The survival of oral streptococci on human skin and its implication in bite-mark investigation

Ten-microlitre aliquots of whole saliva applied to human skin were sampled for periods up to 6.25 h. The rate of loss of recoverable bacteria was 45–50% per hour. After 6.25 h, viable oral streptococci could be recovered. The implications for using a “fingerprint” typing method for these bacteria with regard to the identification of bite-marks are discussed.     

Limiting your risks in the new Russian roulette--discharging employees

Time was when an employer had the freedom to discharge employees for a good reason, a bad reason, or no reason at all. As more and more employees bring claims of "wrongful discharge" to courts, however, employers' discretion to terminate employees at will is being restricted. This is particularly so where cases are presented before juries, which tend to be more sympathetic to the employee's plight. In the following article, the author examines the circumstances under which courts are now finding employers responsible for wrongful discharge. He also discusses ways in which employers can limit their exposure to wrongful discharge claims.     

The Delta Dental case: "Fair procedure" comes to managed care. Delta Dental Plan of California v. Banasky

All providers contemplating managed care contracts, both individual and institutional, should carefully review the health plans' internal administrative review and dispute resolution procedures before making their decisions, especially if the contracts will represent significant income for the provider. While there may be judicial recourse in California and in other states that adopt the holding in Delta Dental, in other states providers may well be held to the health plans' internal administrative decisions as a matter of contractual agreement. Health plans should also review their own policies and procedures for adequacy under applicable state law. The health care community will not know the full extent of Delta Dental's implications until later cases area decided, but for now it seems certain that another wave of change in this area is just beginning.     

Network Structures: Working Differently and Changing Expectations

There is a growing need for innovative methods of dealing with complex, social problems. New types of collaborative efforts have emerged as a result of the inability of more traditional bureaucratic hierarchical arrangements such as departmental programs to resolve these problems. Network structures are one such arrangement that is at the forefront of this movement. Although collaboration through network structures establishes an innovative response to dealing with social issues, there remains an expectation that outcomes and processes are based on traditional ways of working. It is necessary for practitioners and policy makers alike to begin to understand the realities of what can be expected from network structures in order to maximize the benefits of these unique mechanisms.     

Enron/Andersen: Crisis in U.S. Accounting and Lessons for Government

Accounting and auditing play a key role in the belief of ordinary taxpayers and investors in their institutions. This is equally true of the private and governmental sectors. The Enron/Andersen scandal, regrettably, is not an isolated case, but rather merely indicative of underlying, structural flaws in our financial systems. Moreover, there is evidence that some of these flaws may be present in governmental accounting and auditing. The Sarbanes‐Oxley Act of 2002 is an attempt to address these problems in the private sector, but does not address concerns in the public sector. Public sector accounting issues that need to be addressed and monitored include substandard audit work and related liability issues, the appropriate funding of GASB so as to ensure its independence, auditor fees, and auditor independence questions including protection of elected and appointed state auditors.     

Activity-Based Costing in Government: Possibilities and Pitfalls

Activity-based costing (ABC) is at the center of the larger management perspective known as activity-based management, or ABM. Despite its popularity in the literature, relatively little is still known about the details of ABC, especially in government circles. There are many unanswered questions relating to the details of how to go about implementing ABC, its possible uses, and its costs and benefits. Indeed, it is still unclear to many whether it is even appropriate to use ABC in government, given the reality that many governmental programs do not sell their services This article attempts to address these concerns by presenting the conceptual underpinnings and details of ABC, contrasting the system with more traditional cost accounting systems, discussing the fit of ABC in government, and considering in some detail how one small city might benefit from implementing ABC.