are associated with more successful IPO outcomes.