I had to speak to one of our neighbours as her dog is always barking when left alone :-(
She was really nice and I explained that it wasn't a moan just that I was concerned and wasn't sure if she was aware as obviously she isn't there when it happens. It turns out that the dog is much loved and well cared for but since the recession she has had to return to work and her dog is really not happy with this. She has to crate her as left to roam she is very destructive but this doesn't help the barking. The biggest worry is that sometimes she does night shifts and has to leave her in the night and even then the dog barks :-(
Has anyone got any helpful advice I could give her as she is worried that some of our other neighbours are not too happy about this barking (particularly at night) although she hasn't heard from anyone else yet....

Would you or another friend perhaps be able to look after her during the day so that she can gradually be accustomed to time alone?

Unfortunately it isn't possible I am not always around but have agreed to "pop in" if I am and hear her barking. It is mainly the night time barking that she is worried about. Could she get into trouble if someone reports her?

if someone reports this to the council she will get a visit or letter asking her to stop her dog making so much noise. if it continues then they will try and record the noise levels of the dog to prove it is a problem. so she really needs to get on top of this day and night. if it's anything like my neighbours then they don't like barking but want say anything to the people next to me as they don't want to fall out.
whatever happens this needs sorting out as it's not fair on anyone else or the dog, how she does does this is another problem.
is the dog getting a good walk before it's left so there is more chance it will sleep for a few hours, no dog likes being shut straight back to bed when they've only just got up.  if not it may be worth her getting up an hour earlier and taking the dog out which will hopefully calm the dog down abit when left.
can't so another answer apart from getting someone to help out but if money is tight then it would have to be someone she knows.