Technologies of Displacement and Children’s Right to Asylum in Sweden

Through an analysis of 100 asylum decisions and 10 interviews with 20 asylum officers at the Swedish Migration Agency this article reveals two intricate processes through which children’s rights are displaced in the Swedish asylum process; by overlooking children’s individual claims for asylum through a circle of neglect, and negating children’s best interests. The article demonstrates how the balancing act between migration control on one hand and children’s rights on the other hand plays out in the asylum process, which results in a double displacement; the children are not adult enough to be addressed as asylum seekers and not children enough to deserve qualification as bearer of children’s rights. An in-depth analysis of everyday practices at institutions applying children’s rights is essential both to understand the reproduction of discrepancies between rights on paper and rights in practice, and to explore the potential of rights to disrupt oppressive vehicles of power.     

Audit for Whom? Time to Review Roles of Independent Auditors in Hong Kong

The Hong Kong government has been reforming its laws regarding accounting practices in recent years, to pre-empt problems similar to that of Enron. It correctly recognizes an opportunity to enhance and distinguish the financial system in Hong Kong and create a competitive advantage for Hong Kong. The sixty-five billion dollar question is: what is the right approach for accounting practice reform? One obvious approach is to model reform after the Sarbanes Oxley Act (SOX). The SOX increases personal liabilities of senior management and introduces extremely cumbersome compliance processes (s 3 (b)(ix) of Minutes of Bills Committee of Financial Reporting Council Bill. (19 July 2005)). While this approach may be the right move for the United States, because rescuing investor confidence is paramount, a similar approach may not be optimal for Hong Kong. Hong Kong relies, to a great degree, on foreign investments and a heavy-handed approach may scare investments away (Charles E. Schumer &; Michael R. Bloomberg To Save New York, Learn from London, Wall Street Journal 1 Nov 2006). This paper, argues that failure of independent auditors was mainly caused by bad incentives. In particular, auditors were hired by and responsible to the management of companies. Thus, there is no surprise that auditors were less diligent in finding problems caused by management. Furthermore, proposing of an alternate to the SOA’s approach. Specifically, a new legal approach should be enforced that allows shareholders to sue auditors when failure to uncover accounting issues causes loss of shareholders’ values.