The transition to parenthood in Puerto Rico: Occupational status and the timing of first births

This study examines the relationship between occupational status and fertility timing during a period of rapid development in Puerto Rico. Our fundamental hypothesis is that women with higher status occupations face greater opportunity costs than those with less valued jobs and therefore will be more likely to postpone parenthood until later ages than women without such high costs. We test this hypothesis using event history techniques with data from the 1982 Puerto Rico Fertility and Family Planning Assessment, an island-wide survey of women between the ages of 15 and 49. The analysis examines the effects of occupational status on the timing of first births, and finds strong support for the basic hypothesis, especially regarding the post-ponement of teen births. After the teen years, the effects are less pronounced. Overall, it appears that employment opportunities have played an important role in childbearing decisions in Puerto Rico.An earlier version of this paper was presented at the annual meeting of the Population Association of America, Denver, Colorado, 30 April–2 May 1992.     

The labor supply of Latinas in the USA: Comparing labor force participation, wages, and hours worked with Anglo and Black women

This study explores the determinants of labor supply patterns among Latinas in the USA. We use recent microeconomic data from the Panel Study on Income Dynamics/Latino National Political Survey (PSID-LNPS) to estimate models of labor force participation, wages, and hours worked for a sample of Cuban, Mexican, and Puerto Rican women. We estimate the same models for Anglo and Black women in order to explore ethnic differences in the impact of characteristics affecting both the reservation and the market wage. We find that differences exist in the return to characteristics, such as education, but that there are also substantial differences in the levels of those characteristics across ethnic groups. The low wage rates and labor market activity of Latinas relative to Anglo and Black women are thus likely to be the combined result of lower investments in human capital and larger family size, the greater negative impact of macroeconomic conditions, and a stronger responsiveness to wages. Among Latinas, we find that there are differences in labor market outcomes between national origin and nativity groups. We also find that age at arrival and years in the USA play a role in labor supply, and that this is particularly true for Puerto Rican women.     

Taxes and the Family: The impact of the tax exemption for dependents on marital fertility

In this paper I use data from the Panel Study on Income Dynamics to examine the relationship between the dependent exemption feature of the United States federal income tax (an unambiguous subsidy to dependents) and the fertility behavior of married couples over the period 1979-1983. The exemption decreases the price of a child to a household, thus having a direct relationship to the timing and/or number of children observed in a family. Conditional logit results support this hypothesis by showing that the exemption has a positive and significant impact on the likelihood of having a birth during the period under study.     

Social Structures and Resistance to Strategic Change: British Manufacturers in the 1980s1

This article examines the refusal of two UK manufacturers to adapt their strategic ‘repertoires’ to the recessionary and structural changes of the 1980s. From being industry leaders in 1980, both companies were relegated to overseas control by the end of the decade. Developing both institutionalist and contextualist approaches to organization, the article argues that this fatal resistance to change derived from the deep social structural roots of these two companies' politics and cultures. Conservative managers were able to defy new capitalist logics by drawing upon alternative social structural sources of power, legitimacy and inspiration. The article concludes by considering the implications of this plural structuring of organizations both for organizational theory and for the management of change in practice.     

Perceptions of physical restraint use and barriers to restraint reduction in a long-term care facility

The use of restraints in nursing homes has been curtailed in the United States since the passage of the 1987 federal legislation regulating restraint practices. This study used focus groups with administrators and nursing staff in a skilled nursing facility to examine their views of restraints and perceptions of conditions in the nursing home environment that affect restraint use. Although respondents lacked a shared definition of a "restraint," they did identify contextual factors that in combination with resident characteristics produced situations in which restraint use was justified. Implications of these findings for staff education on restraint reduction are discussed.     

Relational Autonomy in Assisted Living: A Focus on Diverse Care Settings for Older Adults

Consistent with Western cultural values, the traditional liberal theory of autonomy, which places emphasis on self-determination, liberty of choice, and freedom from interference by others, has been a leading principle in health care discourse for several decades. In context to aging, chronic illness, disability, and long-term care, increasingly there has been a call for a relational conception of autonomy that acknowledges issues of dependency, interdependence, and care relationships. Although autonomy is a core philosophy of assisted living (AL) and a growing number of studies focus on this issue, theory development in this area is lagging and little research has considered race, class, or cultural differences, despite the growing diversity of AL. We present a conceptual model of autonomy in AL based on over a decade of research conducted in diverse facility settings. This relational model provides an important conceptual lens for understanding the dynamic linkages between varieties of factors at multiple levels of social structure that shape residents' ability to maintain a sense of autonomy in this often socially challenging care environment. Social and institutional change, which is ongoing, as well as the multiple and ever-changing cultural contexts within which residents are embedded, are important factors that shape residents' experiences over time and impact resident-facility fit and residents' ability to age in place.     

Still Searching for Excellence? International Accounting and the World's Most Outstanding Companies

This paper measures the effect of accounting policy choices in the context of Davis, Flanders and Star's (DFS) (1991) league table of the world's most outstanding companies. Our study is an investigation of the robustness of the research underlying Kay (1993). The sensitivity of the rankings to the three major conventions that are used in calculating added value are examined: depreciation policy, the estimation of the cost of capital inputs and consistency of international generally accepted accounting principles. The key finding is that the degree of disruption caused by international accounting differences is likely to be the most material. It is equivalent, in this study, to a 60% increase in the cost of capital or an 80% change in the depreciation lives of fixed assets. After adjusting towards consistent international accounting, we now find that four Japanese companies appear in the top ten. Before adjustment there were none.