Increasing strategic accountability: a framework for international NGOs

The accountability of international development NGOs (INGOs) has attracted a great deal of interest from academics and development practitioners. INGO accountability falls into two categories: practical accountability (for the use of inputs, the way activities are performed, and outputs) and strategic accountability for INGOs' performance in relation to their mission. This article presents a conceptual framework for exploring INGO accountability. It is based on information collected through a literature review and semi-structured interviews with representatives from 20 UK-based INGOs. The research found that INGOs tend to use a number of quality-assurance mechanisms to achieve ‘practical’ accountability. However, it is suggested that this kind of accountability will not necessarily enable INGOs to achieve their missions to alleviate poverty and eliminate injustice. Furthermore, the predominant use of practical accountability has led to a number of gaps in INGO accountability. It is suggested that, like the term ‘participation’ before it, accountability has been co-opted for its instrumental benefits to INGO project performance and management. It is argued that if INGOs are to achieve their missions, this will require more ‘strategic’ forms of accountability, geared towards fundamentally changing those social, economic, and political structures that promote poverty.     

DNA commission of the International Society of Forensic Genetics: Recommendations on the interpretation of mixtures

The DNA commission of the International Society of Forensic Genetics (ISFG) was convened at the 21st congress of the International Society for Forensic Genetics held between 13 and 17 September in the Azores, Portugal. The purpose of the group was to agree on guidelines to encourage best practice that can be universally applied to assist with mixture interpretation. In addition the commission was tasked to provide guidance on low copy number (LCN) reporting. Our discussions have highlighted a significant need for continuing education and research into this area. We have attempted to present a consensus from experts but to be practical we do not claim to have conveyed a clear vision in every respect in this difficult subject. For this reason, we propose to allow a period of time for feedback and reflection by the scientific community. Then the DNA commission will meet again to consider further recommendations.     

Poverty and profit in Central American forest policies

The failure of forestry to contribute to poverty reduction in Central America is due to public policies which inhibit its profitability. Absence of public regulation of harvesting and competing subsidies to agriculture keep forestry stumpage prices artificially low. This encourages destruction of the forest resource, which damages both the environment and the potential to reduce poverty. A comparison of Costa Rica and Honduras reveals two dissimilar approaches toward forest policy. While Costa Rica attempts to raise producer and grower stumpage prices by tax credits, soft loans and differential species fees, Honduras enforces price ceilings and uses centralized authority to control forest production and export. Both countries exhibit weaknesses in the management control cycle of programming, budgeting, implementing and evaluating their forest policies. Yet the Costa Rican approach has increased stumpage prices already, which bodes well for their forest sector. By contrast, the major beneficiary of Honduran forest policy has been COHDEFOR, the state enterprise responsible for forestry management, controlling production, and running its national system of agroforestry cooperatives. Despite greater public authority and resources than the Costa Rican forest service (DGF), the Honduran forest policy is not likely to increase producer profitability or reduce poverty in the near future.     

Local Taxation in the Netherlands

Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments.     

英国的调解制度--近期发展

本文分析了英国近来的一些案例,介绍了英国在采取非诉方法解决争议方面的最新发展,强调了法院在一些案件中的态度.