I ran across a couple of articles over the weekend that I think are really helpful with regard to this difficult and mildly controversial topic. 

Roy Osherove (http://weblogs.asp.net/rosherove/archive/2004/06/19/160141.aspx)

Steve Eichert (http://dotnetjunkies.com/WebLog/seichert/archive/2004/06/19/17046.aspx)