Eradicating child poverty in Britain: welfare reform and children since 1997

Over the past 20 years the incidence of relative poverty among Britain’s children has tripled. These changes are related to increased earnings inequality, growth in the number of single (lone) parent households, and an increased share of households with children with no working adult. The Labour Government has responded by adopting as a policy objective ending child poverty by 2020. Initial steps toward this end include increasing direct financial support to families with children, creating financial incentives for work for parents, adopting more intensive case management for the welfare caseload, and ameliorating the long-term consequences of the deprivation poverty brings. The Working Families’ Tax Credit (WFTC) is the centerpiece of the financial support innovations but there is a broader swathe of welfare reforms which has received less attention. Overall, the U.K. system provides more generous support to the lowest-income families than is available in the U.S., and recent reforms have directly reduced child poverty. For most households, the reforms have reduced marginal benefit deduction rates and increased incentives to work. Preliminary evidence suggests the changes have had greatest effect on single parents. Continued progress requires the adoption of a more specific procedure for defining and measuring child poverty

Simulated penetration testing and mitigation analysis

Da Unternehmensnetzwerke und Internetdienste stetig komplexer werden, wird es immer schwieriger, installierte Programme, Schwachstellen und Sicherheitsprotokolle zu überblicken. Die Idee hinter simuliertem Penetrationstesten ist es, Informationen über ein Netzwerk in ein formales Modell zu transferiern und darin einen Angreifer zu simulieren. Diesem Modell fügen wir einen Verteidiger hinzu, der mittels eigener Aktionen versucht, die Fähigkeiten des Angreifers zu minimieren. Dieses zwei-Spieler Handlungsplanungsproblem nennen wir Stackelberg planning. Ziel ist es, Administratoren, Penetrationstestern und der Führungsebene dabei zu helfen, die Schwachstellen großer Netzwerke zu identifizieren und kosteneffiziente Gegenmaßnahmen vorzuschlagen. Wir schaffen in dieser Dissertation erstens die formalen und algorithmischen Grundlagen von Stackelberg planning. Indem wir dabei auf klassischen Planungsproblemen aufbauen, können wir von gut erforschten Heuristiken und anderen Techniken zur Analysebeschleunigung, z.B. symbolischer Suche, profitieren. Zweitens entwerfen wir einen Formalismus für Privilegien-Eskalation und demonstrieren die Anwendbarkeit unserer Simulation auf lokale Computernetzwerke. Drittens wenden wir unsere Simulation auf internetweite Szenarien an und untersuchen die Robustheit sowohl der E-Mail-Infrastruktur als auch von Webseiten. Viertens ermöglichen wir mittels webbasierter Benutzeroberflächen den leichten Zugang zu unseren Tools und Analyseergebnissen.As corporate networks and Internet services are becoming increasingly more complex, it is hard to keep an overview over all deployed software, their potential vulnerabilities, and all existing security protocols. Simulated penetration testing was proposed to extend regular penetration testing by transferring gathered information about a network into a formal model and simulate an attacker in this model. Having a formal model of a network enables us to add a defender trying to mitigate the capabilities of the attacker with their own actions. We name this two-player planning task Stackelberg planning. The goal behind this is to help administrators, penetration testing consultants, and the management level at finding weak spots of large computer infrastructure and suggesting cost-effective mitigations to lower the security risk. In this thesis, we first lay the formal and algorithmic foundations for Stackelberg planning tasks. By building it in a classical planning framework, we can benefit from well-studied heuristics, pruning techniques, and other approaches to speed up the search, for example symbolic search. Second, we design a theory for privilege escalation and demonstrate the applicability of our framework to local computer networks. Third, we apply our framework to Internet-wide scenarios by investigating the robustness of both the email infrastructure and the web. Fourth, we make our findings and our toolchain easily accessible via web-based user interfaces

INTERNAL AUDIT CHARACTERISTICS AND QUALITY OF ACCOUNTING INFORMATION IN NIGERIA

The basic goal of Accounting is to provide enabling accounting information for reliable decision-making. The quality level of this accounting information comes from the company's governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards Internal Audit Function as an important factor in the structure of Corporate Governance. This paper therefore examined the extent of the relationship between internal audit function and the quality of accounting information of companies. The study adopted the Survey research design. The research instrument employed was Questionnaire which was administered to internal auditors of the “Big Four”. Linear regression analysis was employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS). The results revealed that there is a significant relationship between the internal audit characteristics and the quality of accounting information. It was recommended that in order to provide credibility to the financial statement, there should be a law in place mandating attachment of internal auditors report to the financial statemen

Eradicating child poverty in Britain: welfare reform and children since 1997

Over the past 20 years the incidence of relative poverty among Britain's children has tripled. These changes are related to increased earnings inequality, growth in the number of single (lone) parent households, and an increased share of households with children with no working adult. The Labour Government has responded by adopting as a policy objective ending child poverty by 2020. Initial steps toward this end include increasing direct financial support to families with children, creating financial incentives for work for parents, adopting more intensive case management for the welfare caseload, and ameliorating the long-term consequences of the deprivation poverty brings. The Working Families' Tax Credit (WFTC) is the centerpiece of the financial support innovations but there is a broader swathe of welfare reforms which has received less attention. Overall, the U.K. system provides more generous support to the lowest-income families than is available in the U.S., and recent reforms have directly reduced child poverty. For most households, the reforms have reduced marginal benefit deduction rates and increased incentives to work. Preliminary evidence suggests the changes have had greatest effect on single parents. Continued progress requires the adoption of a more specific procedure for defining and measuring child poverty.Welfare, inequality, in-work benefits, child poverty

E-Governance: Strategy for Mitigating Non-Inclusion of Citizens in Policy Making in Nigeria

The Nigerian federation that currently has 36 states structure adopted the Weberian Public Administrative system before now as an ideal way of running government, which was characterized with the traditional way of doing things without recourse to the deployment of Information Communication Technology (ICT). Today e-governance is seen as a paradigm shift from the previous way of governance. Research has shown that, the adoption and implementation of e-governance is more likely to bring about effective service delivery, mitigate corruption and ultimately enhance citizens’ participation in governmental affairs. However, it has been argued that infrastructure such as regular electricity power and access to the Internet, in addition to a society with high rate of literacy level are required to effectively implement and realize the potentials of e-governance for improved delivery of services. Due to the difficulties currently experienced, developing nations need to adequately prepare for the implementation of e-governance on the platform of Information Communication Technology (ICT). Hence, this study seeks to examine whether the adoption and implementation of e-governance in the context of Nigeria would mitigate the hitherto non-inclusion of citizens in the formulation and implementation of government policies aimed at enhanced development. To achieve the objective of the study, data were sourced and analyzed majorly by examining government websites of 20 states in the Nigerian federation to ascertain if there are venues for citizens to interact with government in the area of policy making and feedback on government actions, as a way of promoting participatory governance. The study revealed that the adoption and implementation of e-governance in the country is yet to fully take place. This is due to lack of infrastructure, low level of literacy rate and government inability to provide the necessary infrastructure for e-governance to materialize. The paper therefore, recommends among others the need for the Federal Government to involve a sound and clear policy on how to go about the adoption and implementation of egovernance through deliberate effort at increasing budgetary allocation towards infrastructural development and mass education of citizens

The Impact of e-Democracy in Political Stability of Nigeria

The history of the Nigerian electoral process has been hitherto characterized by violence stemming from disputes in election outcomes. For instance, violence erupted across some states in Northern Nigeria when results indicated that a candidate who was popular in that part of the country was losing the election leading to avoidable loss of lives. Beside, this dispute in election outcome lingers for a long time in litigation at the electoral tribunals which distracts effective governance. However, the increasing penetrating use of ICTs in Nigeria is evident in the electoral processes with consequent shift in the behavior of actors in the democratic processes, thus changing the ways Nigerians react to election outcomes. This paper examines the trend in the use ICT in the Nigerian political system and its impact on the stability of the polity. It assesses the role of ICT in recent electoral processes and compares its impact on the outcome of the process in lieu of previous experiences in the Nigeria. Furthermore, the paper also examines the challenges and risks of implementing e-Democracy in Nigeria and its relationship to the economy in the light of the socio-economic situation of the country. The paper adopted qualitative approach in data gathering and analysis. From the findings, the paper observed that e-democracy is largely dependent on the level of ICT adoption, which is still at its lowest ebb in the country. It recognizes the challenges in the provision of ICT infrastructure and argues that appropriate low-cost infrastructure applicable to the Nigerian condition can be made available to implement e-democracy and thus arouse the interest of the populace in governance, increase the number of voters, and enhance transparency, probity and accountability, and participation in governance as well as help stabilize the nascent democrac