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TheAlgemene Rekenkamer functions in the area around government and parliament. This chapter focuses on two questions: How does theRekenkamer ascertain loss of efficiency and effectiveness within government, and how does theRekenkamer restrict loss of efficiency and effectiveness within its own organization?

The goal of theRekenkamer is to provide parliament with reasonable assurances of the validity of expenses incurred and to promote the efficiency of the ministries and the effective spending of state funds. TheRekenkamer pursues a policy aimed at achieving these goals. Some central elements in this active policy are

  • ? An independent position,

  • ? Optimum reliability,

  • ? Strategic planning,

  • ? Both regularity and performance audits.

  • ? The political and social relevance of research subjects, and

  • ? Dialogue between parliament and theRekenkamer.

With regard to the audit theory of W.J. Van Braband, some suggestions for improvement are given.

  相似文献   
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This article discusses the reasons for use and nonuse of folk theater for communicating development messages. Theater for Development (TFD) is a tool used by development agencies for improving the quality of life among vulnerable populations. TFD uses fiction and the "safe space" of performance to comment on reality and offer alternatives. The medium offers the opportunity to explore roles that would normally be denied in real life and to explore a community's developmental aspirations. Most TFD draws on talent from the dramatic arts that is unfamiliar with development perspectives. TFD is finally being recognized as important for cultural expression suitable for self-development. Communication is the single most important aspect in the process of development. The constraints to TFD are lack of inclusion within development policy, the lack of development artists, and most importantly, time. Groups with a history of silence, oppression, and marginalization need facilitators. The Freirean model is a consciousness raising one. Participatory theater is centuries old. The most vigorous, sustained TFD theaters are in places with deprivation, poverty, disease, and hunger. These situations are well suited to TFD as a critical intervention for change. An example from the Nigerian Popular Theater Alliance is used to illustrate consciousness raising about government provision of services. TFD allows communities to draw agendas of their own. India has a substantial tradition of Social Action Groups and street theater. TFD can reverse power relations, is not dependent on literacy, and offers an entertaining way of spreading information.  相似文献   
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In the three years since the Americans with Disabilities Act (ADA) was enacted, significant developments have occurred in the form of new administrative and judicial interpretations of the Act. The new guidelines and decisions will assist employers in complying with the ambiguous, and sometimes confusing, provisions of the ADA. Recent developments in areas such as the definition of a disability and the permissibility of medical inquiries, along with continuing developments in the areas of mental disabilities and defining reasonable accommodations, give employers insight into the obligations created by the ADA. These developments are a good starting point to understanding the ADA, but there is still a long way to go. This article surveys the recent developments in the law and examines the considerations that have become important to the Equal Employment Opportunity Commission and the courts in interpreting the ADA's provisions.  相似文献   
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In adopting the Health Insurance Portability and Accountability Act of 1996 (HIPAA), Congress made a series of small but significant steps toward improving access to health care benefits. The Act's centerpiece is its new requirements for group health plans and for the health insurance industry for assuring portability, access, and renewability of health insurance coverage. Of nearly equal importance is the pilot program established for testing the viability of medical savings accounts. Other health-related changes include adjustments in the rules governing duplication and coordinating of Medicare-related plans, recommendations with respect to privacy of health information of employees, an increase in the deduction for health insurance costs for self-employed individuals, and permission for unemployed persons to make withdrawals from IRAs and other qualified plans for certain medical services' costs. This article summarizes these and other key provisions of HIPAA.  相似文献   
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Theodor Herzl published his programmatic book The Jewish State in February 1896. Central to it was the discrimination (and hatred) commonly known as anti-Semitism. Herzl viewed anti-Semitism as the heart of the Jewish Question but also as the potential motivator for Jews to achieve a Jewish state. Herzl's analysis of anti-Semitic discrimination is in many aspects similar to present sociological theories of middle-class minorities. His discussion of the economic aspects is compared with Gary Becker's theory of discrimination, and similarities as well as differences are pointed out.  相似文献   
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