Is partial tax harmonization desirable?

We consider a setting in which capital taxation is characterized by two distortions working in opposite directions. On one hand, governments engage in tax competition and are tempted to lower capital tax rates. On the other hand, they are unable to commit to future policies and, once capital has been installed, have incentives to increase taxes. In this setting, there exists a tax that optimally trades off the two distortions. We compare three possible tax harmonization scenarios: no tax harmonization (all countries set taxes unilaterally), global tax harmonization (all countries coordinate their capital taxes), and partial tax harmonization (only a subset of all countries coordinate capital taxes). We show that, if capital is sufficiently mobile, partial tax harmonization benefits all countries compared to both global and no harmonization

Staff perceptions of the success of an alternative curriculum: Skill Force

This paper describes staff perceptions of the implementation of an alternative curriculum, skill force, for disaffected pupils in the UK. The perceptions of skill force and school staff were compared based on data from questionnaires completed by 62 skill force and 84 school staff, and interviews with representative samples of each. While the data indicated that the programme had been successful in re-engaging the students with education, the improvement was more marked in relation to the skill force programme than the wider school context.<br/

Mental health care and resistance to fascism

Mental health nurses have a critical stake in resisting the right-wing ideology of British fascism. Particularly concerning is the contemporary effort of the British National Party (BNP) to gain credibility and electoral support by the strategic re-packaging of a racist and divisive political manifesto. Evidence that some public sector workers are affiliated with the BNP has relevance for nursing at a series of levels, not least the incompatibility of party membership with a requirement of the Professional Code to avoid discrimination. Progressive advances, though, need to account for deep rooted institutionalized racism in the discourse and practice of healthcare services. The anomalous treatment of black people within mental health services, alongside racial abuse experienced by ethnic minority staff, is discussed in relation to the concept of race as a powerful social category and construction. The murder of the mentally ill and learning disabled in Nazi Germany, as an adjunct of racial genocide, is presented as an extreme example where professional ethics was undermined by dominant political ideology. Finally, the complicity of medical and nursing staff in the state sanctioned, bureaucratic, killing that characterized the Holocaust is revisited in the context of ethical repositioning for contemporary practice and praxis

A web of stakeholders and strategies: A case of broadband diffusion in South Korea

When a new technology is launched, its diffusion becomes an issue of importance. There are various stakeholders that influence diffusion. The question that remains to be determined is their identification and roles. This paper outlines how the strategies pursued by a government acting as the key stakeholder affected the diffusion of a new technology. The analysis is based on a theoretical framework derived from innovation diffusion and stakeholder theories. The empirical evidence comes from a study of broadband development in South Korea. A web of stakeholders and strategies is drawn in order to identify the major stakeholders involved and highlight their relations. The case of South Korea offers implications for other countries that are pursuing broadband diffusion strategies

Gambling in Great Britain:a response to Rogers

A recent issue of Practice: Social Work in Action featured a paper by Rogers that examined whether the issue of problem gambling was a suitable case for social work. Rogers’ overview was (in various places) out of date, highly selective, contradictory, presented unsupported claims and somewhat misleading. Rogers’ paper is to be commended for putting the issue of problem gambling on the social work agenda. However, social workers need up-to-date information and contextually situated information if they are to make informed decisions in helping problem gamblers

Social Innovation and Chinese Overseas Hydropower Dams: The Nexus of National Social Policy and Corporate Social Responsibility

The nexus between hydropower dams, social policy and corporate social responsibility (CSR) is a currently understudied topic. This paper aims to fill parts of this gap by discussing these issues in relation to the world's largest builder of hydropower dams, Chinese state-owned enterprise Sinohydro. This paper draws on the analysis of firm strategy documents and CSR documents and gains additional insights from key informant interviews. The research finds that in 2011 Sinohydro developed its first comprehensive policy framework for social and environmental safeguards that was in line with international standards set by the World Bank/International Finance Corporation. These policies were however later replaced by weaker, vaguer policy. The paper suggests there is a need for Sinohydro and other dam-builders to re-engage with social innovation to mitigate some of the negative social and environmental implications of hydropower dams

How Different are VA Nursing Home Residents?

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/111110/1/j.1532-5415.1993.tb06458.x.pd

Learning to live in a smart home

Smart homes promise to significantly enhance domestic comfort, convenience, security and leisure whilst simultaneously reducing energy use through optimized home energy management. Their ability to achieve these multiple aims rests fundamentally on how they are used by householders, yet very little is currently known about this topic. The few studies that have explored the use of smart homes have tended to focus on special-interest groups and be quite short-term. This paper reports on new in-depth qualitative data that explore the domestication of a range of smart home technologies in 10 households participating in a nine-month field trial. Four core themes emerge: (1) smart home technologies are both technically and socially disruptive; (2) smart homes require forms of adaptation and familiarization from householders that can limit their use; (3) learning to use smart home technologies is a demanding and time-consuming task for which there is currently very little support available; and (4) there is little evidence that smart home technologies will generate substantial energy savings and, indeed, there is a risk that they may generate forms of energy intensification. The paper concludes by discussing the implications of these findings for policy, design and further research

Problem gambling: a suitable case for social work?

Problem gambling attracts little attention from health and social care agencies in the UK. Prevalence surveys suggest that 0.6% of the population are problem gamblers and it is suggested that for each of these individuals, 10–17 other people, including children and other family members, are affected. Problem gambling is linked to many individual and social problems including: depression, suicide, significant debt, bankruptcy, family conflict, domestic violence, neglect and maltreatment of children and offending. This makes the issue central to social work territory. Yet, the training of social workers in the UK has consistently neglected issues of addictive behaviour. Whilst some attention has been paid in recent years to substance abuse issues, there has remained a silence in relation to gambling problems. Social workers provide more help for problems relating to addictions than other helping professions. There is good evidence that treatment, and early intervention for gambling problems, including psycho-social and public health approaches, can be very effective. This paper argues that problem gambling should be moved onto the radar of the social work profession, via inclusion on qualifying and post-qualifying training programmes and via research and dissemination of good practice via institutions such as the Social Care Institute for Excellence (SCIE). Keywords: problem gambling; addictive behaviour; socia