Gender and Illicit Drug Use

Correspondence to Dr Joanne Neale, Department of Social Policy and Social Work, University of York, Heslington, York Y010 5DD, UK. E-mail: jsn3{at}york.ac.uk Summary There has been no recent large-scale systematic UK investigationof differences between male and female drug users seeking treatment.Equally, there has been no debate within the social work fieldregarding how best to address any gender-specific needs of drug-usingclients. This is despite the fact that social workers frequentlywork with both drug-dependent individuals and members of theirfamilies. This paper examines differences between men and womenbeginning a new episode of drug treatment in Scotland and considerssome of the implications of the findings for social work practice.Data were collected from structured interviews conducted with1,033 individuals (715 males and 318 females) in a range oftreatment settings. Chi-square statistics were computed to investigatesex differences on key categorical variables relating to: (i)patterns of drug use; (ii) education, employment and income;(iii) offending behaviour; (iv) housing circumstances; (v) healthstatus; and (vi) personal relationships. Analyses identifiedmany differences between the men and women interviewed, butalso many common difficulties faced by respondents of both sexes.Additionally, the extensive range of problems and stressfullife circumstances encountered suggested that the lives of individualsseeking drug treatment were extremely heterogeneous. It is concludedthat social workers can employ a range of practical interventionsand theoretical approaches when working with both male and femaledrug-using clients.     

Appraisal of investment in plant and machinery after the UK 1984 finance act

This article briefly surveys the changes in taxation and capital investment allowances introduced in the 1984 Finance Act and discusses their likely impact on the role of investment and also the practical problems faced by investment decision-makers during the transition period. The authors present an investment appraisal model supported by a computer programme, designed to evaluate projects under a régime of varying tax rates and capital allowances. The model is applied to a ‘standard project’ to demonstrate the impact of the recent taxation changes on the profitability of investment in plant and machinery. Generally, the impact is to reduce the post-tax profitability of such investment save for exceptionally attractive ventures.