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.

Open access gastroscopy--3 year experience of a new service

We have audited the first 3 yr of a new open access gastroscopy service in the Royal Victoria Hospital, Belfast to assess service demands, patient demography and diagnostic trends. Over 3 yr there were 1872 referrals (800 from fundholding general practitioners), 8.8 per cent were non attenders and 5.4 per cent cancelled appointments. Endoscopic diagnostic categories showed no significant change over the 3 yr, 39 per cent non ulcer dyspepsia, 35 per cent gastro-oesophageal reflux disease (GORD), 17 per cent peptic ulcer disease (PUD), 6 per cent GORD and PUD, 1 per cent gastric erosions and 0.8 per cent carcinoma.

Reconsidering Respect: Its Role in the British Prison Service

This article examines the meaning of respect in the interpersonal relationships within Her Majesty’s Prison Service. It is argued that respect-as-esteem and respect-asconsideration are often confused and unequally emphasised in modern society. This confusion is especially evident within the prison context where, due to the prison service’s ‘decency agenda’, the respectful treatment of inmates has become a topical issue. What does respect mean in prison? Why is it important? How can respectful relationships be established between staff and inmates? This article discusses these questions and proposes that there are different forms of respect possible between people. It is argued that there needs to be a recognition of the nuances of meaning when we use the word respect and that ‘respect-as-consideration’ may be the form of respect most consistently achievable, at the present time, within interpersonal relationships in English and Welsh prisons.

A critical review of some recent developments in quantitative research on gender and achievement in the United Kingdom

Over recent years the findings of a number of quantitative research studies have been published in the UK on gender and achievement. Much of this work has emanated from Stephen Gorard and his colleagues and has not only been highly critical of existing approaches to handling quantitative data but has also suggested a number of alternative and, what they claim to be, more valid ways of measuring differential patterns of achievement and underachievement between groups. This article shows how much of this work has been based upon rather under-developed measures of achievement and underachievement that tend, in turn, to generate a number of misleading findings that have questionable implications for practice. It will be argued that this body of work provides a useful case study in the problems of quantitative research that fails to engage adequately with the substantive theoretical and empirical literature and considers some of the implications of this for future research in this area.

Strengthening Clinical Cancer Research in the United Kingdom

BACKGROUND: In 1999, 270,000 cases of cancer were registered in the United Kingdom, placing a large burden on the NHS. Cancer outcome data in 1999 suggested that UK survival rates were poorer than most other European countries. In the same year, a Department of Health review noted that clinical trials accrual was poor (

A COMPARATIVE STUDY OF LASAEA AUSTRALIS, VULSELLA SPONGIARUM, PINNA BICOLOR AND DONACILLA CUNEATA (MOLLUSCA; BIVALVIA) FROM PRINCESS ROYAL HARBOUR, WESTERN AUSTRALIA

Monthly samples of L. australis, V. spongiartum, P. bicolor and D. cuneata were collected over a period of 12 months from Princess Royal Harbour, Western Australia. Preliminary information on densities and biomass is given. Gonad histology points to seasonal reproductive cycles with autumn spawning in P. bicolor and D. cuneata and irregular spawning in V. spongiantm and L. australis. However, L. australis did show two peaks of larval brooding in the study period. Length-frequency data are discussed in the light of the proposed reproductive patterns for the four species. Allometric relationships between length and both height and width for all species are described and their value to each species assessed. Populations of L. australis from different habitats show significant differences in shell shape.

Special Needs Education, eLearning and the Reflective ePortfolio: Implications for Developing and Assessing Competence in Pre-Service Education.

This paper reports on the use of an eportfolio for assessing aspects of a Post-Graduate pre-service teacher education programme specifically in the context of special needs education in Northern Ireland. Participants were challenged to develop their individual eportfolios by selecting and presenting evidence for assessment drawn from diverse sources. The rationale for using eportfolios for assessment purposes was to offer students the opportunity to demonstrate competencies by documenting and reflecting upon academic and pedagogical learning during a one year Post Graduate Certificate of Education (PGCE) programme.