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In this paper, we examine the cash management practices in the State of Louisiana and contrasted those practices with the rate of return on investment income due to cash management practices. Essentially, we framed various model hypotheses from the literature, which tells us that if those practices exist then we should see an increased rate of return due to cash management. In general, our research supported the literature but there were some interesting exceptions that merit attention.

This essay introduces the second and final ethics symposium on spirituality and dialogue. The first symposium, edited by Thomas D. Lynch, Ph.D., focused on individual spirituality. In this, the second symposium, our attention expands to organizations and institutions and now turns to dialogue. Our theme however remains unchanged, for both spirituality and dialogue revolve around a more basic core of ethics that is global in scope. Readers of the dozen papers of the two symposia should look upon them collectively as their overall ethical theme, however loosely coupled, provides a powerful commentary on the emerging role that both spirituality and dialogue will play in a new ethically focused millennium. With little disagreement, the dozen scholars contributing to the two symposia argue that future challenges will require a much higher and more global ethical level in public administration than exists today. In a society where spirituality and dialogue will flourish, a higher ethical level is not only a goal but a reachable one. To some, a higher ethical level is inevitable while to others it is reachable only through the difficult process of individual, institutional and global moral improvement.

This article argues that the virtual organization model (also called web-enterprises by the former U.S. Secretary of Labor, Robert Reich in The Work of Nations) can meet the challenge for our new age. This model is already in place in the U.S. federal government in the form of Cooperative Administrative Support Units (CASU’s). These organizations bear a close resemblance to Reich's model and have documented significant successes. The article also argues that the implications and applications of the CASU in public administration are far reaching. This creative and innovative approach to responsible government warrants expanded use into new and diverse areas. Organizational designers should not restrict its use simply to rote administrative activities. This article draws heavily from the work of former Secretary Reich and Warren Master, Director of the National CASU Program in the U.S. General Services Administration. Both provide new paths of possibilities for administrators. Their leadership forges new and often brighter expectations for future organizational performance.

This article argues for the use of spiritual wisdom in the profession of public administration. Given the problems emerging from the information age, this article projects some likely challenges of the new millennium and recommends that we should use all the wisdom available to humankind including the common spiritual wisdom found the primary literature of all the religious traditions. This article argues a fundamental shift has occurred in the paradigm that is needed to guide our actions in the twenty-first century. Fortunately, the existing spiritual wisdom can help us more intelligently meet those challenges especially in the area of ethic

This study examines public budgeting experts' perception on the viability and adoptability of the proposed line-item veto. The study reveals that: (1) the line-item veto is not considered by the experts as the most favored budgetary reform idea from both measurements of viability and adoptability; (2) the experts believe that the line-item veto may not be adopted in the near future even though they agree it is a viable idea; and (3) there are no significant correlations between the experts' views and their personal characteristics.

Preamble Taxation does not escape the effects of inflation. It too is distorted by the fall in value of the national currency. No problem would arise where a tax is applied to a simple base at a single rate, with no exemptions or allowances and without a significant time lag. This is however a rare case. Certainly so far as the British direct tax system is concerned there are usually multiple rates, thresholds and other allowances and, particularly in capital taxation, there may be significant gaps in time between the date of the imposition of the tax and the time when the tax becomes payable. For example the new rates of capital transfer tax announced on 26 October 1977 would apply to the estate of a person who dies in 1978, 1998 or in the next century or would do so but for the inevitable review which will be required mainly because of inflation arising between 1977 and the date of death. If this were not adjusted the heirs of the deceased would manifestly be required to pay more capital transfer tax than the Chancellor of the Exchequer in 1977 intended them to pay. A simple example will illustrate this.

This article serves as an introduction to this symposium on spirituality and Dialogue. The purpose of the symposium is to explore if spirituality and dialogue have a place in public administration. A brief description of the six articles in the symposium is given. Finally, this introduction presents various complementary themes that the reader can find in the symposium as a whole. In brief, this introduction argues that the twenty-first century will be noted for its decentralization that is prompted by the information age. These phenomena will require a much higher ethical level in public administration than has existed in the past. The current approaches to bureaucracy, religiosity, modernism, and postmodernism are dysfunctional to that need. In contrast, spirituality and dialogue are functional to lifting public administration to a higher ethical plateau. A one-day discussion between members of the American Society for Public Administration and the Global Dialogue Institute held in May 1997 in Philadelphia prompted this symposium and a later symposium that will appear in this journal. The purpose of that This article serves as an introduction to this symposium on spirituality and Dialogue. The purpose of the symposium is to explore if spirituality and dialogue have a place in public administration. A brief description of the six articles in the symposium is given. Finally, this introduction presents various complementary themes that the reader can find in the symposium as a whole. In brief, this introduction argues that the twenty-first century will be noted for its decentralization that is prompted by the information age. These phenomena will require a much higher ethical level in public administration than has existed in the past. The current approaches to bureaucracy, religiosity, modernism, and postmodernism are dysfunctional to that need. In contrast, spirituality and dialogue are functional to lifting public administration to a higher ethical plateau. A one-day discussion between members of the American Society for Public Administration and the Global Dialogue Institute held in May 1997 in Philadelphia prompted this symposium and a later symposium that will appear in this journal. The purpose of that meeting was to explore the viability of spirituality and dialogue to the field of public administration. Although interrelated, this symposium primarily deals with the topic of spirituality and a subsequent symposium shall deal primarily with dialogue. Both topics have extreme importance to the development of public adminis-tration as it moves into the twenty-first century. This introduction to the symposium shall proceed by first discussing the symposium in general, then provide a quick overview of each article, and end with some concluding observations that should help the readers as they proceed with the symposium.

The efforts to find a generally acceptable answer to the problem of accounting for inflation continue unabated. The purpose of this article is to suggest that the answer may lie in recognising inflation as an historical fact which should be and ought always to have been recorded as such in the books and accounts of all businesses. I cannot help feeling that had Luci Pacioli been alive he would have approved and indeed that had he been faced with this curse of modern society he would have incorporated an inflation adjustment in his basic book‐keeping records.

Many studies of the budgetary process focus on the national government while ignoring the state budgetary process and state budgetary actors. Executive budget analysts and legislative budget analysts are important gatekeepers in the budgetary process. These actors were surveyed to ascertain what influences their decisions and to determine what responsibilities are included in their job duties. The results show that many similarities exist between executive budget analysts and legislative budget analysts. Legislative budget analysts are more involved in the budgetary process than many believe. Consequently, they play important “gatekeeping” roles in the budgetary process.