Election Investigations Guidebook judgement [sic] formed without a factual basis” or otherwise “having made promises that imply partiality in favour of or against an interested person or party.494 In this spirit, the Convention Against Corruption obligates states to adopt legislative and other measures in order to criminalize the following intentional acts by a public official: (a) The promise, offering or giving, to a public official, directly or indirectly, of an undue advantage, for the official himself or herself or another person or entity, in order that the official act or refrain from acting in the exercise of his or her official duties; (b) the solicitation or acceptance…directly or indirectly, of an undue advantage, for the official himself or herself or another person or entity, in order that the official act or refrain from acting in the exercise of his or her official duties.495 Another type of conflict of interest involves “having accepted gifts, services or invitations paid for by the interested persons or their representatives.”496 In Bhutan, for example, an Election Officer must not accept any gift from a political party, organization, or person involved in the election process.497 An investigator’s acceptance of gratuities in exchange for any advantage or favor prevents the investigation body from executing its mandate and should, therefore, be considered an offense that requires disciplinary action.498 Finally, conflicts of interest often involve financial, business-related, or profit-making components. The United Nations’ Staff Regulations and Rules define a conflict of interest in these terms: A staff member who has occasion to deal in his or her official capacity with any matter involving a profit-making business or other concern, including a concern in which he or she holds a financial interest, directly or indirectly, shall disclose that interest to the Secretary-General and…either dispose of that financial interest or 494 Orozco-Henríquez et al., supra note 101, at 109 (discussing possible conflicts of interest that could constitute grounds for the disqualification of a member of an electoral dispute resolution body). 495 Convention Against Corruption, supra note 491. 496 Orozco-Henríquez et al., supra note 101, at 109. 497 Election Comm’n of Bhutan, Code of Conduct for Election Officers ¶ 8 (Mar. 2013). 498 OSCE Guidebook for Democratic Policing, supra note 336, ¶ 27. 136