La profesionalización del trabajo social en Gran Bretaña : independencia y regulación

Este artículo describe los cambios que se están observando en los programas de educación para el trabajo social en Gran Bretaña. Los estándares más altos, el desarrollo de códigos de conducta y el aumento de regulación y prescripción en los programas de educación para el trabajo social, todos se enfocan a la mejora de servicios; sin embargo, tienen también como consecuencia la disminución de la independencia de los educadores. Estos cambios están creando mecanismos que se pueden usar no solo para disciplinar a profesionales irresponsables sino también para inhibir a aquellos que tienen ideas diferentes sobre la profesión. Este artículo propone que el enfoque concentrado en la "practica evidenciaria" es parte de una dirección política para regular la conducta profesional.This paper describes the significant changes taking place in social work education and training in the UK. The development of service standards, professional registers and codes of conduct, together with the increasing levels of regulation and prescription of social work education and training, all aimed at improving service standards, are also diminishing the independence of educational providers. These changes are creating powerful regulatory mechanisms which may be used to discipline not only erroneous and poor practice, but also to quash or inhibit unorthodox and dissenting practitioners. This paper shows how the moves towards evidence based practice are part of a wider political project to regulate professional conduct

Policy Issues Relating to the U.S. Taxation of Foreign Persons Engaged in Business in the United States through Agents: Some Proposals for Reform

This Article will begin by discussing the circumstances under which a foreign person will be deemed to be engaged in a trade or business in the United States and by examining a proposal that would introduce a great level of certainty for tax planners and the IRS. The principal focus of the Article, however, will be on the circumstances under which the United States should impose U.S. income tax on the income of a foreign person from a business conducted, not directly in the United States, but through an agent acting on behalf of the foreign person. The treatment of agents as permanent establishments under international double taxation treaties has attracted considerable attention from commentators in recent years. This Article had a broader focus. It will first examine the standards to be applied under the Code when determining whether a foreign person is engaged in a trade or business within the United States as a result of the U.S. activities or facilities of an agent. Second, this Article will consider the distinction between an independent agent acting in the ordinary course of its business and other agents under both the Code and U.S. tax treaties, and the application of this distinction to business activities conducted in the United States by an agent on behalf of a foreign principal. Finally, it will suggest how the Code or regulations could be revised to reduce the uncertainties that currently inhere in these issues

A political biography of Alexander Raven Thomson

This thesis has been an attempt to isolate the contribution that was made to the fascist movements of Sir Oswald Mosley by Alexander Raven Thomson. Despite featuring in most studies of Mosley's fascist enterprises, until this study little was known of his life and thus the proper context for his work had been lost. In this attempt to analyse Raven Thomson a chronological structure has been adopted. Special attention has, however, been placed on his developing thought in response to Oswald Spengler's prognosis for the future of Europe, before and after his acceptance of fascism in both its inter-war and post-war incarnations. This has enabled new insights into his Corporate State ideas within fascism and the anti-Semitic campaign within which he was an active participant, both of which had been the source of previous academic interest. Unlike other studies in this field which present the reader with either an examination of Mosley fascism to 1940 or British fascists after the war, this study bridges this artificial gap and thus seeks to illustrate the continuity of fascism in Britain. This longer period of study allows for wartime internment and Raven Thomson's part in the revival of fascism to be fully discussed. The result is a biography that attempts to place the subject within its proper context

Do Archive Catalogues Make History?: Exploring Interactions between Historians and Archives

Archival research is foundational to the writing of most works of academic history and is a central part of the professional identity of historians. Despite this, we know very little about what historians do in archives, and how it shapes the process of writing history. This article uses quantitative data from The National Archives of the UK to analyse one part of this puzzle, namely how historians choose what to look at in an archive. It explores the nature of archive catalogues, and their relationship to the collections they describe. It goes on to assess how catalogues shape what historians choose to view when they visit an archive, and concludes by looking more widely at historians’ information seeking practices. Through this analysis the article will argue that external factors have a far greater impact on archival research, and through it the writing of history, than is traditionally acknowledged, and as such historians need to pay considerably more attention to the ways in which their access to archives is shaped by these factors

Ohio Guide for Land Application of Sewage Sludge

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Developments in the Application of Section 367(a) to Transfers of Property to Foreign Corporations

Mr. Pugh traces the history of section 367 and details the important changes in that provision and the impact it will have on outbound transactions. Professor Gann\u27s presentation deals with two major abuses in the foreign area covered by the Senate Finance Committee Staff Report, with specific emphasis on the concept of deferral in our international tax system, where earnings and profits are not taxed until actually brought back to the United States