E-Commerce Innovations in the Personal Tax System of the United Kingdom

This study finds evidence that attempts to reduce costs and error rates in the Inland Revenue through the use of e-commerce technology are flawed. While it is technically possible to write software that will record tax data, and then transmit it to the Inland Revenue, there is little demand for this service. The key finding is that the tax system is so complex that many people are unable to complete their own tax returns. This complexity cannot be overcome by well-designed software. The recommendation is to encourage the use of agents to assist taxpayers or simplify the tax system. The Inland Revenue is interested in saving administrative costs and errors by encouraging electronic submission of tax returns. To achieve these objectives, given the raw data it would seem clear that the focus should be on facilitating the work of agents.

Characterization and Modeling of the Indoor Radio Channel at 868 MHz for a Mobile Bodyworn Wireless Personal Area Network

This letter reports the statistical characterization and modeling of the indoor radio channel for a mobile wireless personal area network operating at 868 MHz. Line of sight (LOS) and non-LOS conditions were considered for three environments: anechoic chamber, open office area and hallway. Overall, the Nakagami-m cdf best described fading for bodyworn operation in 60% of all measured channels in anechoic chamber and open office area environments. The Nakagami distribution was also found to provide a good description of Rician distributed channels which predominated in the hallway. Multipath played an important role in channel statistics with the mean recorded m value being reduced from 7.8 in the anechoic chamber to 1.3 in both the open office area and hallway.

A Model for Understanding Worker Premises in Child Protection

Considers the use of premises in child protection and offers a model how they are constructed to avoid bias

Child Protection Work and Family Support Practice in Five Family Centres

Academic interest in the work of family centres in the United Kingdom has largely been concerned with categorising the work of such centres in terms of issues of childcare ideology, working practices and degree of service user control. Meanwhile, the re-focusing of child protection services in order to develop child welfare services has largely dominated childcare social work in recent years, with scant attention paid to the role of family centres in relation to this debate. This study is concerned with examining the perspectives of staff and service users in five 'client focussed' family centres in Northern Ireland in relation to how child protection issues are understood and dealt with. It was found that staff enter into negotiations with both referrers and service users to conceptually reframe child protection work as family support practice. This leads to the development of partnership relationships between staff and service users based upon mutual high regard. The work of such centres leaves them well placed to provide integrated services to children in need in line with current government priorities, but could leave some children vulnerable where child protection issues are not amenable to conceptual reframing along family support lines.

Chronic child abuse: The characteristics and careers of children caught in the child protection system

The introduction of the Quality Protects initiative in England and the focus on performance management has challenged social services departments to examine the systems, processes and outcomes for children who have their name on a child protection register. Research indicates that approximately one-quarter of the situations in which children are registered could be described as chronic—that is, they remain on the child protection register for significant periods of time, experience more than one period of registration or suffer a further incident of significant harm whilst subject to a child protection plan. In this article, the findings from a research study conducted into this group of vulnerable children are reported, focusing on the characteristics of the children and their families, and their careers in the child protection system. The paper concludes with observations about the weak conceptualization of performance management and the need to recognize the complexity of the factors that influence children’s careers in the child protection system.