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Journal articles on the topic 'Family budget'
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Stuart, Paul H. "A Century of Family Budget Counseling." Families in Society: The Journal of Contemporary Social Services 103, no. 1 (November 1, 2021): 101–13. http://dx.doi.org/10.1177/10443894211048442.
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This article will review family social work’s concern with budget counseling, an aspect of financial capability, during the century following World War I, based on articles appearing in the major family social work journal, Families in Society; publications of its sponsoring organization; standard budgets published with the participation of family social work agencies in many cities; handbooks and textbooks intended for social workers; and other sources.
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Brooks, Jenni, Wendy Mitchell, and Caroline Glendinning. "Personalisation, personal budgets and family carers. Whose assessment? Whose budget?" Journal of Social Work 17, no. 2 (June 23, 2016): 147–66. http://dx.doi.org/10.1177/1468017316638554.
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Summary The policy of personalisation in English adult social care prioritises choice and control by service users over the support they receive. Carers also have rights to assessments and support, but these rights have developed separately, so interdependencies between carers and service users may be overlooked. Moreover, it may be difficult to reconcile these divergent policies in routine practice. This article reports findings from a study examining the roles played by carers in England in the processes of assessment, support planning and management of personal budgets for disabled and older people. The study was conducted between January 2011 and February 2013. It involved a survey of 16 adult social care departments across 2 English regions, and interviews with personalisation and carers lead officers in three local authorities. The Framework approach was used to manage the data, and analysis was done thematically. Findings Practice was fragmented and inconsistent. Carers were reported to be involved in service users' assessments, and also asked about their willingness and ability to continue caring, but not necessarily about their own needs. Separate carers' assessments were reported to be usually offered, but take-up was low and lead officers' opinions about their value varied. Any help given by carers reduced the level of service users' personal budgets, but there was no evidence that carers' own needs (as identified in carers' assessments) were taken into account. Applications Greater clarity and consistency is needed, especially the linking of service users' and carers' assessments and finding appropriate ways to meet both. These changes will become increasingly urgent with the implementation of the 2014 Care Act.
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Zubov, Yaroslav O. "FAMILY BUDGET AND FINANCIAL SECURITY." RSUH/RGGU Bulletin. Series Economics. Management. Law, no. 2 (2015): 133–41. http://dx.doi.org/10.28995/2073-6304-2015-2-133-141.
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Hidayah, Nurul, Lucky Nugroho, and Ahmad Badawi. "SOCIALIZATION AND TRAINING FOR PRODUCTIVE HOUSEHOLD BUDGET FOR HOUSEHOLD MOTHER IN MERUYA SELATAN VILLAGE (JAKARTA BARAT, INDONESIA)." ICCD 1, no. 1 (December 20, 2018): 523–27. http://dx.doi.org/10.33068/iccd.vol1.iss1.79.
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The community services are aimed to socialize knowledge of the importance of household budgets for productive mothers or productive family in the South Meruya urban area. This community activity takes the title of Socialization and Training of Household Productive Budget Creation for mothers is organized by community members around the Meruya urban village community and open child-friendly public spaces (RPTRA) officials. Community Participating in socialization and training in order to manage family finances by applying household budget as a reference to managing family income and expenditure. The problem that often happens in a family is greater expenditure than their income. This training is needed to help people in managing their finances. Implementation of this training used presentation technique, discussion if there are any questions. The result of this socialization shows that the participants were enthusiastic in the training because they need to apply the budget in their household.
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MARCHINI, ANTOINE. "The budget of a Corsican stem family." Continuity and Change 17, no. 2 (August 2002): 233–51. http://dx.doi.org/10.1017/s0268416002004216.
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This article provides a detailed analysis of the income and expenditure of a stem family household from Bastelica, Corsica, based on information collected in 1867 and 1887 according to the scheme recommended by Frédéric Le Play. The budget indicates the work undertaken by each member of the family and which economic activities were most valuable to the family in terms of the income they generated and the level of profit. The primary resource of the family was its members, as the family used almost no non-family labour. The composition of the household, and the distribution of its members in terms of age and sex, were therefore critical for its economic well-being. Members of the family contributed their labour according to their sex, age and place within the household. Males were better paid than females but each son received more than his father and the daughters were better paid than their mother. Apart from the father, the less well paid the family member, the longer the time they were at work. In addition, the two highly paid sons were unemployed for more than half of the year. This provided a reserve of labour in the event of a rise in the ratio of consumers to workers within the family. The economy of the family was based on the exploitation of its patrimony and on animal husbandry. Food constituted the largest single item of expenditure but the diet of this family did not provide the 2,800 calories of the average diet in France between 1855 and 1874.
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Ongwae, Joshua. "Family planning financing: tracking domestic family planning budget allocations at national and sub-national level in Kenya and Uganda." Gates Open Research 3 (December 13, 2019): 1723. http://dx.doi.org/10.12688/gatesopenres.12995.1.
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Background: The Abuja Declaration committed African Union countries to allocate at least 15% of their budget to improving the health sector. Consequently, Deutsche Stiftung Weltbevoelkerung (DSW) has been undertaking annual budget studies in Kenya and Uganda to track financial allocation for health and family planning (FP). Methods: This study, carried out between the months of May and October 2017, involved budget analysis of general health and FP funding at national and sub-national level. The study covered the fiscal year 2017/18. However, for comparison purposes, fiscal years 2015/16 and 2016/17 were included in the analysis. Results: In Uganda, during the 2017/18 fiscal year, the government allocated 0.73% ($3.7 million) of its health sector budget ($506.7 million) to FP; of which 98.8% ($3.6 million) was allocated to National Medical Stores (NMS), mainly for the supply of reproductive health commodities. Analysis of four districts shows that only 0.5% ($7,966), 0.8% ($10,046), 0.9% ($9,663) and 1.9% ($35,395) of the health sector budget was allocated to FP in Kamuli, Mityana, Mukono and Tororo, respectively, during the 2017/18 fiscal year. In Kenya, the FP budget allocation at the national level reduced from $6.05 million in 2015/16 to $2.93 million in 2017/18. At the subnational level, there were combined increases in the estimated sub-national FP budget allocations in all eleven counties of 21.8% ($2.1 million), from $9.6 million (2016/17) to $11.7 million (2017/2018). Conclusions: The findings indicate an overall increase in FP allocations over the last three years in the two countries of study. Advocacy personnel should be enlightened on the budget making process, as it provides an excellent platform for advocating for budgetary increases.
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Mammano, Karyl A., and Thomas N. Tyson. "Developing an Operating Budget for Extended Family, Inc.: A Not-for-Profit Human Service Organization." Issues in Accounting Education 23, no. 1 (February 1, 2008): 129–44. http://dx.doi.org/10.2308/iace.2008.23.1.129.
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In this case, you will develop an operating budget for Extended Family, Inc., a not-for-profit (NFP) human service organization. Completing this budget successfully requires a high level of decision making, as you must determine the number of cost pools and allocation bases upon which common costs are to be allocated to the organization's three revenue-generating programs. This case will expose you to many real-world issues that NFP financial managers confront when they prepare operating budgets. These issues include: (1) allocating revenue among programs; (2) distinguishing among program, administrative, and fundraising costs; (3) properly treating temporarily restricted contributions; and (4) facing an array of ongoing financial challenges connected with NFPs.
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Pern, A. L. "The Family Budget in the Mirror of Statistics." Problems in Economics 32, no. 3 (July 1989): 81–88. http://dx.doi.org/10.2753/pet1061-1991320381.
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Hillen, Cristina, and Carlos Eduardo Facin Lavarda. "Budget and life cycle in family business in succession process,." Revista Contabilidade & Finanças 31, no. 83 (August 2020): 212–27. http://dx.doi.org/10.1590/1808-057x201909600.
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ABSTRACT The aim of this work is to analyze how the budget need is conceived in family businesses in the process of succession. There is a gap about the reasons for using the budget in the context of a family business succession process, whose characteristics and purposes of the budget reflect their need depending on the antecedents the reasons for use. The relevance of the theme lies in understanding the intergenerational succession as a part of the life cycle in family companies and the interface with the management control system (MCS) from the need of the budget with a planning and control tool. As an impact on the area, this study broadens the field of research on budget considering its characteristics and purposes in a context of organizational transition that involves succession in a family business. We adopted the single case study with data collected through semi-structured interviews, observations, and documents. Data were analyzed from the discursive textual analysis whose focus is the contents related to succession from the organizational life cycle, changes in the MCS, and budget need. The results showed that changes resulting from the succession process on the strategies of its planning (professionalization of management, creation of the holding company, and governance) interact and influence the need of the budget. This stems from the reasons for operational planning and strategic training from its antecedents associated with the organizational characteristics of the success and renewal phase of the life cycle. The contribution of the study is based on the combination of succession in family business and budget by making it possible to reflect on the need for a specific tool (the budget) to support goal setting and decision-making in this context. It will contribute to the MCS and family business by understanding the need for budgeting in the succession process. In addition, it will validate the three-phase model of the succession process in a family business as part of the organizational life cycle.
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Khan, Tasnim, and Rana Ejaz Ali Khan. "Urban Informal Sector: How Much Women Are Struggling for Family Survival." Pakistan Development Review 48, no. 1 (March 1, 2009): 67–95. http://dx.doi.org/10.30541/v48i1pp.67-95.
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The paper analyses the contribution of informally employed women (for the age group of 16-60 years) to their household budget. The urban informal sector largely absorbs women workers. We examine the determinants of their contribution to their household budgets for the survival of the families. Applying the OLS model to 937 observations, it is found that women as heads of household, women’s education, and ownership of assets by woman have a positive effect on their contribution. The burden of the large family size, household poverty, and loans availed by the household are shared by the informally employed women, as these variables positively affect their contribution. Age of the woman has a non-linear effect on woman’s contribution. The contribution first increases and then decreases by an increase in the age of the woman. Married women and women living in nuclear families contribute more to the household budget. The household per capita income and number of children (5-15 years) in the household have shown a negative effect on the contribution of women to the household budget. The household’s economic vulnerability due to unemployment of husband and lower productivity caused by lower education of husband are also largely shared by the urban informally employed women, i.e., they struggle more for family survival. However, the number of adult males in the household decreases the volume of contribution by women and the burden on women is relaxed.
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Allen, Luke. "The Trump budget: what does it mean for global health?" British Journal of General Practice 67, no. 661 (July 27, 2017): 358. http://dx.doi.org/10.3399/bjgp17x691925.
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GRESS-WRIGHT, JESSICA. "A social democratic family policy on a liberal budget?" Nordisk Psykologi 44, no. 1 (January 1992): 69–72. http://dx.doi.org/10.1080/00291463.1992.10637049.
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Fröhlich, Samanta E., and Sotero S. Mengue. "The Impact of Psychotropic Drug Costs on the Brazilian Family Budget: An Analysis of the Family Budget Surveys of 2003 and 2009." Value in Health Regional Issues 2, no. 3 (December 2013): 361–67. http://dx.doi.org/10.1016/j.vhri.2013.06.015.
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Meyer, Dirk. "Systemwechsel in der Pflegeversicherung?" Review of Economics 58, no. 1 (April 1, 2007): 28–51. http://dx.doi.org/10.1515/roe-2007-0102.
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Summary In October 2004, in Germany a pre-operating study was started in order to prove the feasibility and consequences of the use of personal budgets by persons who are in need of nursing care. About 1.000 care dependent persons living in seven regions are included in this triannual study. For three years they receive a budget amounting to 100 percent of their right of benefit in kind according to the German compulsory long term care insurance. This budget has to be used exclusively for care-related services and must not be spent for assistance delivered by family members or neighbours. From socio-economic perspectives, the personal budget will result in a promotion of individuals instead of certain services or service institutions. An analysis shows, that the consequences might be an increased efficiency and effectiveness as well as structural changes within the supply of nursing care services. But to achieve these advantages, certain conditions must be provided. At first, the amount of the budget has to correspond to the individual need of care, which can change over time. Secondly, a misapplication of the personal fund has to be prevented without to exclude the potential of local or family dedication. And finally, new ways of quality assurance are requested due to the scope for development, which arises through deregulation.
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Carvalho, Michelle Figueiredo, Meury Kétteryn Monteiro Evangelista da Costa, Gisélia de Santana Muniz, Raul Manhães de Castro, and Elizabeth do Nascimento. "Experimental diet based on the foods listed in the Family Budget Survey is more detrimental to growth than to the reflex development of rats." Revista de Nutrição 26, no. 2 (April 2013): 177–96. http://dx.doi.org/10.1590/s1415-52732013000200006.
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OBJECTIVE: The present study assessed the pregnancy and lactation performances of rats fed an experimental diet based on the foods listed in the Family Budget Survey (Pesquisa de Orçamento Familiar) 2002/2003 and the impact of said diet on the growth and development of the pups until weaning. METHODS: Wistar (n=12) rats were randomly divided into two groups: a control group (control group, n=6) fed a commercial chow (Labina®, Brazil) and an experimental group (n=6) fed the Family Budget Survey diet during the entire pregnancy and lactation period. All animals had free access to food and water during the entire study period. RESULTS: The Family Budget Survey diet increased the duration of pregnancy (control group=21.00±0.00; POFG=21.57±0.55, p=0.025) and made the dams lose weight during the lactation period (control group=27.92±18.47g; POFG=-15.66±16.90g). The Family Budget Survey group presented low food, energy and nutrient intakes during pregnancy, which became even lower during lactation. Pups from Family Budget Survey dams presented lower body weight at weaning (control group=52.38±4.49g; POFG=39.88±2.78g, p=0.001) and lower nose-to-anus length (control group= 117.37±0.64mm; POFG=125.62±0.96mm, p=0.001). However, some physical milestones and reflexes occurred earlier, such as the placing response reflex [control group= 12.00 (9.00-15.00) days; POFG=9.50 (9.00-14.00) days] aerial righting reflex [control group=18.00 (17.00-20.00) days; POFG=16.00 (13.00-18.00) days] and unfolding of the external ear [control group=3.00 (3.00-3.00) days; POFG=2.00 (2.00-3.00) days]. CONCLUSION: The Family Budget Survey diet seems to be more detrimental to the physical growth of the pups than to their brain growth, according to the assessed reflexes and physical milestones and measures. This may be due to the low protein content of the diet for rat reproduction and growth combined with adequate fat and essential fatty acid contents. Providing an adequate amount of protein to the Family Budget Survey diet may normalize pup growth.
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Rotella, Elyce, and George Alter. "Working Class Debt in the Late Nineteenth Century United States." Journal of Family History 18, no. 2 (March 1993): 111–34. http://dx.doi.org/10.1177/036319909301800204.
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Children's wages played a central role in family economic strategies in the late nineteenth century. The family budgets collected by the U.S. Commissioner of Labor in 1889-1890 show that life-cycle patterns of savings and debt varied by industry depending upon incomes from children. The consumption patterns of families whose expenditures exceeded their incomes do not show signs of economic distress, and most families whose annual budget was in deficit could expect larger contributions from children in the near future. These patterns suggest that families used borrowing and saving to smooth consumption over the life-cycle as the earning capacity of the family changed.
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Septika, Baiq Herdina, Tama Krisnahadi, Menik Aryani, Yayang Erry Wulandari, and Ratna Azizah Mashami. "Pelatihan Literasi Keuangan Dalam Meningkatkan Kesejahteraan Keluarga Bagi Ibu Rumah Tangga di Desa Bajur Kabupaten Lombok Barat." Jurnal Pengabdian UNDIKMA 1, no. 2 (November 12, 2020): 149. http://dx.doi.org/10.33394/jpu.v1i2.3102.
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The purpose of this service activity is to conduct education on planning and managing household finances more effectively and optimally so that it can improve family welfare for housewives in Bajur village. The methods of implementing this activity are lectures, discussions and exercises. The lecture consists of delivering material related to the definition of a personal or family financial management system and the importance of such management for the good and the future of the family. Participants are also trained to make the correct income and expenditure budget manually. Participants in this service activity were a group of PKK women in Bajur Village, totaling around 35 people. The result of service activities is that more than 80% of participants attended, this was calculated from the number of participants of around 33 people who participated in this activity. Most of the participants (85%) understand the household income and expenditure budget, are able to set a priority scale for needs and are able to prepare household income and expenditure budgets correctly. This activity ran smoothly and received a very positive response from the participants. This can be seen from the participants who enthusiastically participated in the event from start to finish and actively discussed issues surrounding family financial management.
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Saunders, Peter, and Megan Bedford. "New minimum healthy living budget standards for low-paid and unemployed Australians." Economic and Labour Relations Review 29, no. 3 (June 4, 2018): 273–88. http://dx.doi.org/10.1177/1035304618781149.
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A budget standard indicates how much a particular family living in a particular place at a particular time needs in order to achieve a particular standard of living. This article presents new estimates that build on the earlier budget standards produced by the Social Policy Research Centre in the 1990s. The new budgets incorporate increases in consumer prices and community standards and reflect changes in item availability, retail practices and shopping behaviour, as well as improved research methods, 20 years of use and experience, and new data. They are designed to achieve a minimum income for healthy living standard and apply to families with a breadwinner who is either in full-time work and receiving the minimum wage, or unemployed and receiving Newstart Allowance. The estimates suggest that although the minimum wage is adequate for single people, it is not adequate to meet the needs of many couple families with and without children, while Newstart Allowance does not provide an adequate safety net for the unemployed, whatever their family status.
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Sheykhi, Mohammad Taghi. "Drugs Addiction vs Family Budget in Asia: A Sociological Appraisal." Journal of Drugs Addiction & Therapeutics 1, no. 1 (December 31, 2020): 1. http://dx.doi.org/10.47363/jdat/2020(1)105.
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Phillips, R. L. "The Balanced Budget Act of 1997 and the Financial Health of Teaching Hospitals." Annals of Family Medicine 2, no. 1 (January 1, 2004): 71–78. http://dx.doi.org/10.1370/afm.17.
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Caputo, Richard K. "Income Inequality and Family Poverty." Families in Society: The Journal of Contemporary Social Services 76, no. 10 (December 1995): 604–15. http://dx.doi.org/10.1177/104438949507601003.
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The author presents results of research comparing various measures of black and white family income inequality and poverty for the periods 1969–1980 and 1981–1992. The study analyzed main effects for each decade as well as race and interaction effects on several family-income dispersion and poverty measures, including the Gini index and income–poverty ratio. The findings call into question the legitimacy of policies incorporated into the Omnibus Budget Reconciliation Act of 1981 and subsequent legislation through the Clinton administration. Economic and social welfare policy options are discussed in light of the findings.
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Ahmad, Rashid, Muhammad Zahir Faridi, Furrukh Bashir, and Shan-E. Zahra. "Socio-Economic Peripherals of women’s Assistance to Family Sustenance: A Primary Data Analysis." Review of Education, Administration & LAW 4, no. 1 (March 31, 2021): 213–22. http://dx.doi.org/10.47067/real.v4i1.129.
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The present study explores the factors that determine the women’s contribution in family budget. Primary source of data are used for analysis. Four hundred women are interviewed. Three models are constructed for investigating women’s contribution in family income. Ordinary least squares technique is employed for analysis. The study concludes that women’s age, education, marital status, household size, healthy diet outside work permission and number of children are significantly contributing in household budget. It is suggested that responsible authorities should provide the educational facilities specially for females. Awareness for family planning and best health facilities should be given to the women.
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GUZOWSKI, PIOTR. "A changing economy: models of peasant budgets in fifteenth- and sixteenth-century Poland." Continuity and Change 20, no. 1 (May 2005): 9–25. http://dx.doi.org/10.1017/s0268416004005338.
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This article presents two models of Polish peasant budgets. The first is a theoretical budget of a medieval peasant family and the second is a similar model for the early modern period, confirming some of the characteristic features of the transitional period in the Polish economy in this period. Variables taken into account in the construction of the budgets include the average size of a peasant farm, its productivity, the distribution of crops, family size, rents and taxes paid to the state, Church and feudal lords. The two factors that appear to have had the greatest impact on peasant budgets during the fifteenth and sixteenth centuries were the decrease in farm size and the sharp rise in grain prices in the sixteenth century. As a result, although comparison of the two models indicates a decrease in the level of commercialization of the average Polish peasant farm, the financial resources of Polish peasants actually grew.
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Zagoruyko, Tatyana. "Non-Cash Money in Family Budget: Do Financial Management Practices Change?" Journal of Economic Sociology 18, no. 5 (2017): 111–38. http://dx.doi.org/10.17323/1726-3247-2017-5-111-138.
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TACHI, Sumio. "The Annual Time Budget of the Farmer's Family Producing Tulip Bulbs." Japanese Journal of Farm Work Research 22, no. 2 (1987): 134–41. http://dx.doi.org/10.4035/jsfwr.22.134.
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Penwell-Waines, Lauren, Peter F. Cronholm, Julie Brennan, Amy Romain, Christine Runyan, Katherine Buck, Lindsay Fazio, et al. "Getting It Off the Ground: Key Factors Associated With Implementation of Wellness Programs." Family Medicine 52, no. 3 (March 6, 2020): 182–88. http://dx.doi.org/10.22454/fammed.2020.317857.
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Background and Objectives: Many residency programs are developing resident wellness curricula to improve resident well-being and to meet Accreditation Council for Graduate Medical Education guidelines. However, there is limited guidance on preferred curricular components and implementation. We sought to identify how specific driving factors (eg, having an identified wellness champion with a budget and protected time to develop wellness programs) impact implementation of essential elements of a resident wellness curriculum. Methods: We surveyed 608 family medicine residency program directors (PDs) in 2018-2019 on available resources for wellness programs, essential wellness elements being implemented, and satisfaction with wellness programming; 251 PDs provided complete responses (42.5% response rate). Linear and logistic regressions were conducted for main analyses. Results: Having an identified wellness champion, protected time, and dedicated budget for wellness were associated with greater implementation of wellness programs and PD satisfaction with wellness programming; of these, funding had the strongest association. Larger programs were implementing more wellness program components. Program setting had no association with implementation. Conclusions: PDs in programs allocating money and/or faculty time can expect more wellness programming and greater satisfaction with how resident well-being is addressed.
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Fagnan, Lyle J., Theresa L. Walunas, Michael L. Parchman, Caitlin L. Dickinson, Katrina M. Murphy, Ross Howell, Kathryn L. Jackson, et al. "Engaging Primary Care Practices in Studies of Improvement: Did You Budget Enough for Practice Recruitment?" Annals of Family Medicine 16, Suppl 1 (April 2018): S72—S79. http://dx.doi.org/10.1370/afm.2199.
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Koren, Gideon, Linoy Gabay, and Joseph Kuchnir. "A Clinician-Researcher Training Program for Family Medicine Residents." Clinical and Investigative Medicine 42, no. 3 (September 29, 2019): E35—E39. http://dx.doi.org/10.25011/cim.v42i3.33090.
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Purpose: Research training for clinicians is becoming relatively common for postdoctoral trainees in academic institutions. In contrast, there are relatively few such training programs for family physician residents. The purpose of this article is to describe a novel program for family medicine trainees in Maccabi Health Services, a large Israeli health fund.
Methods: Following organizational approval and budget allocation, a call for family residents resulted in 18 applications, 15 of whom were selected for a
two-year research training program. Each trainee submitted a research proposal, dealing with a community- based research question. Each protocol was allocated a budget. The Program, overseen by a steering committee of family physicians and scientists, has a designated clinical epidemiologist who coordinates all activities. The Project runs monthly face-to-face meetings where
trainees present their research proposals. The group reviewed the protocols ahead of time, commented on them and criticized them. In parallel, the trainees participate in a detailed discussion of their research proposals face-to-face with the program director and clinical epidemiologist, and the revised research proposal is submitted to the Institution Review Board.
Results: The Program received enthusiastic responses from the trainees and from Maccabi Health Services, which has already approved the budget for the
second year of the Program with a new stream of trainees. The approved research proposals dealt with original and important community-based clinical questions.
Conclusions: With the aim of developing clinician-researchers in the field of family medicine, this novel program will help change the research climate in a large organization, where community-based family practitioners were not typically involved in research.
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Muyassarah, Muyassarah. "Pengaruh Perkembangan Teknologi Terhadap Cara Mendidik Anak Dan Dampaknya Terhadap Budget Keuangan Keluarga Muslim." BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat 1, no. 1 (August 31, 2019): 1–14. http://dx.doi.org/10.36407/berdaya.v1i1.101.
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The purpose of this study was to determine the effect of the development of technology that is currently facing post truth on how to educate children and their impact on family financial budgets. The research is qualitative and the object of this research is Karangjoho Semarang. This writing method uses a variety of forms such as interviews, documentation, observation and literature review is useful for digging data. Analysis of the researcher uses creative criticism by pacing between methods and literature then concluding. The results of this study are children sholeh sholekah the results of Islamic religious education in the family in the midst of increasingly sophisticated technological developments even faced with the phenomenon of post truth social media internet can not distinguish true or false information, the more dangerous the children and how far the delinquency of the child influences family financial budgeting. Children's education in accordance with Islamic teachings is very important in the midst of rapid modern technology so that their children become human beings and are able to face complex problems in society. The implication of the research is that adulthood and good character in children will produce a comfortable life for parents, then the amount of family financial expenditure will not occur, but vice versa if bad children fall into the dark world of using technology with various forms of delinquency and parents are wrong to educate, then a lot of family financial expenses will be spent.
KEYWORDS: Technological development, educating children, family financial budget
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Duh, Helen I. "Application of the Human Capital Life-Course Theory to Understand Generation Y South Africans’ Money Attitudes." Journal of Economics and Behavioral Studies 6, no. 12 (December 30, 2014): 974–85. http://dx.doi.org/10.22610/jebs.v6i12.554.
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The life-course approach is a current use of an interdisciplinary and a multi-theoretical framework to study how childhood experiences, especially family experience affect later-life attitudes and consumer behaviour. One childhood family experience believed to be strongly driving later-life attitudes and values, and studied under the human capital life-course theoretical perspective is family resources received during childhood. This study uses the human capital life-course theoretical perspective to study how family resources received during childhood affect later-life money attitudes of a large and lucrative market segment like Generation Y South Africans, especially as their money attitudes can influence varied consumer behaviour. Survey results from 826 subjects showed that they scored high in the security and budget money attitudes. Family resources received during childhood negatively impacted on their symbolic (status, achievement and worry) money attitudes and had a strong positive impact on their conservative (budget and security) money attitudes.
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AL-Qadasi, Adel Ali, Shamharir Abidin, and Hamdan Amer Al-Jaifi. "The puzzle of internal audit function budget toward specialist auditor choice and audit fees." Managerial Auditing Journal 34, no. 2 (February 4, 2019): 208–43. http://dx.doi.org/10.1108/maj-09-2017-1655.
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PurposeThis study is motivated by the lack of internal audit function (IAF) research and by the call for research on the impact of dominant owners such as family shareholders on audit fees and the demand for audit quality. This study aims to examine the impact of the IAF budget on the selection of industry-specialist auditors and on audit fees, particularly in companies with family-controlled shareholders, a feature unique to Malaysia.Design/methodology/approachData of Malaysian-listed companies during the period 2009-2012 are used. To examine the relationships, logit and ordinary least square regressions are used. Several additional analyses are conducted to assess the robustness of the main results, including alternative measures of specialist auditor and family ownership, endogeneity problems and self-selection bias.FindingsThe results show that the IAF budget is positively related to hiring industry-specialist auditors and audit fees. However, family companies are less likely to support the positive association between IAF costs and engage specialist auditors than non-family companies. In addition, a complementary association between the costs of IAF and audit fees for both family and non-family companies was found. Finally, the results show that there is a negative association between family ownership and the ratio of IAF costs to audit fees, suggesting that family companies rely more upon external auditing than internal auditing.Originality/valueThe contribution of this study is to provide an empirical evidence about the tradeoff between IAF and both industry-specialist auditors and audit fees with considering the moderating impact of family-ownership shareholdings. This issue is yet to be examined, and it provides implications for policymakers and practitioners, as it offers insights into the importance of investing in IAF toward hiring industry-specialist auditors and pricing the audit services.
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Zenabia, Tsarina, Endah Finatariani, Setianingsih Setianingsih, Anisa Anisa, and Tubagus Arya Abdurachman. "Pengelolaan Keuangan Keluarga Dan Pengenalan Dasar-Dasar Investasi Menuju Keluarga Mandiri Bagi Ibu-Ibu Majlis Taklim Al Auladiyah Di Kelurahan Bakti Jaya Kecamatan Setu Tangerang Selatan." Abdimisi 2, no. 1 (February 20, 2021): 39. http://dx.doi.org/10.32493/abms.v2i1.6232.
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Pengabdian Kepada Masyarakat (PKM) which is called Community Service Activities was held from 6-8 July 2020 as a form to fulfilling the obligations of the higher education of Tri Dharma at Pamulang University. The purpose of this PKM is to Introduce Fundamental Investment and Financial Management Towards Independent Family For Majelis Taklim Al Auladiyah in Tangerang Selatan. Financial management for the family is needed so, therefore, all family needs such as food, clothes, shelter, school fee, or desire to buy a new motorbike/car can be fulfilled. First things first are getting to know your financial condition, and determine your needs not to wants, and choose top priority, the family has to prepare a household budget for current and future needs avoids unnecessary desires, and don’t “Big Pegs than the Pole” neither. One of the stages of financial family planning is preparing a household budget to prevent financial failure in the household. The result or output of this activity is to increase knowledge of the importance of understanding, financial arrangements, improve family welfare to avoid dependence on borrowing money from creditors.
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TACHI, Sumio. "The Annual Time Budget of the Farmer's Family Producing Tulip Bulbs (I)." Japanese Journal of Farm Work Research 22, no. 2 (1987): 127–33. http://dx.doi.org/10.4035/jsfwr.22.127.
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Whitaker, Emilie Morwenna. "Personalisation in children’s social work: from family support to “the child’s budget”." Journal of Integrated Care 23, no. 5 (October 19, 2015): 277–86. http://dx.doi.org/10.1108/jica-07-2015-0031.
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Purpose – The purpose of this paper is to explore the changing meaning of personalisation from the New Labour era of bespoke, integrated family support to the more recent implementation of personal budgets for disabled children to deliver “choice and control”. The paper explores the discursive change from early help to “intervention”, the shifting conceptualisation of parents and the turn away from family support towards a focus upon individualised commissioning to meet needs. Design/methodology/approach – In addition to a literature review of policy shifts, findings presented are taken from an ethnographic case study of one team of children’s disability social workers. Observations were undertaken of the team in the office space and at meetings, in addition interviews were conducted with all team members and with seven families. An interpretivist and qualitative approach was adopted throughout. Findings – Findings reveal the frontline and familial challenges of delivering choice and control in a climate of austerity and child-centricism. Salient points for integration around families and between organisations as personalisation narrows in scope are also considered. Research limitations/implications – Findings are taken from one case study site; further research in different sites is required to consider the array of understandings and experiences across the social care landscape and to provide a strong empirical baseline. Originality/value – The paper reports on one of the first ethnographic studies of personalisation in children’s services. The paper is of value to practitioners and managers in social care and the NHS. It is also of value to academics exploring the conceptual and practical issues of individualised care.
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Hasan, Mohammad Tohirin, and Iswandi Iswandi. "Family Planning Village: From Gapura to Family Quality of Life." KOLOKIUM Jurnal Pendidikan Luar Sekolah 8, no. 2 (October 30, 2020): 103–13. http://dx.doi.org/10.24036/kolokium-pls.v8i2.433.
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Since its launch in 2016, the Family Planning Village (Kampung KB) has experienced interesting dynamics in the field. The number of KB Kampung is increasing every year. One of the goals of the KB Village is to improve the family quality of life. Quality of life consist of the physical, emotional, social, intellectual, spiritual, and environmental dimensions. This literature review research explores two questions: (1) how is the implementation of KB Kampung in the field; (2) What are the implications of Kampung KB for the quality of family life. By using Crossref and Google Scholar, 97 writings on the theme of Kampung KB were obtained. After the exclusion, there were 33 papers that were relevant to the purpose of this study, only 23 papers were obtained which were used as exploration material. The results of the analysis show several things. First, Kampung KB has been implemented with various obstacles and opportunities. Some that are often encountered are: lack of understanding of the managers, lack of budget support, and low continuity of activities. Second, although the community has felt the benefits, the programs and activities have not had too many implications for the family quality of life.
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Borderías Mondejar, Cristina, Luisa Muñoz-Abeledo, and Xavier Cussó Segura. "Breadwinners in Spanish cities (1914-1930)." Revista de Historia Industrial Economía y Empresa 31, no. 84 (March 15, 2022): 59–98. http://dx.doi.org/10.1344/rhiihr.v31i84.32631.
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Historic constructions of family budgets have been scarce in Spain. In fact, the first national Family Budget Survey was carried out in 1958. In this article, we present new evidence of different occupational groups’ incomes in Spanish provincial capitals (1914-1930). We also calculate the minimum cost of covering basic needs (food, housing, and other expenses) of urban working families. The main objective of the article is to estimate the capacity of men’s wages to sustain the family economy, as well as women’s contributions to the same. The main data sources are the Boletín del Instituto de Reformas Sociales 1904-1924 (Bulletin of the Institute of Social Reforms), the Anuario Estadístico de España 1914-30 (Spanish Statistical Yearbook), and the National Population Censuses (1910-1930), the food and nutrient totals prepared by García Barbancho (1960a and 1960b), and estimates of energy and nutrient requirements prepared by WHO/FAO and other specialists and institutions.
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Reina Gutiérrez, Walther, Jenny Moscoso Escobar, and Carolina Montoya González. "Adjustment by size effect on the cost of equity: Pending practice in capital budget in Colombia." Cuadernos de Administración 36, no. 67 (September 16, 2020): 126–42. http://dx.doi.org/10.25100/cdea.v36i67.7896.
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This research identifies and analyzes the implications of capital budgeting techniques implemented by large, medium and small companies, related to the use and calculation of the discount rate - emphasizing in the cost of equity, adjusting it with a size premium and the calculation method of the latter- differentiating between the procedure of family and non-family businesses and the types of projects. Additionally, the same procedure is used for the viability indicators of the projects given their relevance in capital budget. For this, a descriptive analysis accompanied by contingency tables is made to a group of 182 Colombian companies. The results show that (i) only 14% of SMEs that evaluate their projects (93) adjust the discount rate with a size premium, (ii) procedures to define capital budget are more informal in family companies, (iii) expansion and replacement projects are more evaluated by family businesses, while mergers and acquisitions are more evaluated by non-family businesses, and (iv) there is little transfer of knowledge from the academy to the company.
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Nilsen, Kari, Paul Callaway, Julie P. Phillips, and Anne Walling. "How Much Do Family Medicine Residency Programs Spend on Resident Recruitment? A CERA Study." Family Medicine 51, no. 5 (May 7, 2019): 405–12. http://dx.doi.org/10.22454/fammed.2019.663971.
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Background and Objectives: Resident recruitment is one of the most important responsibilities of residency programs. Resource demands are among the principal reasons for calls for recruitment reform. The purpose of this study was to provide a national snapshot of estimated costs of recruitment among US family medicine programs. The aim was to provide data to assist programs in securing and allocating resources to manage the increasingly challenging recruitment process. Methods: Questions were part of a larger omnibus survey conducted by the Council of Academic Family Medicine (CAFM) Educational Research Alliance (CERA). Specific questions were asked regarding how many interviews each program offered and completed; interview budget; additional funds spent on recruitment; reimbursements; and resident, faculty, and staff hours used per interviewee. Results: The response rate was 53% (277/522). Program directors estimated that residents devoted 6.4 hours (95% CI 6, 7) to each interview, faculty 5.6 hours (95% CI 5, 6), and staff 4.4 hours (95% CI 4, 5). The average budget for interviewing per program was $17,079 (±$19,474) with an additional $8,274 (±$9,615) spent on recruitment activities. The average amount spent per applicant was $213 (±$360), with $111 (±$237) in additional funds used for recruitment. Programs were more likely to pay for interviewee meals (82%) and lodging (59%) than travel (3%). Conclusions: As individual programs face increasing pressure to demonstrate value for investment in recruiting, data generated by this national survey enables useful comparison to individual programs and sponsoring organizations. Results may also contribute to national discussions about best practices in resident recruitment and ways to improve efficiency of the process.
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Duh, Helen, and Teichert Thorsten. "Preventing compulsive shopping among young South-Africans and Germans." Young Consumers 20, no. 1 (April 15, 2019): 29–43. http://dx.doi.org/10.1108/yc-08-2018-0842.
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PurposeYoung consumers globally are susceptible to becoming compulsive shoppers. Having negative consequences and considering that compulsive shopping may originate from past family life experiences, this study aims to use human capital life-course and positive-activity theories to suggest a socio-psychological pathway for prevention. It also examined the mediating influence of happiness and money attitude.Design/methodology/approachUniversity students in South Africa (N= 171) and in Germany (N= 202) were surveyed. Structural equation modelling (SEM) was used to test relationships and multi-group analysis (MGA) assessed cross-cultural differences.FindingsEmotional family resources received during childhood positively impacted happiness at young adulthood, which was found to be a positive driver of budget money attitude. Budget money attitude in turn limited compulsive shopping for German young consumers but not for South Africans. Cross-cultural differences are also observed in mediating effects of happiness and budget money attitude.Research limitations/implicationsThis study is based on self-reported data from university students; this might limit the generalisability of findings.Social implicationsA positive relationship between happiness and desirable money attitude was confirmed. This study additionally contributes by showing that for South African and German young consumers, adequate childhood emotional family resources is a happiness’ driver. This thus exposes the multiplier effects of simple acts of showing love and attention to children and how these family emotional resources can progressively limit dysfunctional consumer behaviour in the future.Originality/valueUnlike complex psychotherapeutical and psychopharmacological treatments of compulsive buying that are being suggested, this study borrows from family, consumer and economic–psychological disciplines to suggest simple preventive measures.
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Carney, Patricia A., Annie Ericson, Colleen M. Conry, James C. Martin, Perry A. Pugno, Deborah S. Clements, Samuel M. Jones, and M. Patrice Eiff. "Financial Considerations Associated With a Fourth Year of Residency Training in Family Medicine: Findings From the Length of Training Pilot Study." Family Medicine 53, no. 4 (April 6, 2021): 256–66. http://dx.doi.org/10.22454/fammed.2021.406778.
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Background and Objectives: The feasibility of funding an additional year of residency training is unknown, as are perspectives of residents regarding related financial considerations. We examined these issues in the Family Medicine Length of Training Pilot. Methods: Between 2013 and 2019, we collected data on matched 3-year and 4-year programs using annual surveys, focus groups, and in-person and telephone interviews. We analyzed survey quantitative data using descriptive statistics, independent samples t test, Fisher’s Exact Test and χ2. Qualitative analyses involved identifying emergent themes, defining them and presenting exemplars. Results: Postgraduate year (PGY)-4 residents in 4-year programs were more likely to moonlight to supplement their resident salaries compared to PGY-3 residents in three-year programs (41.6% vs 23.0%; P=.002), though their student debt load was similar. We found no differences in enrollment in loan repayment programs or pretax income. Programs’ descriptions of financing a fourth year as reported by the program director were limited and budget numbers could not be obtained. However, programs that required a fourth year typically reported extensive planning to determine how to fund the additional year. Programs with an optional fourth year were budget neutral because few residents chose to undertake an additional year of training. Resources needed for a required fourth year included resident salaries for the fourth year, one additional faculty, and one staff member to assist with more complex scheduling. Residents’ concerns about financial issues varied widely. Conclusions: Adding a fourth year of training was financially feasible but details are local and programs could not be compared directly. For programs that had a required rather than optional fourth year much more financial planning was needed.
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Lindgren, Dag, Darius Danusevičius, and Ola Rosvall. "Balanced forest tree improvement can be enhanced by selecting among many parents but maintaining balance among grandparents." Canadian Journal of Forest Research 38, no. 11 (November 2008): 2797–803. http://dx.doi.org/10.1139/x08-114.
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A model for a balanced tree breeding program that considers genetic gain and cost was used to assess the benefits of increasing the breeding population to allow for a component of among-parent selection while maintaining an equal contribution among grandparents, rather than relaying on within-family selection with an equal parental representation. The scenario used in this study had characteristics similar to those of the phenotypic selection strategy for Scots pine ( Pinus sylvestris L.) in Sweden. The results showed that investments in a greater number of parents and families to allow for among-parent selection resulted in a markedly higher genetic gain. The among-parent selection component increased the genetic gain by as much as 70% in a scenario with a high budget and no family creation costs and by as much as 20% in a scenario with a low budget and high family creation costs.
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Kondonassis, Alex J. "Recessions, Budget Deficits, And Austerity: A Comment On The U.S. And European Economies." Journal of Applied Business Research (JABR) 29, no. 1 (December 27, 2012): 1. http://dx.doi.org/10.19030/jabr.v29i1.7550.
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<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; mso-pagination: none;" class="MsoNormal"><span style="color: black; font-size: 10pt; mso-themecolor: text1;"><span style="font-family: Times New Roman;">We have seen that both the U.S. and the European Union have experienced a serious recession in recent years. Some of the results of these economic difficulties include a rise in unemployment and an increase in budget deficits and national debts.<span style="mso-spacerun: yes;"> </span>This paper discusses the likely outcome of policies instituted by U.S. and European leaders to this economic situation.</span></span></p><span style="font-family: Times New Roman; font-size: small;"> </span>
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Hasmi, Nurlaila. "Fenomenologis Penerapan Akuntansi Dalam Rumah Tangga Pada Guru-Guru SMK Publik Makassar." Tangible Journal 4, no. 2 (December 28, 2019): 278–94. http://dx.doi.org/10.47221/tangible.v4i2.93.
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Every family has family financial management & acts as a manager, how each family will manage finances will be different, and usually the family finances will be fully regulated by the Housewife (wife). This research tries to reveal the role of teachers in Makassar Public Vocational School on how informants apply household accounting and manage their finances in the household on 4 (four) important things, namely: budgeting, recording, decision making and long-term planning. This study provides findings from a phenomenological study of accounting in the household.
This study aims to uncover family financial planning oriented to explore financial management in the families of teachers in Makassar Public Vocational Schools. The focus of discussion and observation is sought to answer the problem of teachers' understanding of the budget in family financial planning. The qualitative method used in this research uses the theoretical basis for the study of phenomenology. The results of the study it can be concluded that the importance of the role of accounting in the household to be able to plan every budget in the household, recording, decision making and long-term planning in the household. This will have a very good impact on controlling the financial cycle and to avoid misunderstandings between husband and wife, as well as the need for long-term decision making and planning in managing family finances better and more precisely.
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Apriyanti, Laeli, Bagoes Widjanarko, and Budi Laksono. "Faktor-faktor yang Mempengaruhi Pemanfaatan Jamban Keluarga di Kecamatan Jatibarang Kabupaten Brebes." Jurnal Promosi Kesehatan Indonesia 14, no. 1 (November 21, 2018): 1. http://dx.doi.org/10.14710/jpki.14.1.1-14.
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Background: Based on Basic of Health Research in 2013, as many as 39-40 million people still defecated carelessly, including those who dumped their waste into the river. In Brebes Regency in 2017, the District Budget Fund has built 1298 latrines for poor families. But from the evaluation and preliminary studies reported that there are still many families that have not utilized the latrine to the fullest. This study aims to analyze the factors influence the utilization of family latrines in Jatibarang Subdistrict, Brebes Regency.Method: This study is an analytic observational design using a cross sectional approach to analyze the factors influence the use of family latrines. The sample of this study was selected purposively as many as 103 heads of households involved who met the inclusion criteria, namely families who received latrine program through the district budget funds from 3 villages in Jatibarang Subdistrict.Results: There is a significant relationship between knowledge, attitudes, defecation habits, and family support with the use of family latrines. There is no significant relationship between education level, family income, health worker support, community leaders support, availability of clean water, distance a place to defecate in addition to latrines on the use of family latrines. It is recommended that increasing knowledge and attitudes to respondents as well as supports from family were also needed in improving utilizing latrines.
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Madyasta, Danyswara. "KEBIASAAN MENCATAT TRANSAKSI KEUANGAN DAN PENGARUH TINGKAT PENGHASILAN PADA KELUARGA AKUNTAN." Behavioral Accounting Journal 2, no. 2 (December 24, 2019): 154–68. http://dx.doi.org/10.33005/baj.v2i2.46.
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Research Objectives to evaluate the habits of household accountants in recording family finances, because basically they have skills in terms of financial recording and reporting. This study uses a qualitative approach with several family accountant informants, both those who have habits and those who do not keep records of family finances. The results showed that family accountants who were not accustomed to recording family finances, often had many sudden and urgent family needs. They assume without doing the recording and analysis of perceived family financial budget more effectively, while the family accountant who initially make a habit of financial records of the family are accustomed to anymore because there is an increase in family income.
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Kalabikhina, Irina, and Ekaterina Seredkina. "The Cost of a Newborn Set and a First-Grader Set as Indicators of The Families With Children Material Well-Being in The Russian Regions." Living Standards of the Population in the Regions of Russia 18, no. 1 (March 17, 2022): 60–71. http://dx.doi.org/10.19181/lsprr.2022.18.1.5.
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The material well-being of families with children is the basis of the State family policy. In addition to the socio-demographic characteristics of households (children, age of children, number of parents, etc.) that affect the material well-being of families, an important criterion is the state of the household budget in high-cost periods of the life cycle. The authors developed a list of goods for two events when the family budget can be under serious pressure – the birth of a child, the first-grader to school. We also estimated what proportion of the family budget was spent on these sets in families with different numbers of children. Depending on the number of children in the household, the cost of a newborn set is equivalent to 1.4-2.5 monthly income per family member, the cost of a first-grader set is 1.2-2.1. The share of costs, depending on the number of children in the household, for the set of a newborn is up to 40%, for the set of a first grader – up to 34%. As one of the tools for assessing the financial situation of families with children in Russia, we propose not only to introduce a relative price in household budget expenditures but also to estimate the average consumer price indices for sets of goods for children. The results of the study showed that there is significant differentiation in the cost of a newborn and a first grader sets between regions. In most regions, the growth in prices on goods included in the considered sets was higher than the indicator of general inflation and inflation in the group of non-food products. At the same time, the rate of increase in the cost of a newborn's set is higher than that of a first grader's set. Monitoring the inflation of sets of children's goods can be used as the basis for indexing event-related benefits and payments within the framework of state family policy at different levels. Currently, related payments cover between one-third and one-half of the newborn set cost and the first-grader set cost.
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Poniatowicz, Marzanna, and Agnieszka Piekutowska. "The Fiscal Effects of Economic Immigration on Subnational Government Finance in Poland." e-Finanse 15, no. 1 (March 1, 2019): 45–58. http://dx.doi.org/10.2478/fiqf-2019-0005.
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AbstractThe aim of the paper is to analyse the effects of economic immigration on subnational government finance (SNG) in Poland. The goal to achieve is to answer the following research question: what are the fiscal effects of immigration on SNG budget revenues and expenditures. To answer this question, logarithmic models were developed. The analysis refers to the years 2007-2016. In this respect, data from Statistics Poland - referring to budget revenues and expenditures of communes, cities of district status, districts and voivodeships - were used. As far as immigration statistics are concerned, data from the Ministry of Family, Labour and Social Policy were used. The results indicate an increase in both revenues and expenditures of SNG as a result of immigration. Such results can be explained inter alia by the nature of migration - research were focused on economic immigration. Results confirm that the level of employment of foreigners is one of the determinants shaping the fiscal effect of immigration. Moreover, the impact of economic immigration on SNG budget revenues and expenditures depends on the structure of this budget. This explains the differentiated results of the analysis of the impact of immigration on SNG in different countries. The positive correlation between immigration and SNG revenues in Poland can be associated with a high share of subnational governments in personal income tax revenues as this tax is one of the main categories of SNG revenues. Furthermore, results show that the impact of immigration on local government budgets in Poland is modest. This confirms the conclusions drawn by other authors (e.g. Auerbach and Oreopoulos), that in the long term, immigration cannot be considered as a potential instrument for resolving fiscal imbalances.
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Lulaj, Enkeleda. "Budget Education and Management as a Necessity for Well-Being and Financial Stability: Cluster & MDS Analysis." International Journal of Financial Research 11, no. 6 (December 23, 2020): 348. http://dx.doi.org/10.5430/ijfr.v11n6p348.
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From antiquity to modernization, the budget is portrayed as one of the main factors in economic and social life. This paper analyzes the relationship between education and budget management as a necessity for well-being and financial stability. This shows that the use of knowledge during the budget cycle management depends on the education and combination of many factors coming from the environment where the individual or family operates. Here it is explained how Cluster and MDS analysis in interaction with other statistical tests explain the similarities or the differences between the observation groups from Kosovo, Western Balkan countries and European Countries (KO & EU & WBC), related to emergency funds, saving, registration of transactions of revenues or expenditures, financial decision-making, control and budgetary practices. The research is argued from empirical findings giving a new approach through detailed recommendations for variables of observation groups on the personal budget.
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Horrell, Sara, and Jane Humphries. "Old Questions, New Data, and Alternative Perspectives: Families' Living Standards in the Industrial Revolution." Journal of Economic History 52, no. 4 (December 1992): 849–80. http://dx.doi.org/10.1017/s0022050700011931.
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We have used the household accounts of 1,350 husband-wife families to investigate trends in male earnings and family incomes. This evidence confirms the material progress suggested by trends in the real wage rates of adult males. But the budget data underscore occupational and regional distinctions, discontinuities in the growth process, and changes over time in the ability of other family members to offset the effects of the business cycle on men's earnings. Overall, family incomes grew less than male earnings.
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SMITH, MAX. "AN EMPIRICAL COMPARISON OF THE MANAGERIAL DEVELOPMENT OF FAMILY AND NON-FAMILY SMEs FROM AUSTRALIA'S MANUFACTURING SECTOR." Journal of Enterprising Culture 14, no. 02 (June 2006): 125–41. http://dx.doi.org/10.1142/s021849580600009x.
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This study utilises data derived from the responses of 871 manufacturing SMEs between 1995/96 and 1997/98. The firms were segmented according to McMahon's (2001) taxonomy of low, moderate and high growth SMEs and then divided into family and non-family businesses. The study then empirically compares seven characteristics of managerial development across the two groups. The findings indicate there are significant differences in the managerial development of family and non-family businesses. In general, family businesses have more working proprietors, partners or directors; major decision-makers with less tertiary qualifications and are slower to adopt some management practices as they grow. Similarities include the size of their management teams, the practices of comparing performance and budget forecasting, and the evolution process itself. From a methodological perspective the findings indicate that the context of firms sampled needs to be controlled if meaningful comparisons are to be made.