Photographs courtesy of Toby Watt - lawyer, friend and photographer extraordinaire...
Parental Controls are a new safety feature for Web browsing when using Internet Explorer that will only be available as part of Windows Vista.
Basically, it will be possible to control:
Using an Activity Viewer, it will be possible to view information about a user's activities including:
You can see Parental Controls in action at this blog:
http://blogs.technet.com/chenley/archive/2006/03/06/421356.aspx
(You'll have to put up with the sound of an engine revving during the intro, and watch a demo of various Vista games before you get to the stuff about parental controls - if I find a demo dedicated to just parental controls, I'll change the link above).
I'm not running Vista at the moment therefore will refer you to the Internet Explorer team blog which has a couple of detailed entries:
Family Safety on Windows Vista
http://blogs.msdn.com/ie/archive/2006/03/01/541669.aspx
Parental Controls and IE
http://blogs.msdn.com/ie/archive/2006/03/01/541701.aspx