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Sans: Efficient Densest Subgraph Discovery Over Relational Graphs Without Materialization, Yudong Niu, Yuchen Li, Jiaxin Jiang, Laks V. S. Lakshmanan May 2025

Sans: Efficient Densest Subgraph Discovery Over Relational Graphs Without Materialization, Yudong Niu, Yuchen Li, Jiaxin Jiang, Laks V. S. Lakshmanan

Research Collection School Of Computing and Information Systems

How can we efficiently identify the densest subgraph over relational graphs? Existing dense subgraph discovery (DSD) approaches assume that a relational graph H is already derived from a heterogeneous data source and they focus on efficient discovery of the densest subgraph on the materialized H. Unfortunately, materializing relational graphs can be resource-intensive, which thus limits the practical usefulness of existing algorithms over large datasets. To mitigate this, we propose a novel Summary-bAsed deNsest Subgraph discovery (SANS) system. Our unique summary-based peeling algorithm forms the core of SANS. Following the peeling paradigm, it utilizes summaries of each node's neighborhood to efficiently …


Building Bridges Across Papua New Guinea’S Digital Divide In Growing The Ict Industry, Marc Cheong, Sankwi Abuzo, Hideaki Hata, Priscilla Kevin, Winifred Kula, Benson Mirou, Christoph Treude, Dong Wang, Raula Gaikovina Kula May 2025

Building Bridges Across Papua New Guinea’S Digital Divide In Growing The Ict Industry, Marc Cheong, Sankwi Abuzo, Hideaki Hata, Priscilla Kevin, Winifred Kula, Benson Mirou, Christoph Treude, Dong Wang, Raula Gaikovina Kula

Research Collection School Of Computing and Information Systems

Papua New Guinea (PNG) is an emerging tech society with an opportunity to overcome geographic and social boundaries, in order to engage with the global market. However, the current tech landscape, dominated by Big Tech in Silicon Valley and other multinational companies in the Global North, tends to overlook the requirements of emerging economies such as PNG. This is becoming more obvious as issues such as algorithmic bias (in tech product deployments) and the digital divide (as in the case of non-affordable commercial software) are affecting PNG users. The Open Source Software (OSS) movement, based on extant research, is seen …


“Ronaldo’S A Poser!”: How The Use Of Generative Ai Shapes Debates In Online Forums, Yuhan Zeng, Yingxuan Shi, Xuehan Huang, Fiona Fui-Hoon Nah, Ray Lc May 2025

“Ronaldo’S A Poser!”: How The Use Of Generative Ai Shapes Debates In Online Forums, Yuhan Zeng, Yingxuan Shi, Xuehan Huang, Fiona Fui-Hoon Nah, Ray Lc

Research Collection School Of Computing and Information Systems

Online debates can enhance critical thinking but may escalate into hostile attacks. As humans are increasingly reliant on Generative AI (GenAI) in writing tasks, we need to understand how people utilize GenAI in online debates. To examine the patterns of writing behavior while making arguments with GenAI, we created an online forum for soccer fans to engage in turn-based and free debates in a post format with the assistance of ChatGPT, arguing on the topic of "Messi vs Ronaldo". After 13 sessions of two-part study and semi-structured interviews with 39 participants, we conducted content and thematic analyses to integrate insights …


Flexfl: Flexible And Effective Fault Localization With Open-Source Large Language Models, Chuyang Xu, Zhongxin Liu, Xiaoxue Ren, Gehao Zhang, Ming Liang, David Lo May 2025

Flexfl: Flexible And Effective Fault Localization With Open-Source Large Language Models, Chuyang Xu, Zhongxin Liu, Xiaoxue Ren, Gehao Zhang, Ming Liang, David Lo

Research Collection School Of Computing and Information Systems

Fault localization (FL) targets identifying bug locations within a software system, which can enhance debugging efficiency and improve software quality. Due to the impressive code comprehension ability of Large Language Models (LLMs), a few studies have proposed to leverage LLMs to locate bugs, i.e., LLM-based FL, and demonstrated promising performance. However, first, these methods are limited in flexibility. They rely on bug-triggering test cases to perform FL and cannot make use of other available bug-related information, e.g., bug reports. Second, they are built upon proprietary LLMs, which are, although powerful, confronted with risks in data privacy. To address these limitations, …


Sigscope: Detecting And Understanding Off‑Chain Message Signing‑Related Vulnerabilities In Decentralized Applications, Sajad Meisami, Hugo Dabadie, Song Li, Yuzhe Tang, Yue Duan May 2025

Sigscope: Detecting And Understanding Off‑Chain Message Signing‑Related Vulnerabilities In Decentralized Applications, Sajad Meisami, Hugo Dabadie, Song Li, Yuzhe Tang, Yue Duan

Research Collection School Of Computing and Information Systems

In Web 3.0, an emerging paradigm of building decentralized applications or DApps is off-chain message signing, which has advantages in performance, cost efficiency, and usability compared to conventional transaction-signing schemes. However, message signing burdens DApp developers with extra coding complexity and message designing, leading to new security risks.This paper presents the first systematic study to uncover and characterize the security issues in off-chain message signing schemes and the DApps built atop them. We present a holistic static-analysis framework, SigScope, that uniquely combines the insights extracted from DApp front-end code (HTML and Javascript) off-chain and back-end smart contracts on-chain. We evaluate …


Real-Time Rectifying Flight Control Misconfiguration Using Intelligent Agent, Ruidong Han, Shangzhi Xu, Juanru Li, Elisa Bertino, David Lo, Jianfeng Ma, Siqi Ma May 2025

Real-Time Rectifying Flight Control Misconfiguration Using Intelligent Agent, Ruidong Han, Shangzhi Xu, Juanru Li, Elisa Bertino, David Lo, Jianfeng Ma, Siqi Ma

Research Collection School Of Computing and Information Systems

Configurations are supported by most flight control systems, allowing users to control a flying drone adapted to complexities such as environmental changes or mission alterations. Such an advanced functionality also introduces a significant problem—misconfiguration settings. It may cause drone instability, threaten drone safety, and potentially lead to substantial financial loss. However, detecting and rectifying misconfigurations across different flight control systems is challenging because (1) (mis)configuration-related code snippets might be syntactically correct and thus hard to identify through traditional code analysis; (2) the response to each configuration varies under different flying scenarios.In this article, we propose and implement a novel rectification …


Cyberoception: Finding A Painlessly-Measurable New Sense In The Cyberworld Towards Emotion-Awareness In Computing, Tadashi Okoshi, Zexiong Gao, Yi Zhen Tan, Takumi Karasawa, Takeshi Miki, Wataru Sasaki, Rajesh Krishna Balan May 2025

Cyberoception: Finding A Painlessly-Measurable New Sense In The Cyberworld Towards Emotion-Awareness In Computing, Tadashi Okoshi, Zexiong Gao, Yi Zhen Tan, Takumi Karasawa, Takeshi Miki, Wataru Sasaki, Rajesh Krishna Balan

Research Collection School Of Computing and Information Systems

In Affective computing, recognizing users’ emotions accurately is the basis of affective human–computer interaction. Understanding users’ interoception contributes to a better understanding of individually different emotional abilities, which is essential for achieving inter-individually accurate emotion estimation. However, existing interoception measurement methods, such as the heart rate discrimination task, have several limitations, including their dependence on a well-controlled laboratory environment and precision apparatus, making monitoring users’ interoception challenging. This study aims to determine other forms of data that can explain users’ interoceptive or similar states in their real-world lives and propose a novel hypothetical concept “cyberoception,” a new sense (1) which …


Hierarchical Frameworks For Scaling-Up Multi-Agent Coordination, Minghong Geng May 2025

Hierarchical Frameworks For Scaling-Up Multi-Agent Coordination, Minghong Geng

Research Collection School Of Computing and Information Systems

Multi-agent reinforcement learning has emerged as a powerful framework for developing collaborative behaviors in autonomous systems. However, existing MARL methods often struggle with scalability in terms of both the number of agents and decision-making horizons. My research focuses on developing hierarchicalapproaches to scale up MARL systems through two complementary directions: structural scaling by increasing the number of coordinated agents and temporal scaling by extending planning horizons. My initial work introduced HiSOMA, a hierarchical framework integrating self-organizing neural networks with MARL forlong-horizon planning, and MOSMAC, a benchmark for evaluating MARL methods on multi-objective MARL scenarios. Building on these foundations, my recent …


Toward Better Comprehension Of Breaking Changes In The Npm Ecosystem, Dezhen Kong, Jiakun Liu, Lingfeng Bao, David Lo May 2025

Toward Better Comprehension Of Breaking Changes In The Npm Ecosystem, Dezhen Kong, Jiakun Liu, Lingfeng Bao, David Lo

Research Collection School Of Computing and Information Systems

Code evolution is prevalent in software ecosystems, which can provide many benefits, such as new features, bug fixes, security patches, while still introducing breaking changes that make downstream projects fail to work. Breaking changes cause a lot of effort to both downstream and upstream developers: downstream developers need to adapt to breaking changes and upstream developers are responsible for identifying and documenting them. In the NPM ecosystem, characterized by frequent code changes and a high tolerance for making breaking changes, the effort is larger.For better comprehension of breaking changes in the NPM ecosystem and to enhance breaking change detection tools, …


Essays On Spatial Economics And International Trade, Yunlong Song May 2025

Essays On Spatial Economics And International Trade, Yunlong Song

Dissertations and Theses Collection (Open Access)

This dissertation consists of two chapters that study the China’s spatial economy in the context of heterogenous skill workers, local capital investment, and foreign direct investment (FDI). The first chapter studies how production factor accumulations in space respond to economic shocks or events, and how those responses modify the aggregate and distributional impacts of shocks. To examine their responses and implications, we develop a dynamic spatial model that incorporates capital accumulation and skill acquisition. Focusing on China’s trade liberalization and infrastructure expansion in the early 2000s, we show that allowing for capital accumulation amplifies welfare gains and intensifies between-skill inequality, …


Felt Obligation, Knowledge Sharing And Innovation Performance: The Role Of Team Performance Goal Orientation, Zenan Wen May 2025

Felt Obligation, Knowledge Sharing And Innovation Performance: The Role Of Team Performance Goal Orientation, Zenan Wen

Dissertations and Theses Collection (Open Access)

In today’s dynamic work environment, individual innovation is vital for organizational success. While knowledge sharing is a recognized driver of innovation, less is known about the internal motivational forces that compel employees to share knowledge. Drawing on the role identity theory, this research examines how felt obligation—a normative motivation, whereby individuals, based on their perceived role identities, believe they should care about organizational goals and contribute to them—encourages knowledge sharing and subsequently enhances innovation performance. Furthermore, I theorize that this relationship is strengthened in teams with higher performance goal orientation (TPGO), where norms and expectations regarding performance excellence amplify the …


The Dynamics Of Power Transfer In Organizations: Examining Downward Deference And Its Workplace Consequences, Hoang Bao My Nguyen May 2025

The Dynamics Of Power Transfer In Organizations: Examining Downward Deference And Its Workplace Consequences, Hoang Bao My Nguyen

Dissertations and Theses Collection (Open Access)

This dissertation examines managerial power transfer as a core mechanism through which less-hierarchical management unfolds in organizations. While traditional management research has emphasized formal authority and top-down control, emerging organizational forms increasingly call on managers to share power with subordinates. Despite growing interest in constructs like empowerment, delegation, and participative leadership, the phenomenon of power transfer remains conceptually fragmented and undertheorized.

To address this, the dissertation defines power transfer as the intentional redistribution of authority, control, or resources by powerholders to lower-power individuals. Chapter 1 develops a typology of power transfer behaviors, organized along two key dimensions: extent of control …


The Backdrop Of Leadership: How Environmental Awe Influences Charisma Attributions, Jack Mcguire, Nicolas Bastardoz, Leonie J. Hentrup, David De Cremer, Jochen I. Menges May 2025

The Backdrop Of Leadership: How Environmental Awe Influences Charisma Attributions, Jack Mcguire, Nicolas Bastardoz, Leonie J. Hentrup, David De Cremer, Jochen I. Menges

Research Collection Lee Kong Chian School Of Business

Charisma is often attributed to leaders based on how they look, talk, and behave. Yet very little is known about the role of the physical environment in influencing attributions of leader charisma. The role of the physical environment is crucial because leaders inevitably occupy physical spaces that vary across contexts. In this research, we find that the grandeur of the physical environment, specifically in its ability to induce awe, enhances attributions of charisma for leaders who are not already known to be charismatic. First, in a field experiment, we show that a real business leader is attributed with more charisma …


Public Health Messaging About Dengue On Facebook In Singapore During The Covid-19 Pandemic: Content Analysis, Shirley S. Ho, Mengxue Ou, Nova Mengxia Huang, Agnes S.F. Chuah, Vanessa S. Ho, Sonny Rosenthal May 2025

Public Health Messaging About Dengue On Facebook In Singapore During The Covid-19 Pandemic: Content Analysis, Shirley S. Ho, Mengxue Ou, Nova Mengxia Huang, Agnes S.F. Chuah, Vanessa S. Ho, Sonny Rosenthal

Research Collection College of Integrative Studies

Background:Dengue, a mosquito-borne disease, has been a health challenge in Singapore for decades. In 2020, during the COVID-19 pandemic, Singapore encountered a serious dengue outbreak and deployed various communication strategies to raise public awareness and mitigate dengue transmission.Objective:Drawing on the Crisis and Emergency Risk Communication (CERC) framework, this study examines how dengue-related messages communicated on Facebook (Meta) during the COVID-19 pandemic fall into the CERC themes. This study also seeks to understand how these themes differ between dengue outbreak (eg, 2020) and nonoutbreak years (eg, 2021). In addition, we explore how message themes on dengue changed across different CERC phases …


Strategizing Towards The Future Hospital: A Systems Thinking Approach, Ashish Kumar, Sean Shao Wei Lam, Sze Ling Chan, Yingqi Xu, Yao Ge, Geoffrey Kah Tack Gui, Hiang Khoon Tan May 2025

Strategizing Towards The Future Hospital: A Systems Thinking Approach, Ashish Kumar, Sean Shao Wei Lam, Sze Ling Chan, Yingqi Xu, Yao Ge, Geoffrey Kah Tack Gui, Hiang Khoon Tan

Research Collection School Of Economics

Background: The complex systemic nature of Future Hospital design in the rapidly ageing city-state of Singapore calls for systems thinking. We apply this approach to answer two research questions: (i) What are the variables that drive the present and future dynamics of the Future Hospital system? (ii) How are these driving variables related? Methods: Causal loop diagrams (CLDs) were developed collaboratively by a cross-functional system modelling team through group modelling discussions and reviews, totalling 20 sessions. Network analysis of the resulting CLDs was used to identify dominant variables. Results: Seven interlocking CLDs (national view, cluster view, and study hospital top …


Smu Appoints Professor Zhang Liandong As New Dean Of School Of Accountancy, Singapore Management University May 2025

Smu Appoints Professor Zhang Liandong As New Dean Of School Of Accountancy, Singapore Management University

SMU Press Releases and News

The Singapore Management University (SMU) has appointed Professor Zhang Liandong [张连栋教授] as the new Dean of its School of Accountancy (SOA), effective 1 July 2025. With over seven years of leadership experience at SOA, Professor Zhang will lead strategic initiatives to elevate the School’s academic reputation and impact.


Of Headlamps And Marbles: A Motivated Perceptual Approach To The Dynamic And Dialectic Nature Of Fairness, Michael Ramsay Bashshur, Laurie J. Barclay, Marion Fortin May 2025

Of Headlamps And Marbles: A Motivated Perceptual Approach To The Dynamic And Dialectic Nature Of Fairness, Michael Ramsay Bashshur, Laurie J. Barclay, Marion Fortin

Research Collection Lee Kong Chian School Of Business

How do people perceive fairness? Recently, fairness scholars have raised important theoretical questions related to what information is used in fairness perceptions, why this information is emphasized, and how fairness perceptions can change over time. Integrating the Brunswikian lens approach with a motivated cognition perspective, we develop the Motivated Perceptual Approach (MPA) to highlight how people can be motivated to selectively perceive and weight cues to form fairness perceptions that align with their motives. However, these motives can change over time and through interaction with motivated others. By illuminating the dynamic and dialectic processes underlying fairness perceptions, the MPA sheds …


Strategic Thinking Skills: A Key To Collective Economic Success, Syngjoo Choi, Seonghoon Kim, Wooyoung Lim May 2025

Strategic Thinking Skills: A Key To Collective Economic Success, Syngjoo Choi, Seonghoon Kim, Wooyoung Lim

ROSA Journal Articles and Publications

We conduct a large-scale experiment to measure elementary aspects of strategic thinking skills and their linkage to labor market outcomes. Two incentivized measures of higher-order rationality and backward induction are developed. Males' (females') strategic thinking skills are positively (negatively) associated with individual labor income. However, among married individuals, strategic thinking skills are significantly and positively associated with their household labor income regardless of gender, highlighting the importance of strategic thinking skills for collective economic success. We argue that the intrahousehold channels encompassing collective labor supply with home-to-workplace spillover and marriage assortative matching offer the most plausible explanation for our findings.


Guest Editorial: When Multimedia Meets Food: Multimedia Computing For Food Data Analysis And Applications, Weiqing Min, Shuqiang Jiang, Petia Radeva, Vladimir Pavlovic, Chong-Wah Ngo, Kiyoharu Aizawa, Wanqing Li May 2025

Guest Editorial: When Multimedia Meets Food: Multimedia Computing For Food Data Analysis And Applications, Weiqing Min, Shuqiang Jiang, Petia Radeva, Vladimir Pavlovic, Chong-Wah Ngo, Kiyoharu Aizawa, Wanqing Li

Research Collection School Of Computing and Information Systems

Food is central in our life for its fundamental role in our survival, health, mood and culture. The deployment of various networks (e.g., IoT and mobile networks), devices (e.g., hyperspectral imaging devices, electronic nose/tongue), databases (e.g., nutrition tables and food compositional databases), recipe-sharing websites (e.g., Yummly and Meishijie) and social media (e.g., Twitter and Weibo) has generated unprecedented volumes of multi-modal food data. Such multi-source multi-modal food data provides new perspectives to analyze and understand food consumption via multimedia computing. Riding on the wave of AI, food-oriented multimedia computing integrates AI, multimedia technology and food science to enable a wide …


Fixdrive: Automatically Repairing Autonomous Vehicle Driving Behaviour For $0.08 Per Violation, Yang Sun, Christopher M. Poskitt, Kun Wang, Jun Sun May 2025

Fixdrive: Automatically Repairing Autonomous Vehicle Driving Behaviour For $0.08 Per Violation, Yang Sun, Christopher M. Poskitt, Kun Wang, Jun Sun

Research Collection School Of Computing and Information Systems

Autonomous Vehicles (AVs) are advancing rapidly, with Level-4 AVs already operating in real-world conditions. Current AVs, however, still lag behind human drivers in adaptability and performance, often exhibiting overly conservative behaviours and occasionally violating traffic laws. Existing solutions, such as runtime enforcement, mitigate this by automatically repairing the AV's planned trajectory at runtime, but such approaches lack transparency and should be a measure of last resort. It would be preferable for AV repairs to generalise beyond specific incidents and to be interpretable for users. In this work, we propose FixDrive, a framework that analyses driving records from near-misses or law …


Scenario-Driven And Context-Aware Automated Accessibility Testing For Android Apps, Yuxin Zhang, Sen Chen, Xiaofei Xie, Zibo Liu, Lingling Fan May 2025

Scenario-Driven And Context-Aware Automated Accessibility Testing For Android Apps, Yuxin Zhang, Sen Chen, Xiaofei Xie, Zibo Liu, Lingling Fan

Research Collection School Of Computing and Information Systems

Mobile accessibility is increasingly important nowadays as it enables people with disabilities to use mobile applications to perform daily tasks. Ensuring mobile accessibility not only benefits those with disabilities but also enhances the user experience for all users, making applications more intuitive and user-friendly. Although numerous tools are available for testing and detecting accessibility issues in Android applications, a large number of false negatives and false positives persist due to limitations in the existing approaches, i.e., low coverage of UI scenarios and lack of consideration of runtime context. To address these problems, in this paper, we propose a scenario-driven exploration …


Acccred: Improved Accountable Anonymous Credentials With Dynamic Triple-Hiding Committees, Sijiang Xie, Rui Shi, Yang Yang, Huiqin Xie, Yingjiu Li, Robert H. Deng May 2025

Acccred: Improved Accountable Anonymous Credentials With Dynamic Triple-Hiding Committees, Sijiang Xie, Rui Shi, Yang Yang, Huiqin Xie, Yingjiu Li, Robert H. Deng

Research Collection School Of Computing and Information Systems

Accountable anonymous credentials protect user privacy while holding the accountability of ill-intentioned individuals, which is a critical feature for applications such as online payments and other financial services. Existing accountable anonymous credentials rely on a public committee of trustworthy members who are assumed not to collude and are well protected to perform privacy revocation. However, this assumption is unsound in blockchain-based cryptocurrency systems because the selected committees may involve nodes with significant stakes, and public nodes serving as committee members are vulnerable against targeted attacks from high-computing power adversaries. In this paper, we propose an improved accountable anonymous credential called …


Towards Multimodal Empathetic Response Generation: A Rich Text-Speech-Vision Avatar-Based Benchmark, Han Zhang, Zixiang Meng, Meng Luo, Hong Han, Lizi Liao, Erik Cambria, Hao Fei May 2025

Towards Multimodal Empathetic Response Generation: A Rich Text-Speech-Vision Avatar-Based Benchmark, Han Zhang, Zixiang Meng, Meng Luo, Hong Han, Lizi Liao, Erik Cambria, Hao Fei

Research Collection School Of Computing and Information Systems

Empathetic Response Generation (ERG) is one of the key tasks of the affective computing area, which aims to produce emotionally nuanced and compassionate responses to user's queries. However, existing ERG research is predominantly confined to the singleton text modality, limiting its effectiveness since human emotions are inherently conveyed through multiple modalities. To combat this, we introduce an avatar-based Multimodal ERG (MERG) task, entailing rich text, speech, and facial vision information. We first present a large-scale high-quality benchmark dataset, AvaMERG, which extends traditional text ERG by incorporating authentic human speech audio and dynamic talking-face avatar videos, encompassing a diverse range of …


Iot In Sustainability And Iot In The Ai And Metaverse Age, Yuzhou Qian, Keng Siau May 2025

Iot In Sustainability And Iot In The Ai And Metaverse Age, Yuzhou Qian, Keng Siau

Research Collection School Of Computing and Information Systems

The Internet of Things (IoT) is a modern technology that has gained large popularity and is still developing. Connecting heterogeneous devices, such as phones, vehicles, and household appliances, IoT has brought convenience to our lives. Further, IoT plays a significant role in enhancing environmental sustainability. It provides timely data about different devices and enables users and managers to directly control the objects. IoT can optimize the existing energy systems and promote the usage of renewable technologies. In this paper, we discuss how IoT supports green initiatives (i.e., how it is applied in different sectors), how it can be "green" itself …


Seaexam And Seabench: Benchmarking Llms With Local Multilingual Questions In Southeast Asia, Chaoqun Liu, Wenxuan Zhang, Jiahao Ying, Mahani Aljunied, Anh Tuan Luu, Lidong Bing May 2025

Seaexam And Seabench: Benchmarking Llms With Local Multilingual Questions In Southeast Asia, Chaoqun Liu, Wenxuan Zhang, Jiahao Ying, Mahani Aljunied, Anh Tuan Luu, Lidong Bing

Research Collection School Of Computing and Information Systems

This study introduces two novel benchmarks, SeaExam and SeaBench, designed to evalu ate the capabilities of Large Language Models (LLMs) in Southeast Asian (SEA) application scenarios. Unlike existing multilingual datasets primarily derived from English translations, these benchmarks are constructed based on real world scenarios from SEA regions. SeaExam draws from regional educational exams to form a comprehensive dataset that encompasses sub jects such as local history and literature. In contrast, SeaBench is crafted around multi turn, open-ended tasks that reflect daily inter actions within SEA communities. Our evalua tions demonstrate that SeaExam and SeaBench more effectively discern LLM performance on …


The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat May 2025

The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat

Research Collection School Of Accountancy

In this study, we provide evidence on the effects of state tax whistleblower laws. We exploit a novel 2010 amendment to New York’s False Claims Acts (FCA) that explicitly extended whistleblower incentives to corporate income tax whistleblowers. We identify treated firms (firms exposed to New York’s FCA) using establishment-level data and descriptive analyses. Using a sample of firms exposed to New York and neighboring states, we find evidence that New York’s FCA reduced state tax avoidance. In cross-sectional tests, we find that effects are increasing in firms that grant fewer employee stock options and industry regulation, consistent with deterrence increasing …


Monitoring Incentives And Tax Planning: Evidence From State-Owned Enterprises, Eva Eberhartinger, David M. P. Samuel May 2025

Monitoring Incentives And Tax Planning: Evidence From State-Owned Enterprises, Eva Eberhartinger, David M. P. Samuel

Research Collection School Of Accountancy

This study provides new evidence on the association of state ownership and tax planning by showing that a state owner’s monitoring incentives affect a firm’s tax planning. Using the setting of a developed market economy, Germany, we distinguish between state owners that directly benefit from state-owned enterprises’ (SOEs’) income tax payments and those that do not. Our results indicate that state ownership is not associated with less tax planning unless the state owner directly benefits from higher tax payments. These results are robust to various specifications and suggest that shareholders’ monitoring incentives are a determinant of a firm’s tax planning …


Entangled Exclusions: Borders, Frontiers And Urban Geopolitics From Northeast India, Prerona Das, Gaurav Mittal, Jasnea Sarma May 2025

Entangled Exclusions: Borders, Frontiers And Urban Geopolitics From Northeast India, Prerona Das, Gaurav Mittal, Jasnea Sarma

Research Collection College of Integrative Studies

An epicentre of ethnicity-based identity politics and exclusions, India's northeastern region has long been politically imagined as both a ‘frontier’ and ‘borderland’ for state control, territorialization, extractive economies and (re)developments by colonial and subsequent post-colonial regimes. In post-independence India, the region experienced many territorial assertions made on ethnic grounds. With the rise of religio-national and neoliberal politics, new urban ‘developments’ and connectivity projects in the region have deepened exclusions based on class, caste, ethnic and religious borders. These have, in turn, led to further displacement, enclavization, and ghettoization of minority communities who are deemed ‘non-native’ along ethnocentric lines. Taking two …


More Concerns About Atmospheric Methane Removal Efforts, Joshua Luczak May 2025

More Concerns About Atmospheric Methane Removal Efforts, Joshua Luczak

Research Collection College of Integrative Studies

The National Oceanic and Atmospheric Administration reported record-high global atmospheric carbon dioxide levels (419.3 ppm) in 2023, alongside atmospheric methane levels (1922.6 ppb) now over 160% above pre-industrial levels. The World Meteorological Organization predicts 2024 could surpass 2023 as the warmest year on record, with more frequent and severe extreme weather events. Meeting the Paris Climate goal of limiting global warming to well below 2°C—or ideally 1.5°C—above pre-industrial levels is becoming increasingly difficult. To address these challenges, efforts are expanding beyond reducing greenhouse gas emissions. While carbon dioxide removal (CDR) technologies have been the focus, attention is now turning to …


Infrastructuring Planetary Rural Geographies: A View From China’S Rural Construction Movement, Ningning Chen, Lily Kong, Yurui Li May 2025

Infrastructuring Planetary Rural Geographies: A View From China’S Rural Construction Movement, Ningning Chen, Lily Kong, Yurui Li

Research Collection School of Social Sciences

This commentary responds to Wang et al.'s (2023) call for planetary rural geographies by attending to the neglected infrastructural dimensions. In so doing, we show how China's rural construction movement demonstrates Wang et al.'s (2023) three geographies of planetary rurality: as spaces of crisis, conflict, and hope. Simultaneously, we address how planetary rural thinking can foreground infrastructural geographies and their destabilization of urban-centered discourses, leading to a reconsideration of rural–urban relationality. We then identify new insights that critical infrastructural studies offer to planetary rural geographies. This includes an emphasis on the material grounds, hidden politics, and non-linear temporal patterns of …