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This paper aims to explore the pertinent issues, barriers and pitfalls of intergenerational communication in business families during their leadership succession period.

Building on relational leadership theory, the paper makes use of an action research approach using a qualitative single case study to investigate communication barriers and pitfalls in business transition.

Through action research, interventions were taken in the underlying case, which increased the consciousness, as well as the personal and social competencies of the business family. Thus, business families stuck in ambivalent entanglement understand their underlying motives and needs within the change process, get into closer contact with their emotional barriers and communication hindrances, which is a prerequisite for any change, and break the succession iceberg phenomenon.

Future research should undertake multiple case studies to validate and/or modify the qualitative methods used in this action research to increase the validity and generalizability of the findings.

Given the large number of business families in transition, our study shows the beneficial effects action research might have on business families’ communication behavior along a change process. The findings might help other business families to understand the value of action research for such underlying challenges and decrease communication barriers.

This is one of the few studies to have addressed intergenerational communication of business families using an action research approach.

This article aims to explore how Japanese women with younger children changed their commitment to the labour market between 2000 and 2019 by comparing mothers in three-generation and nuclear family households.

Japan currently has the highest ageing rate in the world at nearly 30%. Since the 1990s, employment flexibilization and women's labour market participation have proceeded in parallel, and the conservative family values of the patriarchy and gender division of labour that have provided intergenerational aid for care within households have been shrinking, by conducting a descriptive analysis of the Labour Force Survey (LFS).

This study identified that a conspicuous increase in part-time employment among mothers in both household types and a decrease by half in the working mother's population in three-generation households. These results suggest that the function of inter-generational assistance by multi-generation cohabitation, which was once thought to be effective in helping working mothers with younger children, is declining.

A study examining the transformation of mothers' employment behaviour differences between three-generation households and nuclear family households is rare. This paper makes a new contribution to the research regarding the grandparents' caregiving, household types and mothers' employment.

Although the Chinese nation is undergoing rapid modernisation and urbanisation, there remains widespread interest in some traditional familial arrangements and practices, particularly in the intergenerational context. This paper discusses the family relations of urban middle-aged citizens in present-day China.

This study employed the grounded theory method to investigate family relations among middle-aged citizens in urban China based on data obtained via semi-structured interviews with 34 participants. A grounded theory coding strategy was used for data analysis.

The analysis revealed evidence of a transformation towards downward solidarity, with decreasing intergenerational co-residency; that is, the traditional norm of adult children providing support to their older parents is rapidly losing popularity. However, middle-aged and older citizens continue to support their adult children by helping them purchase real estate and assisting with childcare activities.

The findings suggest the existence of intergenerational inequality. Policymakers should acknowledge this phenomenon and provide the younger generation with enough support to improve the wellbeing of the country's middle-aged and older population.

The transformation towards downward solidarity implies a new intergenerational relationship in contemporary China, in which many young people rely on financial and functional support from their older parents. Meanwhile, traditional norms continue to exist despite greater downward solidarity among the younger generation. In other words, old and new norms simultaneously exist.

Children are gradually attaining recognition as service users and their involvement in service development has been advanced in recent years. This study draws on empirical research in social and health-care services designed for children and families. The purpose of this paper is to analyse how professionals understand children’s involvement as experts by experience. The focus is on professionals’ views and intergenerational relations.

The research data comprise 25 individual and 10 group interviews with managers and professionals working in social and health-care services in one Finnish province. The data were analysed using qualitative thematic analysis.

The professionals recognised the value of children’s service user involvement. However, they concentrated more on the challenges than the possibilities it presents. Health-care professionals emphasised parental needs and children’s vulnerability. In turn, the professionals from social services and child welfare non-governmental organisations perceived children as partners, although with reservations, as they discussed ethical issues widely and foregrounded the responsibilities of adults in protecting children. In general, the professionals in both domains saw themselves as having ethical responsibility to support children’s service user involvement while at the same time setting limits to it.

This study confirmed the importance of taking intergenerational relations into account when developing children’s service user involvement. The results indicate that professionals also need to reflect on the ethical challenges with children themselves as, largely owing to the generational position of children as minors, they rarely perceive them as partners in ethical reflection.

This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an Italian long-lived family business written by one of its latest business owners to determine how and to what extent it was used to discharge a more ethical form of accountability.

An extensive thematic analysis informed on the conceptual framework of IBA is conducted on the unpublished manuscript by Angelo Barovier, the oldest leader of the Barovier’s family business.

The retrospective narrative served the family owner as a means for IBA, unveiling to the present and future generations of family owners the values and ideals that had motivated the ancestors to sustain the family business throughout the centuries despite the financial performance or the adversities.

This paper reveals the historical roots of IBA as grounded in family business historical narratives. It contributes to management and family business history by showing the historical relevance of ideals and values for the development and sustainment of a family business.

This study opens to a larger application of IBA also in contemporary businesses, as a tool to foster and disseminate a more ethical form of accountability and to a further extent support the construction of a more ethical society.

This paper connects the newly developed IBA framework, conceived for family businesses, to a management history perspective showing its potential for the intergenerational transmission of business culture.

The purpose of this paper is to focus on ethical and judicial themes related to technology and the older adults.

Different consecutive phases in technology design and allocation will be discussed from a range of perspectives.

Longevity is one of the greatest achievements of contemporary science and a result of development of social relations. Currently, various non-communicable diseases affect older adults and impose the greatest burden on global health. There is a great emphasis across Europe on caring for the older person in their own homes. Technology has a mediating role in determining the possibilities for good quality of life (QOL). The concept of assisting the older adult through the use of technology so as to access healthcare services has enormous potential. Although the potential of technology in healthcare is widely recognised, technology use can have its downsides. Professionals need to be aware of the risks, namely, those related to the privacy of the older person, which may accompany technology use.

By 2050, there will be more people aged over 65 than there are children. This phenomenon of global ageing constitutes a massive challenge in the area of health protection.

Professionals need to be aware of the risks, for example, related to the privacy of the older person, that may accompany technology use.

There is a great emphasis across Europe on caring for the older person in their own homes. Technology has a mediating role in determining the possibilities for QOL.

The concept of assisting the older adult through the use of technology to avail of healthcare has enormous potential. Assistive technology, social media use and augmentative and alternative communication can have a positive effect on the QOL of older people, as long as they are supported enough in use of these technologies. However, ethical and juridical considerations are at stake as well.

This study examined Taiwan's fiscal policy responses for sustainable post-COVID-19 recovery. The costs and benefits, aligned with Sustainable Development Goals (SDGs), of fiscal policy responses were identified and valued. Although it may be too early to conclude whether the benefits outweigh the costs, the performance and outcome of fiscal measures were evaluated.

The study relied on secondary data, including governmental official data, legislative reviews, audit reports and public opinion polls to understand objective and subjective benefits and costs in economic, social and environmental dimensions. However, while the costs were measured in monetary terms, some of the benefits (i.e. satisfaction) could not be monetized; therefore, this study focused on identifying and valuing benefits from fiscal measures but set aside the issues of monetizing and discounting.

With respect to the costs, a special budget of NT$840 billion was approved, of which 66.83% was allocated for economic development, 33.12% for social welfare and 0.05% for environmental protection. In terms of the benefits, the economic growth rate was forecasted to be 5.88% in 2021 and 3.69% in 2022, while the average economic growth rate was 2.77% during the period from 2012 to 2019. Social equity was emphasized as various and customized bailout packages were provided to impacted individuals and industries. Moreover, most citizens were confident in the government's efforts to combat the pandemic and stimulate recovery in Taiwan.

This paper comprehensively details Taiwan's experience of fiscal policy responses for sustainable post-COVID-19 recovery. The cost-benefit approach was conceptually adopted. Bearing the value of “build back better” and “rebuild better,” the benefits of fiscal measures are promising, although there are indebted costs of the special budget.

The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance. Also, it examines the influence of affectedness and earmarking on inheritance tax compliance. Furthermore, it compares two countries similar in tax morale, tax culture as well as dominant normative value principles, Austria and Germany, of which one – Germany – levies inheritance taxes and the other – Austria – is debating its reintroduction.

A two (affected vs nonaffected) by two (Austria vs Germany) by two (inheritance tax vs stock profit tax) by three (no earmarking vs social justice earmarking vs equality of opportunity earmarking) experimental online questionnaire was conducted with 296 Austrians and 230 Germans.

Normative value principles and other socio-psychological variables play an important role concerning inheritance tax behavior. Affectedness does not influence inheritance tax compliance. Earmarking inheritance tax to projects corresponding to these value principles increases inheritance tax compliance in the Austrian sample and could represent a measure to increase inheritance tax compliance in countries implementing inheritance tax or increasing inheritance tax.

This study draws a comprehensive picture of the socio-psychological variables relevant to inheritance tax behavior and tests the effect of earmarking as a policy measure to increase inheritance tax compliance.

The purpose of this paper is to show that the environmental income drives economic growth of a large open country.

The authors detect that the relative environmental income has double effect of “conspicuous consumption” on the international renewable resource stock changes when a new social norm shapes to environmental-friendly behaviors by using normal macroeconomic approaches.

Every unit of extra demand for renewable resource consumption increases the net premium of domestic capital asset. Even if the technology spillovers are inefficient to the substitution of capital to labor force in a real business cycle, the relative income with scale effect increases drives savings to investment. In this case, the renewable resource consumption promotes both the reproduction to a higher level and saving the potential cost of environmental improvement. Even if without scale effects, the loss of technology inefficient can be compensated by net positive consumption externality for economic growth in a sustainable manner.

It implies how to earn the environment income determines the future pathway of China’s rural conversion to the era of eco-urbanization.

We test the tax incidence to demonstrate an experimental taxation for environmental improvement ultimately burdens on international consumption side.