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.     

Connecting research and practice: Perspectives on the role of manualized programs in youth work

While there is a strong movement in favor of the use of manual-based programs in the arena of social care, there is a view that such programs are not applicable in the more fluid setting of youth work, which operates informally, using dynamic and organic methods. A critical pedagogical approach to youth work engages young people by encouraging them to become inquisitive, to question why things are the way they are and to pose problems through which they can learn. For some, manualized or evidence-based programs are not seen as having a role in such contexts. However, to date, the international debate in relation to this issue has been limited by an absence of published studies focusing specifically on strategies to implement evidence-informed practice in youth work contexts. This article aims to address this gap in the literature. The Irish national youth organization Foróige, which works with more than 56,000 young people in Ireland on an annual basis, has developed a range of manualized evidence-informed resources to support its youth work over recent years. Drawing on research findings from a range of studies conducted with youth workers focusing on implementation of these resources, the article explores the benefits and tensions associated with the use of program manuals in a youth work context. The findings suggest that such resources have a valuable role to play in youth work if designed in collaboration with youth workers, showing respect for core youth work values and allowing for flexibility and adaptability in implementation.     

The dark(er) side of ‘state failure’: state formation and socio-political variation

Scholars concerned with the formation of states, specifically the relationship between state formation and war, hold one of two positions. Some agree with Charles Tilly’s historiological conclusion that war is decisive for the establishment of stateness and specify key concepts, in order to explain presumed discrepancies between past and present. Others point towards the international sphere in its current form and advocate a ‘war breaks states’ perspective. This paper argues that both standpoints neglect the ‘sub-national’ level. While proponents of the ‘war breaks states’ thesis are missing para-sovereign zones of rule, supporters of the ‘war makes states’ approach take a juridical view of statehood and focus on ‘state strength’. The failed states paradigm guiding contemporary security and development policy hinders an adequate analysis of the actual situation on the ground. Discussing the shortcomings of failed states approaches and state formation theorising, the paper proposes a conceptualisation in terms of socio-political variation instead of a mere dichotomisation of order. Some conclusive questions are raised, indicating future research directions linked to the historical sociology of state formation.     

中国行政法治三十年

改革开放的三十年就是中国行政法治发展的三十年。平稳的动力机制之下,行政法治稳步推进。对改革开放以来中国行政法治进行比较全面的考察并进行反思,以期引起学术界对中国行政法治更广泛和深入的思考。     

论完善社会主义新农村的法治建设

法治建设同社会主义新农村建设是紧密相联、不可分割的.社会主义新农村建设的进程,本身就是一个农村法治不断完善、发展的过程.文章试从新农村法治建设的基本内涵出发,针对农村中突出和集中的法治问题进行分析,提出健全法律法规,提高农民法律意识,完善法律机制等对策,以推进社会主义新农村的法治建设.     

全球化进程中法治基础的转变——以世界主义民主理论的全球治理为出发点

全球化进程使以主权国家为核心的世界秩序发生变化,以世界主义民主理论为基础的全球治理理论的兴起给传统法治理论提供了新的研究思路。在全球化背景下,从世界主义民主的视角来看待法治理论所面临的问题,就是要重新审视全球化背景下民族国家法治的政治基础问题,这也是中国法理学面临的重要问题。     

以科技侦查推动侦查模式的根本变革

现代社会,犯罪数量持续高发,犯罪类型不断衍生,犯罪手段不断升级,犯罪活动方式不断变化,给侦查工作带来了许多新的挑战。如果仍然以“人证为主”的侦查模式作为侦查工作的主导模式,必然导致侦查成本成倍增加,破案率大幅下降。侦查模式由“人证”向“物证”的转变势在必行。在实现刑事侦查模式的转化中,现代科学技术在实现现代“物证”的司法证明中发挥了巨大的作用。科学技术能客观、及时地提供科学证据,在未来的司法活动中将大显身手。     

辨认结论的证据资格和证明力探讨

辨认结论具有客观性、关联性及合法性,应具有证据资格;辨认结论的证明力应通过辨认结论的可靠性、关联程度等方面进行考量.根据辨识主体的不同,辨认结论应归入证人证言、被害人陈述、犯罪嫌疑人供述与辩解.单一的辨认结论不能作为定案的唯一根据.     

刑事审判中运用品格证据质疑证人的可信性

品格证据在质疑证人可信性的刑事审判中具有很大的运用空间.人类长期的观察和经验表明,人类行为具有重复性和模式化的特征,因此判断证人行为的一个重要标志就是证人的品格.品格证据是指能够证明某些诉讼参与人品格或品格特征的证据,关涉到某人的道德品质和是非评价,应用到司法实践中,就是通过运用品格证据证明证人是否具有可信性来佐证案件的其他证据,帮助法官查明案情,准确断案,保障诉讼活动公平、公正地进行.     

不同消毒方式对现场DNA检出影响研究

目的 探讨新型冠状病毒敏感的消毒方式对于常见现场生物物证如血、脱落细胞的检出影响,探索在疫情期间现场勘查、实验室检验及尸体解剖前后的合理消毒方式.方法 采用《消毒剂使用指南》推荐的几种不同浓度化学消毒剂和紫外线照射等方式,对常量的血、口腔拭子和稀释的血、唾液斑进行作用后的样本DNA检出情况进行对比.结果 常用消毒方式对...