Value based internal audit

By L D MAHAT

Management of every business organisation is facing the challenge of enhancing their performance. Value-based measures are gaining popularity in measuring the performance these days. An alternative approach to managing an organisation has been developed in recent years as value-based management. This approach of management assumes that maximising the value of a company to its shareholders also maximises the value of the company to the society at large. The concept of shareholders value as an objective appears to be widely accepted within the accounting community but its use as a quantified evaluation is less often found in practice.

Like value-based management, another innovative way for enhancing the value of a company is the development of value based the internal audit system. The winds of change are pushing their way into every area of business operation, creating new expectations and opportunities. Every support area, including internal audit, is being challenged to deliver real value and contribute to overall corporate strategy. Like any other functions of the business internal audit also must be able to demonstrate results and deliver the value to the company. The value-based internal audit system is aimed at generating value for the company rather than fine-tuning the organisational process. The audit programme tends to redefine its mission and priorities and focuses on the value generating activities that support the real growth of the company. Such a system demands a breadth of expertise of the internal auditor far beyond traditional corporate compliance. To deliver value, the internal audit resources and skills must be aligned with the expectations of the management and the business strategy.

In developing a value-based internal audit programme, balanced scorecard is a tool used to find out the value added by the internal audit operations. The financial measures of a company evaluate the performance of a company based on the information computed from financial statements. Although financial measures are informative, one of its major drawbacks is that it talks only about the historical data. On the other hand, non-financial operational measures tell the story about the drivers of future financial performance. Therefore, the balanced scorecard measures the performance of a company from different perspectives, viz financial, customer, internal business and internal learning activities.

Financial perspective of a balanced scorecard is concerned with the evaluation of the company in the market based on its financial indicators. For example, profitability of a company is measured by return on equity, return on investment, return on capital employed, price/earnings ratio, gross profit margin, net profit margin, etc. Similarly, leverage is measured by debt equity ratio and various coverage ratios. Liquidity of a company is measured by current and quick ratios. Financial indicators of a company can be interpreted as indicators of its prosperity.

Customer perspective of a balanced scorecard focuses on who delivers revenue to the company. It is the customer, not the products or services, who is important contributor in the revenue of a company. On-time delivery of the products or services; complaints of the customers regarding quality of the products or services; and comment cards filled by the customers regarding the performance/service of the company could be some of the measures from the perspective of the customer.

The internal business perspective of a balanced scorecard addresses the issues relating to the processes used by the company to achieve customer satisfaction. For example, a defect rate of a product measures its quality. Environment sensitivity of a company is measured by its waste recovery system. Production efficiency is measured by the capacity utilisation. Product development is measured by the fact as to whether the product was introduced first in the market.

The internal learning perspective of a balanced scorecard addresses the issues relating to the improvement in the business processes. Continued learning repositions of a company’s comparative advantage in the market place for ideas, offering opportunities to launch new products, improve operating efficiencies, penetrate new market and create more value to the customers.

The balance scorecard approach uses various performance indicators mentioned above as value drivers. This approach is not a one-time approach; it is a systematic and ongoing process aimed at aligning internal audit performance and corporate strategy. It offers a comprehensive assessment of progress made, translating the strategy into action. Balanced scorecard approach gives the management a fast but comprehensive view of the organisations performance and includes both process and result measures.

Transforming the traditional internal audit into value based internal audit is not an easy task. For many internal auditors, assuming the role of change agent is a huge and unsettling leap. Change doesn’t come easily to any well-established business function and internal audit is not an exception. Traditionally, its role has focused on well-defined issues revolving around control and compliance. As a result, many internal audit groups have only limited experience in managing risk or offering business consulting advice on improving processes or best practices. Such a narrow focus is very difficult to change.

New technology, e-business, and the persistent drive to do more with less have all converged to bring internal audit to the forefront of corporate risk management and process redesign. As a result, more and more companies are challenging their internal audit departments to move beyond compliance and control and embrace a broader, more consultative agenda. The top priorities on that new value-based agenda are improving business processes, managing risk, and unlocking new sources of profitability.

There are a host of opportunities for internal audit to make solid contributions in enhancing the value of a company. Some of the high impact area could be maximising the revenues by controlling and preventing revenue leakages, controlling costs, assessing the risks undertaken by the company, improvement in the business processes, increasing the cross-functional efficiency and safeguarding information assets. Internal audit must be considered by the company as a lever for competitive advantage rather than only a necessary evil.

All for a dumping site

By HITESH KARKI

Jigme never looked perplexed at all, though he was supposed to be so. Instead it was my ownself that was terribly confused. But then that did not count. He wasn’t perplexed and that was it. He made himself look like Buddha seated under a Bodhi tree in pursuit of Nirvana. Come hell or high water, nothing seemed to perturb him.

It was his deeds, which were suffering me, but then he never even hinted at being even slightly apologetic of his deeds, misdeeds rather.

The story goes like this.

We being close friends, and we still maintain that we are friends no matter how ironical it may sound; one fine night gave me a call, which as I found out later on was from no further than outside of my gate. As I went to open the gates his mobile rang. ‘OKAY...this place looks fine, he is a good friend of mine.’ he said hanging up his mobile.

"Hitesh, I have decided to give a major facelift to my house, a major renovation of sorts. You know my sister’s marriage is on the cards and therefore the facelift." I did not know what he was saying until I heard a roar of an engine of a mini TATA with the conductor guiding his boss inside my gate. "Hey Jigme, what are you up to..." and even before I could complete my sentence, the truck was already passed the gate. "Well, it’s just for sometime..as soon as I am done with my renovation work I’ll be back to collect them." He said it without making it sound like asking for a favour at all.

As I watched the whole scene unfold before me without having any clue as to where I was I going to keep all those ‘stuff’ of his in a little house of mine, within what seemed like minutes then, everything lay scattered on my little garden.

"Thanks bro, I will be back" and he was gone transforming the calm and tranquil night into a complete chaos. I stayed put like a statue without uttering a single word. By then, little Aakash wearing an annoyed look had already begun to carry some of the ‘stuff’, his strength permitting.

It has been almost a year since the incident. It’s quite obvious that I would not have bothered to write about the whole incident had Jigme come to recollect his belongings. The irony lies in the fact that was not the first and the last time we met. Actually we have met quite a few many times since then. It’s just that every time the meeting has been mere exchange of smiles ending abruptly as soon as he is reminded of his belongings.

And finally, I decided that time had come to make a move. So, I hired the same kind of vehicle that Jigme had brought in my compound a year ago. After loading all his belongings onto the vehicle, I directed the driver to take a left turn of the alley behind my house. All the while I was completely occupied by an overwhelming idea that no matter what he would say I would just dump those stuff right in his compound, exactly the same way he had done a year ago.

That was not to be when I confronted this gigantic building with equally gigantic gates of not Jigme’s house but his uncle’s right in front of his. I tried ringing the bell however the sound of the bell was not responded, not to mention further than the loud deafening noise of barking of the dogs inside.

Till date, I am still ringing the bell hoping someone hears it. However, the dogs still continue to bark like they have been doing, while Jigme still does not forget to throw a smile or two every time we meet, and the gate continues to remain shut like they always have been. I have completely run out of ideas and I hope someone gives me some tips.

Real-politik smorgasbord

By M R JOSSE

The impending war on Iraq has set off a huge deluge of write-ups of an assorted variety and quality. While many that came my way have been openly emotional or overly opinionated, some have been highly educative and deserve special note. This week’s column, culled from those items, may be considered a smorgasbord of international real-politik.

SUPERPOWER

A piece in the Times of India by staffer Mahesh Daga, for example, argues that the recent Franco-German revolt against America represents the first sign of a reshaping of the global order the significance of which has not been truly appreciated because mind-sets are still stuck to 19th century notions of nation-states.

While admitting the possibility that "when push comes to shove", the Franco-German opposition may collapse, Daga still maintains that "the revolt is not a short-term tactical skirmish but a long-term strategic war." In his view, "Old Europe has had enough of being an insecure adolescent, kept out of trouble by a benign, if overbearing, avuncular presence."

Incidentally, he unwittingly lets out that India’s chatterati is excited with many breathlessly urging New Delhi on believing that "a hard-nosed pro-Americanism" will serve India "infinitely better than foolish third-worldism." Many Indians apparently hold that "this war is not about oil, stupid. It’s about political Islam. And who doesn’t want that demon slain?"

Consulting editor, K Subramanyam, writing on the same page thinks otherwise. Subramanyam is convinced that Germany and France are engaged in a futile exercise and that the US is and will remain unchallenged.

Pushing his well-known line that the looming war is not only about disarming Saddam Hussein, India’s pre-eminent strategic thinker makes an enormously credible case predicting that, as a result, "the mostly American oil multinationals will exercise dominance over oil supplies" in the Middle East, a "region that meets the essential energy requirements of the European Union, China, Japan and India."

In his opinion, "with the US as the energy superpower of the world, few countries, even those with ambitions to taking on the US, would want to jeopardise their relations with it." He seriously doubts that any Franco-German resolution for tightening the inspection regime and introducing a UN force would take off in the face of an implicit US/UK veto in the wings.

"In such circumstances, it is doubtful whether the Franco-German resolution would get even the required nine votes before the US has to exercise the veto." He usefully recalls that during the Gulf War of 1991, France tried to mediate till the last moment. But when war became certain France joined the winning side, "since Paris did not want to be left out of post-victory deliberations."

Subramanyam then lets on that the Franco-German lead has evoked reservations among smaller European nations as "most of them would prefer to have the continuing US influence in Europe to countervail the perceived dominance of the Franco-German leadership."

While admitting that public opinion everywhere may be growing against a US military campaign in Iraq, he believes that "governments, barring a few, are likely to support the US, as demonstrated by Turkey and Saudi Arabia." He thinks that since public memory is short, "this war will fade from public memory just as Vietnam, Bangladesh and UN’s support to Pol Pot have."

Consequently, he predicts that governments, acting upon the dictates of real-politik, would, in the ultimate analysis, "either support the US or adopt a muted stand and not vociferously oppose the US" which, after all, has been the dominant reality in the UN in all of its 58 years of existence.

PUBLIC OPINION

The Economist of London has graphically tabulated into nine different categories how the anti-war movement in the UK is booming but divided. Thus, Church groups espouse pacificism on the ground war kills people, while Labour politicians who believe in multilateralism think war is fine, but only with UN backing and parliamentary vote.

Those who are isolationists at heart, such as the Conservatives, merely question where Britain’s interest in a war on Iraq actually is. Then, countryside lovers who push the greenery case, argue against the war mainly on grounds that it is bad for the environment. The anti-Zionist lobby of the Muslims, for example, thinks that Ariel Sharon should be attacked, not Iraq.

Those committed to the Leftist cause, such as Trotskyites and communists, are anti-war because they want to see British Prime Minister Tony Blair sweat. Pragmatists such as Arabists and ex-generals, for their part, argue that war is okay only in principle but that it won’t work in practice. The BBC, which espouses anti-Americanism as per the Economist, opposes the war believing that America is too brutal and that American President George W Bush too stupid.

Finally, most British people who oppose the war, it seems, are driven by plain and simple fear believing that war would make Britain a terrorist target.

Kanan Maika, an Iraqi, writing in the Guardian of London, is convinced that the "United States is on the verge of committing itself to a post-Saddam Iraq plan for a military government in Baghdad with Americans appointed to head Iraqi ministries, and American soldiers to patrol the streets of Iraqi cities."

He further thinks that the plan further envisages the appointment by the US of an "unknown number of Iraqi quislings palatable to the Arab countries of the Gulf and Saudi Arabia as a council of advisors to this military government."

Maika believes that "its driving forces is appeasement of the existing bankrupt Arab order, and ultimately the retention under a different guise of the repressive institutions of the Baath and the army." That is why he is convinced, "its point of departure is, and has got to be, use of direct military rule to deny Iraqis their legitimate right to self-determine their future."

Antony Sampson advances a different perspective on the impending war on Iraq, also in the Guardian of London. Mainly, however, Sampson questions the wisdom of Britain giving unconditional support to American foreign policy in the Middle East, in direct conflict with France and Germany, and many European partners.

Calling it "the most fundamental realignment since the 1940s, with far-reaching implications for the future of Nato and the European Union", Sampson thinks that "the British people may well look back on the Iraq war of 2003 with the same puzzled questions that they asked after Suez."

A final morsel to chew some cud over is provided by Nicholas D Kristof in the International Herald Tribune while dealing specifically with speculation in America about the possibility of using nukes in Iraq, spurred by a disclosure in the Los Angeles Times.

Kristof thinks while it is certain that nukes will not be used in Iraq, official statements such as "we will not foreclose the possible use of nuclear weapons if attacked" is meant to dissuade Saddam from using chemicals against America and allies such as Israel, since "conventional weapons are now so precise and powerful that nuclear warheads add little – except radiation."

Cricket-commerce alliance

After initial riddles relating to politics, doping, the World Cup in South Africa has set up pace with colour, glamour and glitz. They are not limited to those on the field, thanks to the march of satellite television, the colourful action is brought to a larger audience than ever before.

It is the TV medium which promises to make each new edition of World Cup a more popular event than the preceding ones. The audience figures surely have become incomputably large, especially in the subcontinent. And with it soars up commercial stakes.

In the last few month we have all been rolled over not by cricket or cricketers but by cricket commerce.

Last month, an Indian journalist, who was in Dhaka covering the third South Asian Football Federation Championship for a leading national daily in Calcutta, told me that because of huge commercial interest attached to it, India seems to be focussed squarely on commercial aspects. In this hysteria all kinds of figures are being tossed around, most of them pretty much off the mark.

Companies based in there have aggressively bought rights from the International Cricket Council (ICC), which controls over World Cup, outbidding other international competitors. Three of the four official sponsors of the World Cup in South Africa hail from India.

Cricket in India is an extremely attractive business proposition, there is no dearth of commercial support. The game has a huge, almost insatiable demand and in a seller’s market selling is hardly a problem. If large profits are not made, in an event as prominent as the World Cup, then someone has fouled up.

All kinds of staggering deals were mentioned, ranging from LG’s proposed ad spend for the World Cup to what Sony paid - around $250 million and a charge of 5,000 dollars for a 30 second TV spot.

Surely India has put more money on the table than others. The associate members, a crucial vote bank in the ICC structure, are usually cash strapped - most of them can barely afford to run their administrative establishments. Instantly recognising that hard cash is needed for their teams, their cricket setup, for keeping their nose above the water, their minds were made. While it would help the game grow seeping into new territories round the globe, at the time, like a camouflage it cuts both ways.

It is understandable that the sponsor would take mileage in return for their investment. But the television channel beaming the World Cup matches seemed to have far exceeded the leverage it was entitled to. It’s so surprising to see it throwing entire spotlight on India giving impression that the rest of the teams were only there for an African safari.

Thus far for India, unless they super-impose a win over Namibia, this has not been a tournament to relish. After their vaunted batsmen failed to last 50 overs against part-time bowlers from Holland, then capitulated against Australia for 125 - a World Cup nadir for the 1983 champions - the rancour was staggering in its lack of proportion.

Such media hype would excite the country where everyone is not only a fan but also an expert, but at the same time like a camouflage it cuts both ways. And so, just as wins are feted with street parades and rallies, the losses continue to draw savage criticism and violent demonstrations.

In the face of such damnation, pleas for calm had to be led by the Indian Prime Minister and the little master Tendulkar himself.

"We ourselves are very disappointed with the kind of performances we have put up, and I also understand the disappointment you have gone through," said Tendulkar on TV, breaking his reticence. "I am just here to assure all of you that we will be fighting in all the games until the last ball is bowled, so please continue to support us."

And there is one lesson to learn for cricket officials in Nepal, who often jump into conclusion. Soon after Bangladesh was granted Test status, the officials here were quick to comment: "Now it’s our turn to follow the footsteps of Bangladesh."

Beware of what you’ve wished for!

Bangladesh’s elevation as the No. 10 Test playing nation in 2000 came under renewed attack following their disappointing showings in the World Cup. After three years of humiliating results losing 16 Tests with a single draw, there was more agony for the side when it lost to Canada, the lowest ranked team in the competition.

The yawning gap between No. 9 and No. 10 has been blamed on the system. And the game’s experts suggested the development of quality first-class cricket at home as a panacea. A suggestion well worth for adoption in Nepal.

Coming back to the initial topic, it has become evident now that cricket and commerce are inseparable but this alliance should not overshadow actual sporting action.

And it would be the major benefit if motivates young players. If the World Cup persuades talented youngsters to take actively to the game that is the ultimate gain. But till that happens, sit back and share the hypnotising magic of cricket.

Say no to politics in academic institutions

BEENA KHAREL

Education and Sports Minister Devi Prasad Ojha could not have chosen a more opportune time to make an acknowledgment on behalf of all political parties. On the 28th Education Day, Minister Ojha said "the thick smoke of politicisation in the education sector has blackened the future of students" and appealed all political parties to abandon partisan interests for the sake of a "healthy development" of education. The acknowledgment coming from someone, who has been involved in politics since his student days and has splashed the teaching profession with colours of politics, cannot just be dismissed as mere rhetoric. The streaks of black humour embodied in his speech are not to be ignored, either.

Politics in campuses

The poignant culture of blending education with politics, especially in public campuses, can be traced back to the partyless Panchayat days. Political parties were banned. So, they mobilised students and teachers in academic institutions for a "political cause," with the Tribhuvan University (TU) as an open theatre for training political rookies. Under various names, with a string of "student union" attached to them, politics proliferated on TU grounds and inside the classrooms of its affiliates. Along with thousands of educated unemployed, it churned out politicians of all sorts.

Former Prime Minister Sher Bahadur Deuba and Spokesman of the Nepali Congress Party Arjun Narsingh KC, Member of the Upper House (CPN-UML) Yuvraj Gyawali and Central Working Committee Member (CPN-UML) Shankar Pokharel, and a host of other politicians recite their political resume in public with pride. They have at least one thing in common: All of them started their politics in campuses under the umbrella of so-and-so student union. Even today, all major political parties have their student wings in all TU campuses, and they are spreading their wings fast and strong. Ojha’s call for purging academic institutions of politics sounds somewhat like decapitating an old and obstinate hydra.

After the ban on political parties was lifted in 1990, politicisation of TU ratcheted up. Elections to Free Student Unions still dominate the daily chores in TU campuses. Preparations for elections take off from Day One of an academic session. The "panel of candidates" being fielded along party lines is euphemistically called "demo-cratic panel", "progressive" group, and by other political denominations.

Canvassing and pamphleteering start months before the scheduled elections. Keeping up the tradition, campuses shut down to facilitate the election festival. Those not identifying with a particular panel or ignorant of political ways in public campuses suffer from an identity crisis. No wonder students come out of the "machine" learning more about party politics and less about academic courses. Excessive politicisation of academic institutions is one of the major reasons that explains a steep decline in the education standards, kindling a desire among the students for mass migration to foreign universities. Not all make it there, however.

New leadership

Dr Govinda Prasad Sharma, a surgeon at the Teaching Hospital, has been appointed as TU’s new Vice Chancellor. The other two— Rector and Registrar—who form TU’s top troika, are to be appointed "soon." Indications are that the appointment will take place after the rescheduled student union elections, now slated for April 23. The TU administration is not free from reeking politics. Speculation is rife, and would-be nominees are busy wheeling and dealing for the vacant posts.

The troika, too, is not immune from the virus of rank politics that has infected the student level elections. Predictably, the appointment procedures and back room dealings for the university’s prime posts have helped set bad precedents, percolating to the grassroots level of TU.

Groups always angling for choice posts and privileges on the strength of their party in power are floating the idea of the appointment of "qualified" people. On the surface, the suggestion seems genuine. But dig a little, and the source of the suggestion starts stinking due to lack of credibility. In the past, the members comprising the "source" knocked on the doors of their political mentors to recommend their own names or those of their "party supporters." Old habits and customs die hard. Hence, they will have no hesitation in knocking the doors again, banging if required, in the name of "party."

Three seems to be a pathetic number in a crowd of many potential candidates—qualified or otherwise. And natural enough, the tussle is bound to be tough and troublesome. Dr Sharma’s appointment evoked mixed responses. But no one can dare question his professional credentials because his own record of achievement is thick. Whatever the past trends, the vacant posts are an opportunity to cure the unhealthy practice of making appointments. But do the decision-makers have the courage and conviction to use the opportunity in a way not witnessed since so long?

Many teachers are using their posts as a vehicle for promoting their own individual party politics. Although TU is supposed to be autonomous, its functioning has not been so. Autonomy denotes non-interference from the government. On the contrary, the university administration, more often than not, runs somewhat like a wing of a ruling party.

TU relentlessly complains of inadequate budget, without feeling the pressing need for self-introspection. Delay in holding annual exams and publishing results, a poor and biased evaluation system, irregular classes (hardly 100 days in one academic session) and absenteeism among teachers—be it in Kirtipur hillock or elsewhere—are the some of its defining features.

With a new Vice Chancellor at the TU’s helm, there’s reason enough to nurse hopes of reforms. Instead of making reforms in bits and pieces, a solid deed, for instance, banning elections in campuses, can be a wise start off point. As a replacement, a new and healthy way of forming a student council, which pledges as well as performs for the well-being of the students, can be introduced. Depoliticisation of academic institutions is imperative for any other reform programme to succeed.

The demand for "saying no to politics" needs to be articulated at the highest level, if it were to get political legitimacy. The anticipated Maoist-government talks can be a good chance for addressing the issue of politicisation of academic institutions. In this way, the members of the All Nepal National Independent Student Union-Revolutionary, a student wing of the Maoists, will not only be relieved of its burden of revamping the education system, but can also mingle with their classmates in campuses in good spirit and pursue higher education in a healthy environment as visualised by Minister Ojha.

Hope in an uncertain peace

DEEPAK THAPA

February 13th is a date etched into the Nepali national consciousness. This is the day the Communist Party of Nepal (Maoist) (CPN-M) started their ‘people’s war’ seven years ago, to establish a ‘communist republic’. The conflict has already cost more than 7000 lives. According to the plan of action announced by the Maoists late last December, February 13th this year was to be the beginning of a two-day shutdown, itself preceded by a ‘people’s resistance campaign’ for two weeks. The shutdown would also have signaled the beginning of an ‘indefinite’ forced closure of schools by the students’ wing of the Maoists. Fortunately for the country, as a result of a cease-fire announced between the government and the rebels on January 29, the protests were called off and things are moving towards normalcy in the country.

There are, however, many hurdles before true normalcy can return to Nepal. The major one is building trust among the government, the parliamentary parties and the Maoists. The present truce was possible because the government agreed to the rebel’s key conditions that the Interpol ‘red corner’ notice be withdrawn along with the terrorist tag and the bounty on the heads of top Maoist leaders. There have been no major developments since then apart from the announcement of a team by the Maoists to negotiate their demands for a roundtable conference, an interim government and a constituent assembly. That the present team consists of those from the highest echelons of the CPN (Maoist) has been viewed as an indication that the Maoists are more serious this time around than during the earlier cease-fire in 2001. The government is yet to respond to the last Maoist overture, arguing that it is awaiting formal intimation of the same from the rebel side.

Some confidence-building measures are also being explored, despite occasional bouts of mutual accusation. The Maoists are demanding that the anti-terrorist law be withdrawn and their supporters released by the government as a step towards creating a ‘trustworthy’ atmosphere for the talks to proceed. Accordingly, a number of those jailed for Maoist-related offences have been released (although in some cases, they have subsequently been re-arrested as soon as they stepped out of jail).

After the Defence Ministry reported that extortion was still continuing in the countryside, the CPN (Maoist) chairman, Prachanda, released a statement instructing his cadre to desist from ‘all forms of fund-raising except voluntary donations until further notice’. The two sides are also to work on a code of conduct during the negotiations in border to avoid any unpleasantness that could disrupt talks.

The third force in the unfolding political equation, the parliamentary parties, have suddenly found themselves in danger of becoming irrelevant since the center stage is presently occupied by the Maoists and a government led indirectly by the King. Given the unexpectedness of the ceasefire, the parties, while welcoming it, have decried the fact that the negotiations leading to it were not ‘transparent’. Some leaders even expressed suspicion that some secret understanding may have been reached between the Maoists and the King.

The Maoist leadership has been at pains to reiterate that everything is above board. A couple of rebel leaders are presently doing the rounds in Kathmandu, meeting leaders of political parties to convince them that the proposed roundtable conference would not proceed without the participation of the parliamentary parties. In his statement to the Press on the eve of the anniversary of the February 13 commencement of the ‘people’s war’, CPN (Maoist) chairman, Prachanda, reiterated: "Rather than viewing the [upcoming] talks as between the establishment and our party, it should form part of the dialogue process among all political parties, the intelligentsia and the common people." King Gyanendra also referred to the need to address the common distrust in his annual message to the nation on the occasion of Democracy Day on February 19, when he appealed upon all to
stop ‘blaming and doubting each other’.

For the moment, however, the biggest stumbling block seems to be the distance between the political parties and the government that was appointed by the King in October, after the democratically elected Prime Minister was ousted for ‘incompetence’. The Prime Minister, Lokendra Bahadur Chand, has repeatedly called for an understanding between the two sides, but his offers have, so far, been in vain. A recent all-party meeting called by the Prime Minister to discuss the Maoist issue was boycotted by all the seven parties represented in the last parliament that was dissolved in May last year. Even Chand’s own party, the Rastriya Prajatantra Party (RPP) preferred to opt out.

This show of solidarity among the political parties is, however, quite misleading when it comes to concerted action. Of the seven parties, three have been treated as pariahs by the other four. Two of the former, the RPP and the Nepal Sadbhavana Party, have been shunned because the Prime Minister and his deputy are from those parties respectively; the third, the Nepali Congress (Democratic), because it was responsible for the dissolution of the parliament which has ultimately led to state power being concentrated in the hands of the King. The remaining four, which includes the two largest, the Nepali Congress and the CPN (Unified Marxist-Leninist), have finally agreed to demand the restoration of the dissolved parliament and are preparing to launch an agitation, though the strategy and the timing are still to be decided.

Meanwhile, in the countryside, the Maoists have begun holding mass meetings openly, and are also approaching various political parties for roundtables at the district level. Unlike previous occasions, the security forces have, however, not let down their guard. Security in Kathmandu is still tight, checkpoints at highways are still in place, and some outlying towns are still under nighttime curfew. The situation remains in a flux at present, and no one knows if the cease-fire will hold at all. But it is altogether clear where public opinion lies - in the hope that the rather muted celebrations on 13 February, the seventh anniversary of the ‘people’s war’, should also be the last.

(South Asia Intelligence Review)

The writer as democrat

NIRUPAMA DUTT

The circumstances in which a woman lives and writes in Nepal are unmistakably hostile," says the ebullient, 34-year-old Manjushree Thapa, first Nepalese writer to have penned a book in English. "But this does not deter a woman from writing if she decides to."

Thapa’s novel, ‘The Tutor of History’, was published by Penguin India in 2002. Instead of churning out a book about a girl’s crush on her history tutor, Thapa chose to write a socio-political novel and placed her characters in the backdrop of an election scene in the highway town of Khairenitar, Nepal.

The writer was recently in New Delhi to participate in the UK South Asian Women Writers’ Conference, ‘Voice, dialogue and visibility’, organised by the British Council, to interface with women who live and write in more liberal societies compared to the closed and conservative society of Nepal. Thapa says, "I found that women writers in any society function under restraints imposed from the outer and the inner worlds."

Daughter of a Nepalese diplomat, Thapa did most of her schooling in Canada and then graduated from the Rhode Island School of Design, USA. She then returned to Nepal, but was disappointed with its culture. "I did not wish to be part of the elitist art scene in Nepal which was so cloistering."

Thapa started working for an NGO, Annapurna Conservation Area Project, and wrote her first non-fiction book on the coming of electricity in the Mustang villages on the Tibetan border. Her work exposed her to the harsh realities of life in the countryside. "I felt I had a lot to say but lacked the technique and skill. So I took up a two-year postgraduate course in creative writing from the University of Washington. I started ‘The Tutor of History’ as a thesis novel and completed it when I returned to Nepal." The novel got a tremendous response and came as a surprise even to her friends.

While writing the novel, Thapa broke away from the stereotypical portrayal of Nepali women as victims and sufferers. One of her protagonists, Binita, becomes a widow early, and is also raped by a member of the family. Yet Binita’s tale ends in victory instead of tragedy. She seeks life afresh after all the struggle.

Unlike many women authors, Thapa’s novel is not just about women and their personal struggles. It portray sher deep commitment to democracy. "The times indeed are hard for Nepal. Democracy in Nepal came in 1990 but in 2002 it was destroyed by the monarchy. Now we have the monarchy, the remains of a short-lived democracy and the Maoist movement. The Maoist stir began in the ’60s as an opposition to the monarchy, but they have done little for the poor in all these years. Today, the movement has degenerated into anarchist violence. The situation reminds me of pre-revolution Russia."

However, Thapa believes even the short spell of democracy was good. "With democracy came sensitivity and awareness to issues of gender, language, ethnicity and development. All these are weakened again by the return of the monarchy," she laments. Her forthcoming book will capture the contemporary socio-political situation in Nepal after the massacre of the royal family.

Though there are some women writers in Nepal, their numbers are still small. "Literature in Nepal only took shape in the ’30s. The late Parijat Devi was a path-breaking poet. Equally influential today is novelist Dev Kumari Thapa. We also have an organisation of women writers called Gunjan. Most women write in their local language, as Nepal did not have the direct colonisation experience of India," says Thapa.

What is more challenging, being a writer or a woman in Nepal? Thapa cites the three functions of the human being as stated in Buddhism - actions of the body, mind and speech. "Women’s bodies are used to control them. Also, women cannot take on a tone that is strong or sharp. So, with body and speech under the control of men, the mind too is dominated. Such are the challenges a woman writer is required to meet."

Says Thapa, "I have not faced problems as a woman writer but as a woman, yes. I am constantly being judged by a closed society. However, I carry on by maintaining a soft and pleasant demeanour and tapping my inner strength to do exactly what I want."

Women’s Feature Service