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.

A generic tool for cost estimating in aircraft design

A methodology to estimate the cost implications of design decisions by integrating cost as a design parameter at an early design stage is presented. The model is developed on a hierarchical basis, the manufacturing cost of aircraft fuselage panels being analysed in this paper. The manufacturing cost modelling is original and relies on a genetic-causal method where the drivers of each element of cost are identified relative to the process capability. The cost model is then extended to life cycle costing by computing the Direct Operating Cost as a function of acquisition cost and fuel burn, and coupled with a semi-empirical numerical analysis using Engineering Sciences Data Unit reference data to model the structural integrity of the fuselage shell with regard to material failure and various modes of buckling. The main finding of the paper is that the traditional minimum weight condition is a dated and sub-optimal approach to airframe structural design.

Estimating propeller scour at quays alongside a berthing ship.

This paper presents the findings from a experimental investigation in to the nature and extent of the scouring that occurs when a ship berths alongside a quay wall within the confines of a harbour. It examines the interaction between the relative position of the quay wall to the central axis of the ship and the influence that angle of the vessel’s rudder on the magnitude of the scouring produced. The experimental programme covered a range of sediment sizes and methods for calculating the depth of expected scour are presented both in terms semi empirical equations and through the use of trained artificial neural networks. This paper has been selected by the ICE publishing as one of their Best in Research and Practice papers. ICE Martime Engineering is the forefront UK publication for Civil Engineers working in this area.