Workplace Relations: Friendship Patterns and Consequences (According to Managers)

This article examines orientations toward workplace friendship. Based on a survey of senior managers in cities with populations over 50,000, it addresses the following questions: Do senior managers promote, condone, or discourage workplace friendship? What risks and benefits of workplace friendships do these managers perceive? What policies and strategies that affect workplace friendship are found in organizations? How do these organizational efforts affect perceptions of employee performance? This article finds that, despite the risks, orientations in favor of workplace friendships are widespread, and many jurisdictions engage in efforts to promote them.     

How Well Does Accrual Accounting Fit the Public Sector?

In this 'controversy' we challenge the unqualified application of full accrual accounting within the Australian public sector. In particular, attention is directed to the recognition and valuation for financial reporting purposes of public sector resources that are of a non-financial nature, such as library and museum collections. Our main contention is that attempting to recognise such resources at monetary values within the financial reports of public sector organisations is a contrived, imprecise and inappropriate practice that threatens to occlude rather than enable the accountability of public sector institutions and their managers. Building from this accountability theme, we present perspectives on promoting accountability for the technical accounting practices which have been imposed within the public sector.     

Adolescent Attachment Questionnaire: A Brief Assessment of Attachment in Adolescence

The Adolescent Attachment Questionnaire (AAQ), a brief questionnaire to assess attachment characteristics in adolescents, was developed and validated in a large normative sample (n = 691) and a sample of 133 adolescents in psychiatric treatment. The AAQ is a self-report questionnaire consisting of 3 scales of 3 statements each, with Likert-type responses from strongly disagree to strongly agree. The Availability scale assesses the adolescent's confidence in the availability and responsiveness of the attachment figure. TheGoal-Corrected Partnershipscale assesses the extent to which the adolescent considers and is empathetic to the needs and feelings of the attachment figure. The Angry Distress scale taps the amount of anger in the adolescent–parent relationship. All scales demonstrate satisfactory internal reliability and agreement between scores for adolescents (n = 91) from the normative sample who completed the AAQ twice. Adolescents in the clinical sample also completed the Adult Attachment Interview (AAI); the AAQ demonstrated high convergent validity with the AAI.     

The use of pulmonary interstitial emphysema as an indicator of live birth

Making the determination of live birth versus stillbirth in a discarded newborn infant based on gross and microscopic autopsy findings can be a challenging task for the forensic pathologist. The traditional criteria for live birth determination are frequently challenged in court, and indisputable evidence of live birth remains elusive. The histologic finding of pulmonary interstitial emphysema has not been considered as a useful determinant of live birth. The authors report two cases of discarded newborn infants in which the finding of pulmonary interstitial emphysema was used as an indicator of live birth.     

Municipal Government Financial Reporting: Administrative and Ethical Climate

This article examines financial disclosure in U.S. cities. It considers factors that affect the level of municipal financial disclosure, in particular the effect of administrative factors. It finds that participation in the Government Finance Officers Association Certificate of Excellence in Financial Reporting program, and the Chief Financial Officer's familiarity with the activities of the Governmental Accounting Standards Board are positively associated with more disclosure. These latter factors are interpreted as measures of professionalism and are furthered by the adoption of municipal codes of ethics which stress openness and responsiveness to stakeholder interests. Such general policies are indirectly associated with heightened levels of financial disclosure. Financial disclosure is also associated with city size and demands from capital markets.     

Merit, Management, and Neutral Competence: Lessons from the U.S. Merit Systems Protection Board, FY 1988–FY 1997

Despite the centrality of merit principles to governance in the United States over the past century, scant empirical research examines linkages between institutions, and outcomes in the implementation of merit system protections. We argue that the fate of merit principles depends, at a minimum, on two influences that may compete with neutral competence. The first is partisan responsiveness by counter bureaucracies charged with holding agencies accountable to merit principles. The second influence is the sacrifice of merit in the interest of managerial rerogatives at the agency level. This exploratory study assesses both of these influences within the federal government. Our data consist of personal interviews, analyses of U.S. Merit System Protection Board (MSPB) processes, case loads, and decisions between fiscal years 1988 and 1997, and a brief case study of the Justice Department. We find that the MSPB is largely the neutral and competent agency that Congress intended to create when it enacted the Civil Service Reform Act of 1978. Less positively, our analysis also reveals that federal agencies vary in how well their personnel actions fare with the MSPB. This finding is especially germane to reinventing-government reforms that decentralize personnel management to agencies or to line operators within agencies.