True positives and false alarms in the detection of tax evasion

The probability of errors in tax returns has not been modeled explicitly before. However, corrections on individual tax returns, made by the fiscal authorities, may be related both to tax evasion and to errors made by the taxpayers. The probabilities of detecting tax evasion (true positives) and errors in tax returns (partly interpreted as false alarms) are specified and parametrized by variables known from the literature. In an empirical survey, the response to a questionnaire has been combined with information from the tax administration regarding tax returns. Taxpayers' willingness and ability to conceal income from the tax authorities are key factors with respect to tax evasion. Furthermore, the model enables the estimation of tax evasion probability, given the level of education and the opportunity to conceal income. The probabilities of tax evasion and errors could be explained to some extent.     

What Are the Ideal Characteristics of Empirically Supported Treatment Adopters?

There has been a clear and consistent shift in social work practice from offering treatment as usual to implementing empirically supported treatments (ESTs). As social work researchers and practitioners continue to evaluate the effectiveness of ESTs, their impact on clinical outcomes, and the various obstacles to their adoption, a developing literature could offer some guidance on characteristics of EST adopters. This article provides a beginning discussion of the ideal characteristics of EST adopters both at the organizational and individual levels. While this is a developing area of study, there are some important findings that could better serve community-based organizations, their work force, and the communities they serve.     

Correspondence

Abstract

Ralph Nader Presents Civics for Democracy, A Journey for Teachers and Students, by Katherine Isaac. A project of the Center for Study of Responsive Law and Essential Information. Washington, DC: Essential Books, 1992. 390 pages. Paperbound. ISBN 0-936758-32-5. Reviewed by Gregory A. Levitt.     

Intensive family preservation services in Flanders: an outcome study

Set up as a one-group pre-test–post-test follow-up design, this study examines the outcomes of intensive family preservation services (IFPS) in Flanders addressing the following research questions: Does IFPS make a significant difference concerning (1) the interaction between parent and child? (2) social support as experienced by the parent? (3) stress and empowerment of the parent? and (4) the strengths and difficulties of the minor? Families seem to indicate that their family situation is more manageable, although still, professional help is needed. Parents feel more resilient about the situation and indicate that they can get along with their child better than before the crisis intervention. Parents still feel uncertain about the future and about their role as a parent. There seems to be no indications that their level and quality of social contacts have changed. Further research is suggested to provide more in-depth information about the conditions associated with processes of change during an IFPS intervention.     

The operating characteristic of double sampling plans by variables when the standard deviation is unknown

Summary We deal with double sampling plans by variables for a one-sided specification limit when the quality characteristic is normally distributed with unknown standard deviation. An algorithm is presented that allows to calculate the OC of the sampling plans proposed by Bowker and Goode (1952). We give several examples. Furthermore, it is shown that the algorithm carries over to calculating the OC of the double-stage t-test. The authors wish to thank Yvonne K?llner and Timor Saffary for technical support.     

RELATIVE ADVANTAGE

A concept of relative advantage is outlined in this article. Based on an oppressed group's selective assessment of their circumstances or character or values in comparison with either those of another group or at different points of time for their own group, the consensual image that they are relatively better off or relatively superior in some way is constructed. Drawing on the experiences of three oppressed groups, it is suggested in this article that the reality construction process occurs in various circumstances, and that the shape of relative advantage is defined differently, possibly in accord with this. It is concluded that this perception might help to engender a sense of group honor and also serve as a strategic factor in the tamping down of discontent and in the maintenance of the oppressive social order.     

‘I Need Help on Mondays,It’s Not My Day. The Other Days,I’m OK’.—Perspectives of Disabled Children on Inclusive Education

This article examines the experience of inclusive education from the perspective of disabled children. We worked with the observations of, and interviews with, 15 children, aged 5–17 who go to a mainstream school. The study is set in the context of a 3‐year research project exploring the practice of inclusive education in Flanders. Here, we report on the key findings from the children’s accounts, focusing on what they had to say about themselves, what they think about school, friends, support and their future prospects.     

An Integrated Approach to Oversight Assessment for Emerging Technologies

Analysis of oversight systems is often conducted from a single disciplinary perspective and by using a limited set of criteria for evaluation. In this article, we develop an approach that blends risk analysis, social science, public administration, legal, public policy, and ethical perspectives to develop a broad set of criteria for assessing oversight systems. Multiple methods, including historical analysis, expert elicitation, and behavioral consensus, were employed to develop multidisciplinary criteria for evaluating oversight of emerging technologies. Sixty‐six initial criteria were identified from extensive literature reviews and input from our Working Group. Criteria were placed in four categories reflecting the development, attributes, evolution, and outcomes of oversight systems. Expert elicitation, consensus methods, and multidisciplinary review of the literature were used to refine a condensed, operative set of criteria. Twenty‐eight criteria resulted spanning four categories: seven development criteria, 15 attribute criteria, five outcome criteria, and one evolution criterion. These criteria illuminate how oversight systems develop, operate, change, and affect society. We term our approach “integrated oversight assessment” and propose its use as a tool for analyzing relationships among features, outcomes, and tradeoffs of oversight systems. Comparisons among historical case studies of oversight using a consistent set of criteria should result in defensible and evidence‐supported lessons to guide the development of oversight systems for emerging technologies, such as nanotechnology.