CRC/C/BGD/CO/4 page 3 D. Main subjects of concern and recommendations 1. General measures of implementation (arts. 4, 42 and 44, para. 6, of the Convention) The Committee’s previous recommendations 8. The Committee notes with appreciation the efforts made by the State party to implement the Committee’s concluding observations made upon the consideration of the second periodic report of the State party in 2003 (CRC/C/15/Add.221). Nevertheless, the Committee regrets that several concerns and recommendations have been insufficiently or only partly addressed, including those related to: reservations to articles 14, paragraph 1, and 21, definition of the child, coordination, birth registration, Children’s Ombudsman, allocation of financial and human resources for children, equitable access to and quality of health and education services, and refugee children. 9. The Committee urges the State party to take all necessary measures to address the previous recommendations that have not been fully implemented and to provide adequate follow-up to the recommendations contained in the present concluding observations on the combined third and fourth periodic report. Reservations 10. The Committee welcomes that the State party is continuing to consider the withdrawal of reservations to article 14, paragraph 1 (freedom of thought, conscience and religion), and article 21 (adoption). The Committee also appreciates the will expressed by the State party to examine experiences of other States parties on the removal of the reservations. However, the Committee regrets that the State party has not yet taken a final decision. 11. The Committee encourages the State party to accelerate its review process regarding the removal of the reservations to articles 14, paragraph 1, and 21 of the Convention, in accordance with the Vienna Declaration and Programme of Action adopted by the World Conference on Human Rights in 1993. Legislation 12. The Committee appreciates that specific laws have been adopted or amended in efforts to achieve more consistency with the Convention, including laws on birth registration and citizenship. However, the Committee remains concerned that some aspects of domestic legislation continue to be in conflict with the principles and provisions of the Convention and regrets that there is no comprehensive law to incorporate the Convention into domestic legislation. In particular, the Committee is also concerned that the 1974 Children’s Act has not been revised in line with the Convention. 13. The Committee recommends that the State party continue to harmonize its legislation with the principles and provisions of the Convention and incorporate the Convention into domestic legislation, ensuring that the Convention can be invoked as a legal basis by individuals and judges at all levels of administrative and judicial proceedings. The Committee also recommends that the 1974 Children’s Act be revised to