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The purpose of this study is to determine whether income tax evasion also constitutes money laundering if Financial Action Task Force (FATF) Recommendations are strictly applied, including cases where an offender evades tax on lawful income.

Apply FATF conditions for money laundering to the tax evasion facts in United States v. Walter Anderson. In this case, the USA alleges that Anderson attempted to evade $200m of taxes on lawful income.

Anderson’s tax evasion actions met all the FATF’s conditions for money laundering. FATF Recommendations imply that tax evasion, even on lawful income, is a form of money laundering. Tax evasion produces criminal tax savings and simultaneously launders those criminal proceeds.

The FATF effectively classified all tax evasion as money laundering when it designated tax evasion among predicate offenses thereto. The FATF stopped short of explicitly stating this result. The FATF should seriously consider taking the next step: formally recognize tax evasion as one form of money laundering, and thus codify a single crime that covers both offenses. A single-crime approach may be unfamiliar to prosecutors, but it could enable a more effective multiagency approach to fighting financial crime. It could simplify prosecution, eliminate overlapping statutes and reduce concerns over double jeopardy.

To the best of the authors’ knowledge, this is the first tax case analysis to indicate that tax evasion completely incorporates money laundering within the FATF framework.

Family violence is a significant social and public health problem. In 2015 a Royal Commission into Family Violence was established in Victoria, Australia, following a number of family violence deaths that received a high coverage in the media. The commission findings were released in 2016. These emphasised the significant physical and psychological harm that is caused by family violence, and that this has wide ranging community impacts. Among the Commission's 227 recommendations a number pertained specifically to improving the response of the healthcare system, with a whole-of-hospital model for responding to family violence recommend-ed for all public hospitals.

Royal Melbourne Hospital (RMH) received a state government grant as part of the SHRFV project. RMH was formally partnered with Tweddle Child and Family Health Service and Dental Health Services Victoria, and also worked with associated service NorthWestern Mental Health, as part of the project. This document outlines the RMH Family Violence Training Framework, a whole-of-hospital transformation change project designed to implement Recommendation 95 from the Royal Commission. All funded services were encouraged to adapt the SHRFV project model to suit the local environment of their health service. This document outlines the RMH approach. RMH specifically focused on using an evidence based research and evaluation framework with a focus on in-depth training, underpinned by a clinical champions network.

An increasing number of international immigrant workers enter the EU labour market to fill the gap in many key economic sectors. Labour migration often implies a process of family adaptation and, in some cases, a breakdown in the community structure and networks. This study aims to provide insights into the dynamics of transnational families, focusing on changes in the redefinition of roles within family members and children care arrangements.

The study was based on the analysis of 12 biographical interviews conducted using semi-structured interviews between November 2018 and December 2019 among Romanian women who worked as caregivers in families in an Italian metropolitan city and the surrounding urban area.

Despite the economic dimension being essential, psychological well-being increasingly burdens workers’ migratory experience and that of their family members. Findings suggest including employers and children among the actively involved actors of the family decision-making process; working and contractual conditions as factors that significantly impact the opportunities and capability of workers to provide and receive care, mainly if the latter are employed in the informal market.

The study makes it possible to highlight that the dynamics in decision-making processes in transnational families change in the different phases of the migration project and involve numerous actors. These processes are not always rational and are strongly influenced by the labour market structure in which migrants are employed.

This paper aims to present a mixed methods study of child criminal exploitation (CCE), particularly in the form of “county lines”, in three local authorities in southeast England. The data is analysed using a framework constructed from two relevant contextual and relational theories to understand experiences of CCE and the safeguarding responses undertaken to protect young people from harm.

Data were drawn from a survey (n = 118); interviews (n = 5) and focus groups (n = 15) with professionals; interviews with parents (n = 4); and from secondary analysis of eight interviews with young people affected by criminal exploitation. The analytic framework was applied to the data to answer two research questions: what is the role and significance of young people’s interactions with peers, parents and professionals in their CCE trajectories; and how do professionals understand and address risks within contexts in which young people are exposed to CCE? The mixed methods data collected by the authors were coded and analysed using this framework.

Although professionals were aware of contexts and relational power dynamics, the situated and temporal nature of CCE remained overlooked within safeguarding systems. Professionals required more space, time and support to fully and flexibly engage with young people and their families to increase safety.

There is limited research available that critically examines safeguarding responses to CCE in diverse geographic and cultural contexts. This paper contributes a critical account of how professionals might create connections and opportunities for change with young people, identifying structural constraints within practice systems alongside emerging examples of effective practice.

Interest in battery energy storage systems (BESS) is high, and technologies such as Li-ion (and other advanced chemistry) batteries in specific use cases are already economically viable. In this paper, the authors build further on the authors' previously published paper1 to estimate the potential positive impact that accelerated adoption of Li-ion batteries for stationary storage per the authors' identified already economically viable use cases, can have both on India's macro-economy and current account deficit as well as in helping meaningfully accelerate circular economy and Sustainable Development Goals (SDG) benefits of green economy transition.

The authors identified key challenges for development of BESS ecosystem and applied quantitative and qualitative assessment methodology for rapid adoption of BESS in India. The authors' study was validated through interviews with stakeholders and the authors summarize applicable findings for emerging countries such as India to encourage faster, wider adoption of energy storage.

The authors' study provides key policy recommendations to achieve a better balance in policy focus—not only for electronic vehicles (EVs) and utility-scale storage, but also for stationary behind-the-meter storage through key policy measures including placing a CESS on diesel generators (DGs), differential tariffs, encouraging advanced battery imports as a way to reduce crude oil imports, green financing and investments in de-carbonized energy breakthrough technologies (e.g. gravity-based energy storage systems). The authors recommend key technology priorities and strategic business rationale for private sector efforts by developing competitive advantages for non-battery hardware and software and expanding into emerging markets, with potential US$15–20+bn enterprise value.

While the dominant discourse focuses on EVs and utility scale applications of storage, the authors' paper shows the larger near term opportunity for impact is in stationary storage that too in end-user adoption use cases.

Each stage in disaster management faces different challenges concerning information gathering, sharing, interpretation and dissemination. However, a comprehensive understanding of different information and communication technology (ICT) systems utilised for humanitarian disaster management is limited. Therefore, the paper follows a systems thinking approach to examine ten major man-made and/or natural disasters to comprehend the influence of ICT systems on humanitarian relief operations.

A longitudinal, multi-case study captures the use of ICT tools, stakeholders involvement, disaster stages and zones of operations for relief operations over the past two decades. A systems thinking approach is utilised to draw several inferences and develop frameworks.

Multiple ICT tools such as geographic information systems, online webpages/search engines, social media, unmanned aerial vehicles/robots and artificial intelligence are used for rapid disaster response and mitigation. Speed and coordination of relief operations have significantly increased in recent years due to the increased use of ICT systems.

Secondary data on the past ten disasters is utilised to draw inferences. The developed ICT-driven model must be validated during upcoming humanitarian relief operations.

A holistic understanding of a complex inter-relationship between influential variables (stakeholders, disaster stages, zones of operation, ICT systems) is beneficial for effectively managing humanitarian disasters.

Broadly classifying the ICT systems into surveillance, decision support and broadcasting systems, a novel ICT-enabled model for humanitarian relief operations is developed.

Autistic young people have health and care needs that may benefit from a multi-agency intervention. The “Current View” tool is routinely used in England to profile the needs of young people referred to mental health services. This study aims to examine associations between comorbidities and complex needs in autistic and non-autistic young people to assess the multifaceted needs of autistic young people.

A cohort study was conducted using data from the electronic patient record, comparing autistic and non-autistic young people to see which items in the four “Current View” tool categories were associated with autistic young people.

Issues associated with autistic young people were: “community issues”, “attainment issues” and “deemed child in need” (all p < 0.001). Autistic young people scored significantly more items (p < 0.05) in the categories complexity/contextual/educational factors. Comorbidities associated with autistic young people included anxiety, “behavioural difficulties”, “peer relationship difficulties” and “self-care issues” (all p < 0.001). There was an association with increased comorbidities and complexity factors in autistic young people which suggests increased support from agencies may be beneficial.

Few studies have used data in the “Current View” tool to assess young people referred to services. More use could be made of this data for planning and delivering services.

This paper aims to present the internalization process by which Venezuelan migrants and refugees are resettled. Using system dynamics, the authors model a Brazilian humanitarian operation (“Acolhida” – Welcome), simulate the internalization process, propose policies and provide lessons learned for future migratory operations.

Using system dynamics simulation, the authors use Acolhida Operation’s historical data to recreate the reception and resettlement process of Venezuelan migrants and refugees. The authors identify the main bottlenecks in the system and propose policies to respond to scenarios according to the number of internalization vacancies, that is, available places in Brazil where migrants and refugees can be resettled. Finally, based on interviews with former decision-makers, the model represents a first attempt to convert the pressure of public opinion on authorities into temporary shelters as a way of reducing the number of unassisted people.

The results confirm that internalization vacancies are the main constraint when resettling Venezuelan migrants and refugees. Had the internalization program been promoted since the operation’s beginning, there would have been fewer unassisted people in Roraima and fewer shelters. The pressure-converting mechanism presented in this study, although incipient, constitutes a first attempt to support decision-makers in determining when to build temporary shelters.

This study can be useful to public authorities and humanitarian organizations when developing policies to enhance resettlement in migratory crises. In Acolhida’s case, the internalization program should continue to be the operation’s priority and can be enhanced by investing more resources to create internalization vacancies while maintaining logistical capacities.

The authors suggest policies to improve the Acolhida internalization program: give more people the choice to relocate in other cities, increase turnover in shelters and provide a more efficient and effective response to Venezuelan migration in Roraima.

Although a number of studies have applied system dynamics to humanitarian operations, few models have focused on migratory emergencies, such as those occurring in northern Brazil. The model is applied to the largest humanitarian operation carried out in the Brazilian territory and provides decision-makers with valuable insights and alternatives for better implementation in the future. Furthermore, this study narrows the gap between the social sciences and modeling and simulation techniques by proposing ways of predicting migratory implications in the construction of shelters and resettlement policies.

The purpose of this paper is to consider the role of the Mental Health Act (MHA) 1983 in safeguarding adults at risk of abuse and neglect. The author has undertaken a thematic review of Safeguarding Adults Reviews (SARs) commissioned in England and Adult Practice Reviews (APRs) commissioned in Wales where the MHA 1983 was a central aspect to the review.

Reviews were included based on specific determinants, following analysis of SARs, APRs and executive summaries. This should not affect the credibility of the research, as themes were identified in conjunction with analysis of literature regarding use of the MHA in the context of adult safeguarding. Consequently, this review has been underpinned by evidence-based research in the area of study.

The interaction between statutes, such as the MHA 1983 and Care Act 2014, signify challenges to professionals, with variable application of mental health legislation in practice.

Lack of a complete national repository for review reports means that it is likely that the data set analysis is incomplete. It was noted that limitations to this research include the fact that Safeguarding Adults Boards in England may not publish SAR reports or may choose to publish an executive summary or practice brief instead of the full SAR report, therefore limiting the scope of disseminating learning from SARs, as this is difficult to achieve where the full report has not been published. The author aimed to mitigate this by undertaking comprehensive searches of Local Authority and SAB websites, in addition to submitting Information requests to ensure that this research encompassed as many relevant review reports as possible.

This is an important and timely topic for debate, given that the UK Government is proposing reform of the MHA 1983. In addition, existing thematic reviews of SARS tend to be generalised, rather than specifically focused on the MHA.

This paper explores how fire and rescue services in England responded to the challenges and opportunities presented by the COVID-19 pandemic. It examines the form and nature of fire and rescue services’ collaborations with the ambulance, police and other services and how effective their emergency planning arrangements prepared them for the pandemic.

The authors briefly set out the background to the emergency services response to recent events of national significance in the UK and North America, focussing on the collaborative aspects of the emergency services response. The authors then examine three sets of secondary sources, namely documents specifically related to Fire and Rescue Services’ response to the COVID-19 pandemic in the UK.

All three investigations found that the pandemic had provided an opportunity for issues relating to planning and collaboration to be re-examined and for the emergence of new innovations (both technological and organisational) to provide new responses and solutions. Although the Inspectorate found that the services had generally responded well, it controversially criticised the role of the Fire Brigades Union in the national and local response to the pandemic.

The research is situationally bound to England although there may be transferable lessons to other services and jurisdictions.

Potential future improvements are identified at national and local levels for policy and for the operational response to widespread and long-term emergencies.

England has had very few contemporary public health emergencies on the scale of the COVID-19 pandemic; this research presents an important opportunity for seeking to understand what is working well and where improvements are required to improve both the local and national response in relation to such a complex and dynamic environment.