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In this article, we critically examine the socio-political system that provides a framework within which elections are conducted in Swaziland. The objective is to determine, inter alia, not only the extent to which elections and the socio-political system are an embodiment of the basic principles of representation, participation and inclusiveness but also those of democratic governance. We begin the analysis with a brief description of Swaziland' unique political system- the Tinkhundla-the origins of which date back to the pre-colonial era. In so doing, we highlight the nature, strengths, weaknesses, problems and challenges of the political system. We conclude the analysis by arguing that, while Swaziland has made significant progress in terms of embracing constitutional government, considerable mileage is required in terms of the transformation and reform of the socio-political and electoral system, with a view to enabling it to conform to regional and/or international standards and principles of accountability, transparency, responsiveness and democratic governance.

Financial statement fraud, the "falsification of an organization's financial statements to make it appear more or less profitable:' (Association 1 0), carries the most financial impact on businesses of all type of fraud. It is often perpetrated by upper level management and accounting departments. Since the occurrence of the frauds at Enron, WorldCom, Tyco, and Adelphia, major changes are occurring in the business community and the accounting profession, ranging from new standards and legislation to an increased emphasis on corporate ethics. Numerous new accounting standards and congressional acts have been issued in an effort to prevent such frauds from occurring again through the reduction of loopholes and complexity in current accounting standards. New pieces of legislation, are moving big business and the accounting profession towards greater transparency in financial reporting as well as increased accountability tor the issuers of financial statements and their auditors. The renewed effort to reduce the complexity of reporting standards has taken hold as well as an increased focus on corporate social responsibility and ethical leadership in the workplace.

Financial statement fraud, the "falsification of an organization's financial statements to make it appear more or less profitable:' (Association 1 0), carries the most financial impact on businesses of all type of fraud. It is often perpetrated by upper level management and accounting departments. Since the occurrence of the frauds at Enron, WorldCom, Tyco, and Adelphia, major changes are occurring in the business community and the accounting profession, ranging from new standards and legislation to an increased emphasis on corporate ethics. Numerous new accounting standards and congressional acts have been issued in an effort to prevent such frauds from occurring again through the reduction of loopholes and complexity in current accounting standards. New pieces of legislation, are moving big business and the accounting profession towards greater transparency in financial reporting as well as increased accountability tor the issuers of financial statements and their auditors. The renewed effort to reduce the complexity of reporting standards has taken hold as well as an increased focus on corporate social responsibility and ethical leadership in the workplace.

Reform era demands a clean state administration that frees from corruption, collusion, and nepotism. As such, BPK-RI, which is established on UUD 1945 has its ow function in auditing the accountability of the state financial management, has to optimize its role in more transparent and actual manner.In its implementation, BPK-Rl faces many obstacles such as limited authority as regulated in several acts, interdeparfment relationship, working standards, and the overlapping among audit authorities.However, the environment and new regulation underthe reform era has given BPK-Rl an oppo4tunity to improve its role. Therefore, BPK tries to develop and implement a new strategy, like assisting Parliament in developing control on the sys-tem of state finance administration to include check and balances mechanism bythe Treasurer, Intemal Auditor and Extemal Auditor, as well as to put back BPK-RI as the only extemal auditor the paper discusses normatively the way to optimize the role of BPK.Keywords: Public audit, public finance, public organization, BPK

Publishing performance information about local public services, an increasing trend in many Organisation for Economic Co-operation and Development countries, matters politically because it has an effect on incumbent local governments' electoral support. Voters are able to use performance information to punish or reward incumbents in the elections that follow their publication, which may fill a gap in the chain of accountability between voters and governments. We model the introduction of published Comprehensive Performance Assessments of local authorities in England, which make summary information about performance available to voters, as a "shock" to the relationship between voters and incumbents. Controlling for an unpublicized measure of performance change overtime, change in the local tax level, change in local economic conditions, and whether the local incumbent is the party of the incumbent government at the national level, we find negativity bias. Incumbents in local authorities in the "poor" performance category experience a substantial reduction in aggregate vote share at the election following publication, but there is no similarly sized reward for those in the highest performance category. Adapted from the source document.

ME (Myalgic Encephalomyelitis) or CFS (chronic fatigue syndrome) is a debilitating illness for which no cause or medical tests have been identified. Debates over its nature have generated interest from qualitative researchers. However, participants are difficult to recruit because of the nature of their condition. Therefore, this study explores the utility of the internet as a means of eliciting accounts. We analyse data from focus groups and the internet in order to ascertain the extent to which previous research findings apply to the internet domain. Interviews were conducted among 49 members of internet groups (38 chatline, 11 personal) and 7 members of two face-to-face support groups. Discourse analysis of descriptions and accounts of ME or CFS revealed similar devices and interactional concerns in both internet and face-to-face communication. Participants constructed their condition as serious, enigmatic and not psychological. These functioned to deflect problematic assumptions about ME or CFS and to manage their accountability for the illness and its effects.

The American founders were distrustful of the masses and concerned about controlling their political influence. Might the greater threat, however, emanate not from the "have-nots" but from the "haves"–as symbolized by our cover photo of the fabulously wealthy J. P. Morgan being restrained by a peace officer while angrily swinging his cane at one of his social lessers? In the lead article in this issue, "Contain the Wealthy and Patrol the Magistrates: Restoring Elite Accountability to Popular Government," John P. McCormick argues that the long-standing preoccupation with controlling the masses is misdirected. Looking beyond the American founders to ancient constitutions for guidance about present-day problems, McCormick provides a typology of measures meant to curb undue elite influence. Along the way, he offers evidence that modern republics are in far greater danger from the excessive influence of political and economic elites than from the discontents and passions of the masses. This is important food for thought for all, regardless of one's bank balance.

AbstractStudies of 'national integrity systems' are part of the new international concern with corruption and its prevention. Alan Doig and Stephanie McIvor coordinated studies of 18 countries, and reflected on their method in Public Administration and Development (2003). This article compares their conclusions with an overview of a subsequent study of 12 small island states in the South Pacific using the same method. Though the sample was not chosen with scale in mind, smallness might explain some of the similarities between the Pacific Island cases, particularly the risks associated with offshore financial centres, trust funds and investments. Their relative size and weakness has also made them targets for direct intervention by Australian police and officials to rebuild anti‐corruption institutions. The article goes on to show how the evidence from the Pacific Island cases raises questions about some of the standard proposals for anti‐corruption reform: stronger parties, an ICAC, civil society coalitions and greater accountability and transparency. Copyright © 2006 John Wiley & Sons, Ltd.

Conversations with teachers and professional development leaders enable us, as researchers, to highlight the ambiguous promise of action research within the context of mandated teacher professional development in the province of Alberta, Canada. From this departure, we investigate how educators believe action research projects influence their professional practices and we explore the question of the validity of using state-mandated action research projects as a means of bringing about authentic teacher professional development. Using conversations, we recount the experiences of three teachers who took part in two separate action research projects. As the conversations we present underscore, many teachers involved in state-mandated school-based projects found themselves caught between competing discourses of personal empowerment and individual autonomy on the one hand and externally driven measures of accountability and excellence on the other. In this complex and ambiguous location and within the context of their involvement in action research projects, the three teachers in this study negotiated their own understandings of professional development.

The process in which girls and boys are constructed and construct themselves to pupils takes place in a context where conceptions of "the good pupil" are distinctly manifested in national school documents. In different types of texts concerning school and education, the image of the pupil that society wants to create emerges. Documents from early childhood education up to university level prioritise qualities such as independence, initiative, accountability and freedom to make ones own choices. Qualities or competencies that are preferred during a certain period change as time passes and society develops. The idea of the democratic subject is not the same today as it was 25 years ago. The purpose of this article is to emphasise and compare different desired qualities described in two Swedish national curricula, competencies that pupils in the compulsory school are supposed to develop. The discussion encompasses the political ideas of the pupil during a period of twenty-five years in light of changes in Western societies during the last decades.

This is a conference paper. ; This paper describes how the United States Agency for International Development (USAID) is working to promote sustainable sanitation and wastewater treatment in Sri Lanka through the Environmental Cooperation-Asia (ECO-Asia) Program. A pilot project is being developed in Nuwara Eliya Municipal Council to demonstrate an effective strategy for providing improved sanitation and addressing key constraints in the sanitation sector. Key constraints include lack of understanding of options within municipal councils, lack of awareness of pollution impacts within communities, and inadequate financing strategies and recovery frameworks. The pilot will build on the findings, capabilities and networks of the USAID-funded Transparency, Accountability and Local Governance (TALG) project in Sri Lanka and the experiences of the USAID-funded Local Initiatives for Affordable Wastewater Treatment (LINAW) project which is working with seven local government units in the Philippines. The chief implementing organizations for both projects are Planning and Development Collaborative Inc. (PADCO) and The Asia Foundation (TAF).

The importance of educational evaluation relies on its aim to ensure the accountability of public schools yo the government and beneficiaries, and contribute to the improvement of quality of education in schools through the collection and analysis of data on school performance. This study highlights various conceptual frameworks and practical methodologies underlying the design and implementation of monitoring and evaluation systems in public education. Using these frameworks, the school supervision system employed in Egyptian primary education and its current challenges are examined and analyzed. The findings of the study have shown that the current system of supervision is a fragmented system that overemphasizes compliance with the MoE rules and regulations relying on appointed personnel limited in number and qualifications at the various levels. Despite the investments in that system, it`s effectiveness in ensuring the compliance of schools or supporting school improvement processes is questionable. Some recommendations for policy makers on how the school supervision system could be enhanced and improved are presented.

This paper considers the relationship between external aid and development in Mozambique from 1980 to 2004. The main objective is to identify the specific mechanisms through which aid has influenced the developmental trajectory of the country and whether one can plausibly link outcomes to aid inputs. We take as our point of departure a growth accounting analysis and review both intended and unintended effects of aid. Mozambique has benefited from sustained aid inflows in conflict, post-conflict and reconstruction periods. In each of these phases aid has made an unambiguous, positive contribution both enabling and supporting rapid growth since 1992. At the same time, the proliferation of donors and aid-supported interventions has burdened local administration and there is a distinct need to develop government accountability to its own citizens rather than donor agencies. In ensuring sustained future growth, Mozambique will have to develop its capacity to maximise the benefits from its natural resources while ensuring at the same time the necessary framework is put in place to promote constructive integration in international markets

A new examination of the International Criminal Court (ICC) from a political science and international relations perspective. It describes the main features of the court and discusses the political negotiations and the on-going clashes between those states who oppose the court, particularly the United States, and those who defend it. It also makes these issues accessible to non-lawyers and presents effective advocacy strategies for non-governmental organizations. It also delivers essential background to the place of the US in international relations and makes a major contribution to thinking about the ICC's future. While global civil society does not deliver global democracy, it does contribute to more transparent, more deliberative and more ethical international decision-making which is ultimately preferable to a world of isolated sovereign states with no accountability outside their borders, or exclusive and secretive state-to-state diplomacy. This book will be of great interest to students and scholars of international relations, international law, globalization and global governance.

Most countries have acceded to at least one global or regional covenant or treaty confirming the right to health. After years of international discussions on human rights, many governments are now moving towards practical implementation of their commitments. A practical example may be of help to those governments who aim to translate their international treaty obligations into practice. WHO's Essential Medicines Programme is an example of how this transition from legal principles to practical implementation may be achieved. This programme has been consistent with human rights principles since its inception in the early 1980s, through its focus on equitable access to essential medicines. This paper provides a brief overview of what the international human rights instruments mention about access to essential medicines, and proposes five assessment questions and practical recommendations for governments. These recommendations cover the selection of essential medicines, participation in programme development, mechanisms for transparency and accountability, equitable access by vulnerable groups, and redress mechanisms.