creating new user account - normal procedure does not work

I need help with the following situation:

All attempts to create a new standard user account by means of the
prescribed procedure fail. The procedure is Start\Control Panel\User
Accounts\Manage Another Account\Create New Account. (New account does not
appear in account list in the Manage Another Account dialogue box nor in
Start Menu. My account is an Administrator account, which should allow me to
create a new account.

The Problem is accompanied by inability to disable UAC.

I have tried to get at security policy by means of secpol.msc, but can not
find it.

Sent by Frederick H. Lamartin