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Carver J 《Nonprofit management & leadership》1991,2(2):177-192
Board approval of an operating budget, a traditional exercise of board authority, can trivialize board leadership and stultify managerial prerogatives. Considered within a new governance paradigm, conventional budget approval is not only unnecessary, but dysfunctional. This article argues that boards should proactively establish policy for financial planning and then require administrative budgeting throughout the year to meet the policy criteria. The result is that boards stay focused on the bigger issues, particularly program priorities and goals, leaving managers the authority to create and adjust budgets within policy boundaries. 相似文献
986.
The association between sociodemographic, demographic, and attitudinal measures and the timing or tempo of marital dissolution over a 14-year time span is examined. Separation is considered equivalent to divorce. Early and late divorce are differentiated by whether the event occurred before or after the average number of years married prior to divorce. Data were obtained on husbands and wives within childbearing years (up to 39 years) in the 1st years of the 1st marriage. A random stratified sample of 610 couples was drawn from records of marriages in a midwestern county between 1972-77. Reinterviews were conducted on 544 couples in April 1985. socioeconomic variables included educational attainment, occupational prestige, wife's employment status, wife's future work plans, husband's attitude to wife's future work plans, total family income, and level of satisfaction with current financial status. Demographic variables are age at marriage, number of children in 1985, marital duration, and desired family size. Attitudinal items were religiosity and gender role orientations (traditionalism, modernism, egalitarianism). Exposure to divorce was not equitably distributed for the 108 who divorced, but this was not statistically significant. The results indicate that those divorced earlier were wives who worked outside the home, worked at more prestigious jobs, planned to be employed throughout married life, and whose father had a higher level of educational attainment. This finding is not consistent with prior research which has shown that favorable socioeconomic conditions lower the probability of divorce. The timing of divorce was affected by the presence of children. Those married at younger ages divorced earlier and couples with children delayed divorcing longer than couples without children. These findings were consistent with earlier research. Catholic wives delayed divorce longer than non-Catholic wives. Males lower in sexual satisfaction divorced earlier. Divorce was postponed longer for husbands with traditional values and wives who had higher scores on egalitarianism. Wives with scores on modernism had earlier divorces than wives scoring lower on modernism. The tempo of divorce was in multiple classification analysis predicted best by wife's employment status and number of children. Cross-classification was not possible. 相似文献
987.
Flora L. Williams 《Journal of Family and Economic Issues》1991,12(3):235-252
This study explores differences in inter-household exchange of goods and services in Anglo- and Mexican-American families controlling for income level and for ethnicity. The extent of such exchange, its perceived importance to the family's quality of life, satisfaction with the exchange, and the relation of persons in the exchange process are examined. Significant differences are found more often between higher income Anglo- and Mexican-Americans than between low-income families, both in the family providing goods and services for others and in the receipt of them. Higher income Mexican-American families are more likely than their Anglo- counterparts to exchange with relatives. Ethnic effects are more prevalent in higher income households than in low-income households. Economic effects are more predominant than ethnic effects.This study contributes to interregional Agricultural Experiment Station Research Project NC-128, Quality of Life as Influenced by Area of Residence. Cooperating states: Arizona, California, Colorado, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, Nevada, Ohio, Texas.Flora L. Williams' current research interests include income adequacy, financial problems, and indicators of change in economic well-being. She is an Associate Professor, Consumer Sciences and Retailing, Purdue University, West Lafayette, IN 47907. 相似文献
988.
Factors related to time spent in work roles are investigated for a sample of 685 wives living on family farms in seven southern and midwestern states. Data were collected in a comprehensive mail survey. Results show that variables reflecting management are the most important predictors of wife's time use satisfaction. Wife's satisfaction is also significantly related to her education and nonfarm employment. Conclusions indicate that, although wives on family farms experience work-role overload relative to their husbands, they are satisfied with their time contributions to the home/farm situation.Jeanne L. Hafstrom is Associate Professor, Consumer Sciences Division, University of Illinois, 161 Bevier Hall, 905 So. Goodwin, Urbana, IL 61801. She received her Ph.D. from the University of Illinois. Her current research interests include economic well-being and the quality of life.MaryAnn Paynter is Assistant Professor and Family Economics Extension Specialist, Consumer Sciences Division, University of Illinois, 547 Bevier Hall, 905 So. Goodwin, Urbana, IL 61801. She received her Ph.D. from Pennsylvania State University. Her current research interests include family resource management strategies.This study was part of S-191 Regional Research Project Farm Wife's External Employment, Family Economic Productivity and Family Functioning, and Project No. 60-0366 supported by the Agricultural Experiment Station, College of Agriculture, University of Illinois at Urbana-Champaign. 相似文献
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990.
Much has been written, both in benefit-related journals and in the general press, about the recent statement, FAS 106, issued by the Financial Accounting Standards Board (FASB). This statement requires most employers to begin accounting for retiree health care benefit costs for active employees as well as current retirees, creating a significant negative financial impact. Most of the attention has been focused on getting the numbers that will tell the extent of the impact resulting from FAS 106. The next step has been to review retiree medical coverage to see how the affected companies can change it to reduce their liability. Although the urge is strong to adopt a quick-fix solution, employers can greatly benefit by reviewing their benefit philosophies and making plan decisions that make sense for them. This article discusses key questions that can help focus the issue on company philosophies and lays out a framework for determining suitable plan designs that can also help companies manage the retiree medical liability. 相似文献