Social Audit Regulation Within the NGO Sector: Practices of NGOs Operating in Bangladesh and Indonesia

Social audit is one of those important mechanisms for strengthening NGOs’ accountability to poor communities (as NGOs’ key beneficiaries). However, conducting social audits within the NGO sector often rests on the individual interests and priorities of donors or NGOs themselves, effectively resulting in self-selection bias, and limiting the effectiveness and usefulness of social audits as a control and evaluation mechanism. The purpose of this chapter is to identify the prevalence, scale, and scope of social audits within the NGO sector, particularly NGOs engaging in microenterprise development programs. Accordingly, this study examined 20 NGOs operating in two countries - Bangladesh and Indonesia. Data were collected from publicly available sources and in-depth interviews with senior executives of the participating NGOs. Further, 10 interviews were conducted with a small sample of beneficiaries (individuals or groups from four of the participating NGOs) in order to gain an understanding of beneficiaries’ perceptions of the NGOs’ social audit mechanism. The findings reveal a range of approaches to social audit among NGOs, as well as the usefulness and limitations of this mechanism for strengthening NGO accountability, particularly to beneficiaries. Findings highlight that within the NGOs investigated the conduct of social audits remained voluntary and was strongly dependant on donors’ requirements. As social audit regulation within the NGO sector is minimal, the findings provide regulators with valuable guidance for better understanding the value of social audit as a mechanism to strengthen accountability of the NGO sector, particularly accountability to beneficiaries.

Media accounts of school performance: Reinforcing dominant practices of accountability

Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and their perceptions of the media frames that are used to report on accountability using school performance. The notion of accountability is theorised in terms of media understandings of ‘holding power to account’, and forms the theoretical framework for this study. The methodological considerations both contextualise aspects of the schools involved in the study, and outline how ‘framing theory’ was used to analyse the data. The paper draws on a number of participant experiences and newspaper accounts of schools to identify the frames that are used by the press when reporting on school performance. Three frames referring to school performance are discussed in this paper: those that rank performance such as league tables; frames that decontextualise performance isolating it from school circumstances and levels of funding; and frames that residualise government schools.

A retrospective case-control study on the prescribing practices of antidepressants administered to cancer patients and non-cancer patients in Australia

Comorbidity of depression risks is common among cancer patients. The pharmacological treatment of depression is antidepressants. However, antidepressants may interact with anticancer drugs or cause adverse reactions. The prescription practice of antidepressants to cancer patients in Australia is not well documented. Our systematic review and meta-analysis identified that the overall prevalence rate of antidepressants was 15.6% varied widely by world-region and gender. A retrospective case-control study was undertaken to determine the recent prescription practice of antidepressants to cancer and non-cancer patients in Australia. Mirtazapine was the highly prescribed antidepressants to cases, whereas Desvenlafaxine was prescribed to controls. Considerable variation in the prescribing patterns of antidepressants was identified. Prospective studies are needed to ascertain whether patients are being treated optimally.

Social and environmental reporting practices of organisations operating in, or sourcing products from, a developing country : evidence from Bangladesh

This research consists of a broad study in three parts of the social and environmental reporting practices of organisations operating in or sourcing products from a developing country, in this case Bangladesh. The first part of this study explores the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), the body responsible for organising the activities of 4,200 entities involved in the export of garments from Bangladesh. By way of interview, this part documents the opinions of numerous senior executives from the BGMEA with regard to any changes in the degree of social and environmental pressures since 1985. Utilising a complementary theoretical perspective that includes legitimacy theory, stakeholder theory and institutional theory this part then performs an analysis of the BGMEA's annual reports (1987-2005), t o explore the link between the perceived pressures and changes entailed therein and the social and environmental disclosure practices of the BGMEA across the period of analysis. The results show that the disclosure practices of BGMEA appear to be directly driven by the changing expectations of multinational buying companies- the group deemed to be the most powerful stakeholder group. This section is the first known study to interview managers from a large organisation in a developing country about shifting stakeholder expectations and then to link these changing expectations to annual report disclosures across an extended period of analysis. The findings then directly lead to the second major part of this thesis which investigates the social and environmental disclosure practices of two major multinational buying companies: Nike and H&M. Adopting a joint consideration of legitimacy theory and media agenda setting theory, this second part investigates the linkage between negative media attention and positive corporate social and environmental disclosures over a 19 year period. The results support the view that for those industry-related social and environmental issues that attract the greatest amount of negative media attention, these companies react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries-the issue that attracts the greatest amount of negative media attention for the companies in question. While the second part demonstrates that the media influences particular disclosure practices, the third part of the thesis shows what drives the media. Based on the speculation provided in the second part, the third part tests the proposition that the media is an important ally of NGOs in their quest to influence change in corporate accountabilities. Through the use of interviews, the results of this part of the study provide evidence to support previously untested perspectives about NGOs' utilisation of the m edia. The results reveal that NGOs use the media because the media is responsible for creating real changes in the operations and disclosure policies of organisations sourcing products from Bangladesh. The various pressures impacting the activities of organisations operating in or sourcing products from developing countries constitutes a fascinating area of investigation, and it is hoped that this study will motivate further research in this area.

The accounting and accountability practices of Fairtrade International (FLO)

This study examines the accounting and accountability practices of Fairtrade International (FLO), one of the largest Fair Trade umbrella organizations. Our aim is to explore whether new forms of accounting and related disclosures emerge in the reporting practices of FLO and how these reflect their self-declared social mission towards the emancipation and sustainability of producers. Using thematic analysis and reflecting on Bourdieu’s theory of symbolic power, we analyse FLO’s reporting practices from 2006 to 2013. Our findings reveal that FLO mobilises the taken-for-granted images and symbols of ’fairness’ in the Fair Trade system by using descriptive statistics of Fair Trade premium distributions and pictures of producers but keeps silent to current concerns surrounding the limitations of Fair Trade. Such findings extend important insights into how new forms of accounting and related disclosure are used to legitimise the practice of Fair Trade.

Narratives of Travel and the Travelling Concept of Narrative: Genre Blending and the Art of Transformation

In this article I shall argue that understandings of what constitutes narrative, how it functions, and the contexts in which it applies have broadened in line with cultural, social and intellectual trends which have seen a blurring, if not the dissolution, of boundaries between ‘fact’ and ‘fiction’; ‘literary’ and ‘non-literary’ narrative spaces; history and story; concepts of time and space, text and image, teller and tale, representation and reality.To illustrate some of the ways in which the concept of narrative has travelled across disciplinary and generic boundaries, I shall look at The Art of Travel (de Botton 2003), with a view to demonstrating how the blending of genres works to produce a narrative that is at once personal and philosophical; visual and verbal; didactic and poetic. I shall show that such a text constitutes a site of interrogation of concepts of narrative, even as it depends on the reader’s ability to narrativize experience.

Evolution of Transformation Texture in a Metastable B - Titanium Alloy

Texture evolution in h. c. p. (alpha) phase derived from aging of a differently processed metastable b.c.c. (beta) titanium alloy was investigated. The study was aimed at examining (i) the effect of different b. c. c. cold rolling textures and (ii) the effect of different defect structures on the h. c. p transformation texture. The alloy metastable beta alloy Ti-10V-4.5Fe-1.5Al was rolled at room temperature by unidirectional (UDR) and multi-step cross rolling (MSCR). A piece of the as-rolled materials were subjected to aging in order to derive the h. c. p. (alpha) phase. In the other route, the as-rolled materials were recrystallized and then aged. Textures were measured using X-ray as well as Electron Back Scatter Diffraction. Rolling texture of beta phase, as characterized by the presence of a strong gamma fibre, was found stronger in M S C R compared to UDR, although they were qualitatively similar. The stronger texture of MSCR sample could be attributed to the inhomogeneous deformation taking place in the sample that might contribute to weakening of texture. Upon recrystallization in beta phase field close to beta-transus. the textures qualitatively resembled the corresponding beta deformation textures; however, they got strengthed. The aging of differently beta rolled samples resulted in the product alpha-phase with different textures. The (UDR + Aged) sample had a stronger texture than (MSCR + Aged) sample, which could be due to continuation of defect accumulation in UDR sample, thus providing more potential sites for the nucleation of alpha phase. The trend was reversed in samples recrystallized prior to aging. The (MSCR + Recrystallized + Aged) sample showed stronger texture of alpha phase than the (UDR + Recrystallized + Aged) sample. This could be attributed to extensive defect annihilation in the UDR sample on recrystallization prior to aging. The (MSCR + Aged) sample exhibited more alpha variants when compared to (MSCR + Recrystallized + Aged) sample. This has been attributed to the availability of more potential sites for nucleation of alpha phase in the former. It could be concluded that alpha transformation texture depends mainly on the defect structure of the parent phase.

Culture practices of freshwater giant prawn in some selected areas of Mymensingh

A study was conducted to examine the culture practices of freshwater giant prawn, Macrobrachium rosenbergii in some selected areas of Mymensingh. Based on a sample of 100 farmers from three different upazila, namely Phulpur, Gouripur and Ishwargonj in Mymensingh district, 94% of farmers cultured prawn with fish in their pond. Only 6% of farmers cultured prawn, fish and dike crops for higher economic return. The culture period is typically nine months; hatchery produced post-larvae were stocked from May to June and harvested from November to January. Per hectare production of prawn, 375 kg/yr was very low because the farmers followed simple culture method. Most of the farmers made a profit of Tk. 68,403/ha/yr and the major costs incurred were for purchasing prawn seed and feed. The culture of prawn in pond system is technically possible under different conditions though expansion of small-scale prawn farming mainly depends on reduction of production costs. Future targets could be integration of pond prawn culture with other agricultural activities especially dike cropping and rice production in the monsoon.