The No. 1 motivating factor, cited by 82 percent of the respondents, was being one's own boss.

She has a fair amount of control over her work; 'being one's own boss' was a phrase used by over half the sample.

SETTING out to be one's own boss brings opportunities as well as risks, however, and an often-ignored one is the chance to reinvest retirement money.

What this means is that the taking of leisure is self-defeating; the fact that one is one's own boss adds to, rather than subtracts from, the psychological pressures to do housework.