I definitely agree that people in any form of leadership role serve as an example. They do on many more things than just vacation time. In general, that's one of the ways to influence culture, by being the best example of it. Conversely, if you don't act as an exponent of your own culture, it breeds a "do as I say, not as I do" atmosphere, which is just as negative as not trying to fix your culture.

I also agree that people will look at their colleagues to know what is 'acceptable'. I don't now if that is inevitable. If it is, that makes the example roles all the more important to guide that. If your president would take more vacation time and worked the same hours as everybody else, the pressure on you would be lifted. I realize that might be difficult for her to do, but that is the effect it has.

My problem with forced vacation time isn't the lack of work, it's that I don't need it. I already pay close enough attention to my work/life balance, so when I do take vacation time it's on my own terms. Being forced to meet a quota just means it feels like I'm wasting days that I could be productive doing the things I'm actually being paid for.

Incidentally, since I've become a freelancer my vacation time that I actually want to take has gone up a bit. The situation is far simpler (either I'm working and I get paid, or neither), and not having to go through any official process or multitude of forms, means it's much easier to take the occasional day when I want it.