PERFORMING AUDITORS?: ASSESSING AND REPORTING THE PERFORMANCE OF NATIONAL AUDIT OFFICES—A THREE-COUNTRY COMPARISON

Abstract: This article reviews self-assessment and reporting strategies of national audit offices in the United Kingdom, Sweden and Australia and develops a framework for the reporting of their performance. There is a common emphasis in the audit office objectives on serving their primary client and on improving the performance of the public sector, but there are differences in emphasis regarding the clients being served. The differing approaches to assessing and reporting their own performance can in part be attributed to differences between their mandates, objectives and identification of the clients being served. The audit offices have developed complementary internal quality assurance processes which generate additional performance information and have been subject to external peer reviews which assess and report on their performance. A framework is developed which clarifies the relationship between audit office objectives and the measures used. It involves a hierarchy of performance parameters, including effectiveness, efficiency and workload and gives priority to meeting the needs of the primary client. The study has revealed that significant progress is being made in particular areas of assessing and reporting audit office performance and this should encourage audit offices to share their experiences internationally to enhance their own accountability to their primary clients and the communities they serve.     

对当前铁路公安民警维权工作的思考

当前,我国仍处于"人民内部矛盾凸显期、刑事犯罪高发期和对敌斗争复杂期",由于执法环境恶化、法律法规对民警执法权益保护力度不够、维权保障机制不健全等,民警在执法中遭受不法侵害的情况突出,主要表现在暴力抗法、诬告错告、辱骂威胁等方面。督察部门有维权的法定职责,应从营造正面舆论环境、提高执法工作质量和标准、提高民警执法水平和防范能力、丰富创新维权手段等方面入手,建立健全公安维权工作机制,确保公安机关执法工作的正常开展。     

Multi-level governance in the EU and EU democracy: Democratic legitimacy,democratic accountability and transparency of the European offices of the English local authorities in Brussels

This paper seeks to examine the role and functions of the representative offices of English local authorities in Brussels by considering the democratic legitimacy (i.e. linkage to elected councillors or mayors), accountability and transparency of the office’s activities. The study demonstrates that the offices differ in their governance arrangements and funding, which has a direct impact on the approach to democratic legitimacy and accountability, noting that those offices which rely most heavily on direct funding from a single authority or a combined authority have the closest links to the authorities concerned. The transparency of the offices varies considerably, with clear distinctions between offices that are creatures of contract or where offices are an emanation of the authority concerned. The pattern here is less dependent on the pattern of funding of the office and depends more on the availability of resources and the approach adopted by the office itself.     

Jurisgenerative role of auditors in transnational labor governance

This article builds on the model of regulatory intermediaries by incorporating insights from the field of legal hermeneutics about the process through which the meaning of a legal rule emerges. It describes how intermediaries can take on a jurisgenerative role in the development of legal rules through their interpretation of legal rules. This role is demonstrated through an analysis of social audits from Chinese and Vietnamese factories involved in the Fair Labor Association (FLA). The analysis illustrates how the integration of fundamental labor rights into the FLA's private Code of Conduct requires auditors to develop new interpretations of the Freedom of Association as a result of uncertainties and contradictions between legal requirements at various levels, as well as with the FLA's own rules. Through this empirical analysis, the article contributes to the literature by identifying regulatory intermediaries’ jurisgenerative capacities when they monitor fundamental labor rights referenced by private governance instruments. It further highlights why legal and regulatory governance scholars need to consider the transformative effects that transnational private labor governance may have on international labor law.     

Institutional Change in the International Governance of Agriculture: A Revised Account

This article traces the evolution of the international governance of agriculture as a sequential process, in which the negotiation of new trading and enforcement rules interacts with legal disputes over the interpretation of existing rules. The interaction between negotiation and litigation has produced a governance trajectory from vague to precise commitments and a strengthened dispute settlement process. We contest standard histories, which identify the Uruguay Round Agreement on Agriculture as the singular event that established agriculture for the first time under the auspices of the World Trade Organization and which claim this represents the legalization of the agricultural trade regime. The case of agriculture contains important lessons for broader debates on international governance by articulating: (1) dynamic feedback processes, challenging the view that bargaining and enforcement aspects of international agreements are concluded simultaneously, and (2) key mechanisms underlying the greater precision of institutional commitments that tend to emerge over time.     

执法权若干理论问题探究--兼对当前广义执法概念的质疑

执法权是任何国家最基本、最具活力的一项权力,它在国家权力配置过程中有着举足轻重的作用;同时,执法权科学配置与否直接与国家的兴衰、国家的法治建设水平息息相关.在我国,关于执法权的法律特性、执法权的产生与发展演变、执法权的不同设置模式等重要理论问题急需从法理学的视角进行深入探讨,以便为当前的政治体制改革,尤其是执法体制改革提供理论参考.     

Providing information and building capacity: interest group involvement in the application of EU law

Practical implementation has attracted significant scholarly attention in the European Union in the last decade, and the EU compliance literature started to focus more on the players in the domestic arena to help understand the application of EU law. However, a systematic analysis on interest group activities at the application stage is yet to be conducted. Relying on enforcement and management approaches, this article argues that interest groups act as providers of legal and technical information that are needed for correct application of EU law. Also, interest groups actively demand information from political actors to build internal capacity during this period. The results show that interest groups act as providers of information, but only in the national political arena. Moreover, motivation to learn is another factor that explains the level of access seeking during application, and this type of interaction takes place in both European and national venues.     

The rule of law and citizenship in central India: post-colonial dilemmas

This article argues that the ‘rule of law’ has become a central goal in popular struggles the world over, and it is citizenship struggles which infuse the rule of law with substantive, as against a thin procedural, meaning. This is especially true in post-colonial societies like India, with a tradition of inherited colonial law designed for subject-hood rather than citizenship, growing inequality which affects both the enactment and interpretation of law, and the violation of law by those who are meant to protect it. Demanding implementation of existing laws, breaking laws that are patently unjust whether through armed struggle or non-violent social movements, or seeking to change laws in favour of new and more democratic laws, are all major avenues by means of which people express their aspirations as citizens. However, law's mutually constitutive relation with social practice means that people enter into political and legal negotiations already constituted as certain kinds of legal subjects, which constrains their imagination in certain ways.     

Lobbying by Law Firms: A Study of Lobbying by National Law Firms in Canberra1

This article examines the way in which national law firms lobby the federal government from their Canberra offices. It is based on extensive interviews with lobbyists from those law firms, other commercial lobbyists in Canberra and legal professional bodies. The article begins by establishing the unique nature of law firm lobbying. In particular, it looks at the technical skills law firm lobbyists possess, their access to specialist legal knowledge and their preference for administrative, over political, lobbying. The development of law firm lobbying is then discussed. This centres around changes to the legal profession, federal business laws and federal government decision-making. The article concludes by suggesting that law firm lobbying both reflects and stimulates changes in government decision-making and will grow in importance as the legal profession in Canberra grows.     

The lost generation: How the government and non-governmental organizations are protecting the rights of orphans in Uganda

Millions of Ugandan children have become orphaned over the last two decades, the primary cause being the increasing HIV/AIDS epidemic. This phenomenon has prompted the government to institute numerous legal reforms. These internal reforms, implemented in a legal environment based on English common law and increasingly, international standards, greatly influence the legal inheritance rights of Ugandan orphans and their chances for prosperity. In many regions, however, the traditional local mores trump both national and global standards, meaning that while Ugandan parents may own appreciable property upon death, their children rarely receive it, but rather fall victim to “property grabbing” or mismanagement by relatives. The key impediments to solving this problem and to Uganda’s adoption of a more egalitarian system of inheritance include the ineffectiveness of local councils, the inadequate enforcement of the Children Stature, and the heavily centralized and cumbersome structure of the national government. Therefore, significant reforms are needed, including the pronouncement of a national policy regarding orphans, the reduction of national reliance on NGOs, and the restoration of a national legislative effort to codify orphans’ property rights.     

中国反垄断执法机构评析

我国反垄断法建立了中国反垄断执法程序制度的基本框架，但反垄断执法机构存在多头执法、交叉执法等诸多缺陷，而执法机制的有效性是反垄断法有效实施的重要保障。本文对中国反垄断执法机构的现状进行了评析，并结合我国反垄断执法的实践以及外国经验的比较借鉴等因素，通过提高反垄断执法机构的权威性和独立性，增强《反垄断法》的操作性，建立多机构执法的协调机制，健全执法人员任命机制，完善当事人的救济权等途径，以期建立符合中国国情、保证反垄断法有效实施的执法体制。     

Defensive Enforcement: Human Rights in Indonesia

The objective of the article is to examine the human rights enforcement in Indonesian legal and political system. This is done by studying the legal basis of human rights, the process of proliferation of human rights discourse, and the actual controversies of human rights enforcement. The study has the effect of highlighting some of the immense deficits in ensuring that violations are treated under judicial procedure and the protection of human rights is available and accessible for victims. The author inevitably came into a conclusion that the openness of legal and political arenas for human rights discourses is not followed with a tangible impact on the entitlement positions of the people. The problems of the weak institutions and the unenthusiastic enforcement show that, in Indonesia, human rights are formally adopted as a political strategy to avoid substantial implementation.     

Die Selbstbehauptung und Selbstgefährdung des Friedens als Herrschaft des Rechts

Peace is conceivable only as a legal order. According to Hans Kelsen, a legal order is by its very nature a ‘coercive order’. Thus, peace and coercion are not mutually exclusive, but refer to each other in the concept of law. In this contribution, we elaborate and problematize the paradoxical relationship between coercion and peace in theoretical and historical perspective. For this, we differentiate between arbitrary force and legal enforcement in the context of world-order politics. While we argue in favor of peace through law enforcement, we also emphasize the element of arbitrariness in the concept and historical formation of law. This is to say that the stabilization of peace through legal coercion goes hand in hand with its simultaneous destabilization. The text unfolds this dilemma with reference to the evolution of the theory and practice of legitimizing the use of force from past to present. We argue that the dilemma cannot be overcome, but it can be mitigated through the creation of a rule of law, which allows for a reflexive treatment of the tension between peace and coercion.     

Domestic Institutions and regional representation in the European Union: the case of Austria

Multi-level governance in the European Union is a well-established model in the EU literature. An area of ongoing focus within that literature has been the regional representation offices that have proliferated in Brussels. This article addresses the research question of how domestic institutional arrangements affect the strategies of regions seeking representation at the European level. Based on the results of original interviews with directors and deputy-directors of Austrian regional representation offices in Brussels to illustrate the approach these offices take when interacting with other European institutions and with Austrian federal representatives, this study builds on the regional representation literature that has stressed the pre-eminence of state institutional structures in understanding the role of regional representation offices and argues that the importance of the offices is best examined through a focus on state level institutions and power arrangements rather than on office impact at the European level.     

The cumul des mandats,local power and political parties in France

French politicians show an unusual appetite for combining local and national elective offices, the practice known as the cumul des mandats. This feature of the French political system has arisen from the specific characteristics of central‐local relations in France and from the weakness of French political parties, which it has in turn reinforced. The cumul has survived both the ‘nationalisation’ of French politics under the Fifth Republic and the decentralisation legislation of the early 1980s, which removed some of its functions for local government. While multiple office‐holding is now limited by law, the incentives to combine the posts of Deputy and mayor for the same town are undiminished.     

我国执法权配置的法律实证分析

执法权是国家权力体系中最活跃、最重要的一项权力,其行使的得当与否与每个公民的切身利益息息相关。然而,从目前的情况看,我国执法权的行使还存在着令人忧虑的问题:一方面执法权交叉重叠;另一方面执法权又行使不力。造成这一结果的直接原因是我国的法律制度在执法权配置上存在漏洞,即现行立法过多迁就旧的行政管理体制,过于强调部门的利益,执法权被支解,执法主体过多过滥;同时现行法律制度过于注重对执法行为的约束,忽略执法权的科学配置。这些问题都有待于在我国的立法过程中逐步得到解决,即加强与完善我国各级政府的组织立法,规范各级执法权。     

The Norwegian Supreme Court and Equitable Considerations: Problematic Aspects of Legal Reasoning

Legitimacy, confidence and autonomy in the court system are dependent on people trusting the institution to make decisions based on predefined legal rules. Simultaneously, confidence in the system is also dependent on the system's capability to adjust to changes in values in society. The Norwegian courts appear to be increasingly basing their rulings on ‘equitable considerations’. This involves the making of decisions by reference not only to predefined rules – as expressed in structures or pre‐existing legal practice – but also to policy considerations such as utility and fairness. Judicial decisions made with reference to political considerations imply that the courts are arrogating a role that democratic theory reserves for legislators. What happens when ‘equitable considerations’ play a large part in the decisions of the Supreme Court? Does the institution have capabilities and mechanisms that sustain such a judicial practice as a legitimate form of law enforcement? I argue that the capability to adjust to changes in society only seems possible if the judges act beyond the domain of traditional judicial competence. Through different kinds of mechanisms, elements of ‘equitable considerations’ over time become hidden and difficult to grasp. On the one hand, this makes it possible for the Supreme Court to sustain a judicial practice as a legitimate form of law enforcement, but simultaneously it creates problems of confidence and legitimacy because the premises for the decisions are not explicated.     

黑龙江扎龙自然保护区湿地保护的问题及法律对策

由于人口的迅速增加,经济活动的不断深入,再加上扎龙保护区湿地保护的法律意识不强,执法不力,保护滞后等原因,使目前该地区湿地资源破坏比较严重,生物类型、数量急剧减少,水体污染,过度盲目开发等等问题十分严峻。立足于该地区湿地的实际以及目前存在的主要问题,充分借鉴其他相关区域的经验和模式,打破传统的仅靠立法就能解决湿地问题的观点,科学分析,通过立法、执法、司法相互结合,构造起一个相对科学、系统的湿地保护法治体系,从而能真正地应用到实践中去解决问题,服务地方经济;同时,通过对扎龙地区湿地保护法律问题研究,能够为湿地保护的全国立法提供了良好的经验,推进我国湿地保护的法治进程。     

The Ups and Downs of State Budget Process Reform: Experience of Three Decades

From zero-base budgeting to the Government Performance and Results Act, state budgeting systems have been synonymous with budgeting reform for over 30 years. This article examines the trends, both long-term and short-term, which have been identified through analysis of state budgeting office practices. Particular emphasis has been placed on understanding the changes in performance measurement over the period of 1970 to 2000. The findings reveal trends such as changes in the makeup of budget office personnel, a lack of budget offices in moving toward cost accounting, and trends in budget preparation and budget documents. Some budget reforms seem to have plateaued, beginning in the mid-1990s, while other reforms have exhibited "backsliding." It is clear that the states are not all marching in unison in reforming their budget systems. As with earlier phases of this study, the 2000 data raise many questions that will be explored in future research.     

State Attorneys General, Entrepreneurship, and Consumer Protection in the New Federalism

Although many scholars have acknowledged the important roleof states in regulatory enforcement, few have studied the decisionsof the state attorneys general to pursue particular multi-statelitigation actions. State attorneys general act as politicalentrepreneurs because they aggressively seek out market failuresin society to justify stronger regulation. Their motivationto serve the public comes from the fact that they are electedin 43 states and the office is often used as a springboard intohigher political office. A probit model analyzing the decisionto join seven high-profile multi-state enforcement actions thatlook place between 1996 and 1998 reveals that state citizenideology and the institutional structure of the office havethe strongest effects on the decision to join a case.