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An Investigation Of Goodwill Accounting Policy Choice Within A Specific Knowledge Framework, Pearl H. N. Tan Jun 2001

An Investigation Of Goodwill Accounting Policy Choice Within A Specific Knowledge Framework, Pearl H. N. Tan

Research Collection School Of Accountancy

This study, using Singapore data, investigates the relationship between Chief Executive Officers' (CEO) specific knowledge and the accounting method choice on capitalisation of goodwill. International Accounting Standard 22 (1987), applicable in Singapore in 1996, the year of the study, permits a choice between capitalisation with subsequent amortisation and immediate write-off of goodwill to reserves. This study proposes a positive relationship between human capital specificity of CEOs and the recognition of purchased goodwill on the balance sheet. Specific knowledge is unique to firms and is acquired through experience. Given that specialised assets arise from firm-specific circumstances, firm-specific knowledge potentially explains the …

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Intelligent Island Discourse: Singapore’S Discursive Negotiation With Technology, Alwyn Lim Jun 2001

Intelligent Island Discourse: Singapore’S Discursive Negotiation With Technology, Alwyn Lim

Research Collection School of Social Sciences

The small nation-state of Singapore has increasingly been referred to in the popular media as the Intelligent Island of the future. With significant state investment in the promotion and dissemination of information-communications technology and attendant social ramifications, this has become an area that can no longer be ignored or taken for granted. This article intends to map the conditions of possibility on which Singapore can be conceived of as an Intelligent Island, in situating the role of information technology and Intelligent Island discourse within the discourses of postcoloniality, technocapitalism, late modernity, and globalization. In particular, this article attempts to show …

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Implementation And Performance Evaluation Of Telemip, Kaushik Chakraborty, Archan Misra, Subir Das, Anthony J. Mcauley, Ashutosh Dutta, Sajal K. Das Jun 2001

Implementation And Performance Evaluation Of Telemip, Kaushik Chakraborty, Archan Misra, Subir Das, Anthony J. Mcauley, Ashutosh Dutta, Sajal K. Das

Research Collection School Of Computing and Information Systems

In this paper, we present our implementation of TeleMIP a two-level architecture for IP based mobility management TeleMIP essentially uses an Intra-Domain Mobility Management Protocol IDMP for managing mobility within a domain and Mobile IP for supporting inter-domain global mobility. Unlike other proposed schemes for intra-domain mobility management IDMP uses two care of addresses for mobility management The global care of address is relatively stable and identifies the mobile nodes current domain[1] while the local care of address changes every time the mobile changes subnets and identifies the mobiles current point of attachment. The paper describes our TeleMIP implementation based …

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Foreign Policy Issues Facing The New Administration: Introduction [Randolph W. Thrower Symposium], Howard Hunter Jun 2001

Foreign Policy Issues Facing The New Administration: Introduction [Randolph W. Thrower Symposium], Howard Hunter

Research Collection Yong Pung How School Of Law

No abstract provided.

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Neyman's Smooth Test And Its Use In Econometrics, Anil K. Bera, Aurobindo Ghosh Jun 2001

Neyman's Smooth Test And Its Use In Econometrics, Anil K. Bera, Aurobindo Ghosh

Research Collection School Of Economics

The following essay is a reappraisal of the role of the smooth test proposed by Neyman (1937) in the context of current applications in econometrics. We revisit the derivation of the smooth test and put it into the perspective of the existing literature on tests based on probability integral transforms suggested by early pioneers such as R.A.Fisher (1930, 1932) and Karl Pearson (1933, 1934) and the other tests for goodness-of-fit. Our discussion touches data-driven and other methods of testing and inference on the order of the smooth test and the motivation and choice of orthogonal polynomials used by Neyman and …

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Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock Yong Phang Jun 2001

Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock Yong Phang

Research Collection School Of Economics

Being geographically small, land scarcity poses a potential constraint for economic growth in Singapore. Restraining car ownership and car use through motor vehicle taxes is part of the land-transport policy to ensure smoother traffic flow. This paper analyses the use of motor vehicle taxes in Singapore as an environmental management instrument. It evaluates the effectiveness of ownership and use taxes as instruments to internalise congestion and environment externality. Economic issues relating to the use of such taxes are also highlighted. It concludes that motor vehicle taxes offer Singapore a double dividend.

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The Next Wave In Erp Implementation, Keng Siau, Y. Tian May 2001

The Next Wave In Erp Implementation, Keng Siau, Y. Tian

Research Collection School Of Computing and Information Systems

Although the benefits of ERP are obvious, the risks and costs associated with it are very high. Some problems in implementing ERP system are documented, but the real challenge comes from the Internet and E-business. ERP is an enterprise wide system whose purpose is to achieve internal efficiency, while E-business cuts across different enterprises and extends the individual value chain into an Internet based, dynamic process aimed at maximizing external efficiency. To survive the E-business challenge, the arguably single, and also the best, solution for ERP systems is to integrate with E-business applications, which we call ERP II. By properly …

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Assessors And Use Of Assessment Centre Dimensions: A Fresh Look At A Troubling Issue, Filip Lievens May 2001

Assessors And Use Of Assessment Centre Dimensions: A Fresh Look At A Troubling Issue, Filip Lievens

Research Collection Lee Kong Chian School Of Business

Previous studies on the construct validity of assessment centres have generally produced puzzling results. The premise of this study is that these prior studies were relatively one-sided. Actually, most previous studies were field studies, which typically used the multitrait-multimethod approach to distinguish between two sources of variance (i.e., exercises and dimensions). Therefore, this study aims to shed light on the issue of assessment centre construct validity by addressing substantive and methodological concerns inherent in previous research. In this study, 85 industrial and organizational psychology students and 39 managers rated videotaped assessment centre candidates in three exercises on six dimensions. Results …

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Idmp-Based Fast Handoffs And Paging In Ip-Based Cellular Networks, Archan Misra, Subir Das, Ashutosh Dutta, Sajal K. Das May 2001

Idmp-Based Fast Handoffs And Paging In Ip-Based Cellular Networks, Archan Misra, Subir Das, Ashutosh Dutta, Sajal K. Das

Research Collection School Of Computing and Information Systems

We consider the use of our previously proposed Intra-Domain Mobility Management Protocol (IDMP) in fourth-generation mobile networks. On evaluating the heterogeneous access technologies, cellular layouts, and application characteristics of 4G environments, we realize a need to reduce both handoff latency and the frequency of mobility-related signaling. We first present IDMP's fast intradomain handoff mechanism that uses a duration-limited proactive packet multicasting solution. We quantify the expected buffering requirements of our proposed multicasting scheme for typical 4G network characteristics and compare it with alternative IP-based fast handoff solutions. We also present a paging scheme under IDMP that replicates the current cellular …

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From Communities To Corporations: The Growth Of Mediation In Sri Lanka, Nadja Alexander Apr 2001

From Communities To Corporations: The Growth Of Mediation In Sri Lanka, Nadja Alexander

Research Collection Yong Pung How School Of Law

In this article I will outline the development of modern mediation in Sri Lanka. I use the term mediation to mean facilitative mediation. Accordingly, for the purposes of this article, mediation does not include processes such as conciliation or evaluative mediation, which are used in Sri Lanka, for example in industrial dispute resolution practice.

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Is Feminism Bad For Multiculturalism?, Chandran Kukathas Apr 2001

Is Feminism Bad For Multiculturalism?, Chandran Kukathas

Research Collection School of Social Sciences

Multiculturalism and feminism are in tension to the extent that multiculturalism is a doctrine that condones the tolera- tion of cultural communities which might not respect or value women's concerns or interests. This has led some feminist think- ers, notably Susan Okin, to ask whether multiculturalism is bad for women. This paper agrees with Okin that there is a tension between feminism and multiculturalism - some of her critics to the contrary notwithstanding - but argues that multiculturalism should take preceden

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Technology Transfer Into China: Preparing For A New Era, Arnoud De Meyer Apr 2001

Technology Transfer Into China: Preparing For A New Era, Arnoud De Meyer

Research Collection Lee Kong Chian School Of Business

Currently, there are three forces creating a more favourable background for western multinational companies to do new business in China by transferring new technology. First, growing overcapacity means China requires not traditional turnkey factories, but instead, technology which leads to innovation and improvement. Second, a changing attitude by all levels of Chinese government to demanding state-of-the-art technology including software instead of previous generation technology, and to technology management and commercial implementation more. Third, intellectual property rights are becoming better respected. The author makes suggestions to best manage technology transfer into China, with this changed background. Based on six case studies …

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Understanding The Assessment Center Process: Where Are We Now?, Filip Lievens, Richard J Klimoski Apr 2001

Understanding The Assessment Center Process: Where Are We Now?, Filip Lievens, Richard J Klimoski

Research Collection Lee Kong Chian School Of Business

Assessment centers have become widespread in Western Europe, Northern America, and Australia (Newell & Shackleton, 1994). The Task Force on Assessment Center Guidelines (1989) defined assessment centers as “a standardized evaluation of behavior based on multiple inputs. Multiple trained observers and techniques are used. Judgments about behaviors are made, in major part, from specifically developed assessment simulations. These judgments are pooled in a meeting among the assessors or by a statistical integration process” (p. 460).

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Assessor Training Strategies And Their Effects On Accuracy, Interrater Reliability, And Discriminant Validity, Filip Lievens Apr 2001

Assessor Training Strategies And Their Effects On Accuracy, Interrater Reliability, And Discriminant Validity, Filip Lievens

Research Collection Lee Kong Chian School Of Business

This study compares the effects of data-driven assessor training with schema-driven assessor training and control training. The sample consisted of 229 industrial and organizational psychology students and 161 managers who were randomly assigned to 1 of these training strategies. Participants observed and rated candidates in an assessment center exercise. The data-driven and schema-driven assessor training approaches outperformed the control training on all 3 dependent variables. The schema-driven assessor training resulted in the largest values of interrater reliability, dimension differentiation, and accuracy. Managers provided significantly more-accurate ratings than students but distinguished less between the dimensions. Practical implications regarding the design of …

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Mapping The Discipline Of The Olympic Games: An Author Cocitation Analysis, Peter Warning, Rosie Ching, Kristine Toohey Apr 2001

Mapping The Discipline Of The Olympic Games: An Author Cocitation Analysis, Peter Warning, Rosie Ching, Kristine Toohey

Research Collection School Of Economics

The authors conducted an author cocitation analysis on prominent authors writing about the Olympics during the 1990s. Author cocitation is an established bibliometric technique that can be used to measure the relative similarities of topics written about by the cited authors. This enables a visual representation of the “intellectual space” of the discipline, in this case the Olympics, to be created for the period under review. So core and peripheral research areas are identified, along with their major contributors. The representation appears as a two-dimensional cluster-enhanced map. Subject expertise was then applied to the results to place labels on the …

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Predictive Self-Organizing Networks For Text Categorization, Ah-Hwee Tan Apr 2001

Predictive Self-Organizing Networks For Text Categorization, Ah-Hwee Tan

Research Collection School Of Computing and Information Systems

This paper introduces a class of predictive self-organizing neural networks known as Adaptive Resonance Associative Map (ARAM) for classification of free-text documents. Whereas most sta- tistical approaches to text categorization derive classification knowledge based on training examples alone, ARAM performs supervised learn- ing and integrates user-defined classification knowledge in the form of IF-THEN rules. Through our experiments on the Reuters-21578 news database, we showed that ARAM performed reasonably well in mining categorization knowledge from sparse and high dimensional document feature space. In addition, ARAM predictive accuracy and learning efficiency can be improved by incorporating a set of rules derived from …

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Tcp Hack: Tcp Header Checksum Option To Improve Performance Over Lossy Links, Rajesh Krishna Balan, Boon Peng Lee, Renjish Kumar, Jacob Lillykutty, Winston Seah, A. L. Ananda Apr 2001

Tcp Hack: Tcp Header Checksum Option To Improve Performance Over Lossy Links, Rajesh Krishna Balan, Boon Peng Lee, Renjish Kumar, Jacob Lillykutty, Winston Seah, A. L. Ananda

Research Collection School Of Computing and Information Systems

Wireless networks have become increasingly common and an increasing number of devices are communicating with each other over lossy links. Unfortunately, TCP performs poorly over lossy links as it is unable to differentiate the loss due to packet corruption from that due to congestion. We present an extension to TCP which enables TCP to distinguish packet corruption from congestion in lossy environments resulting in improved performance. We refer to this extension as the HeAder ChecKsum option (HACK). We implemented our algorithm in the Linux kernel and performed various tests to determine its effectiveness. Our results have shown that HACK performs …

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… But What Does 'Blue' Smell Like? Review Of J. Harrison, Synaesthesia: The Strangest Thing, Ilya Farber Apr 2001

… But What Does 'Blue' Smell Like? Review Of J. Harrison, Synaesthesia: The Strangest Thing, Ilya Farber

Research Collection School of Social Sciences

Reviews the book 'Synaesthesia: The Strangest Thing', by John Harrison.

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From Communities To Corporations: The Growth Of Mediation In Sri Lanka, Nadja Alexander Apr 2001

From Communities To Corporations: The Growth Of Mediation In Sri Lanka, Nadja Alexander

Research Collection Yong Pung How School Of Law

In this article I will outline the development of modern mediation in Sri Lanka. I use the term mediation to mean facilitative mediation. Accordingly, for the purposes of this article, mediation does not include processes such as conciliation or evaluative mediation, which are used in Sri Lanka, for example in industrial dispute resolution practice.

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Institutional Choice In New Democracies: Bargaining Over Hungary's 1989 Electoral Law, Kenneth Benoit, John W. Schiemann Apr 2001

Institutional Choice In New Democracies: Bargaining Over Hungary's 1989 Electoral Law, Kenneth Benoit, John W. Schiemann

Research Collection School of Social Sciences

Institutions shape political outcomes, yet institutions themselves are endogenously shaped outcomes of political choices. Such choices are especially significant during transitions to democracy, when initial institutional designs fundamentally structure the path of democratic development. Most theories of institutional emergence, however, focus on stable contexts rather than on the conditions of acute uncertainty identified in the standard transitions literature. Our article attempts to bridge the two subfields by outlining and applying a model of institutional choice as the outcome of a struggle between fledgling opposition parties and the authoritarian regime wherein each side struggles to gain the greatest distributive payoff. We …

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The Role Of Boards And Stakeholders In Corporate Governance, Victor C. S. Yeo, Pearlie M. C. Koh Apr 2001

The Role Of Boards And Stakeholders In Corporate Governance, Victor C. S. Yeo, Pearlie M. C. Koh

Research Collection Yong Pung How School Of Law

This paper was written specifically for the OECD Third Asian Roundtable on Corporate Governance, held in Singapore in April 2001, the theme of which was "the Role of Boards and Stakeholders in Corporate Governance". It goes without saying that a significant part of corporate governance is about managerial control and accountability. The duties imposed on directors, how Board members are chosen, Board composition, the interaction between members, the roles and responsibilities that Boards undertake, both as a whole and by their individual members, all have significant impact on the efficacy and propriety of the Board in fulfilling its functions. This …

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Validation Of Tissue Microarrays For Immunohistochemical Profiling Of Cancer Specimens Using The Example Of Human Fibroblastic Tumors, Axel Hoos, M. J. Urist, A. Stojadinovic, S. Mastorides, M. Dudas, Denis H. Y. Leung Apr 2001

Validation Of Tissue Microarrays For Immunohistochemical Profiling Of Cancer Specimens Using The Example Of Human Fibroblastic Tumors, Axel Hoos, M. J. Urist, A. Stojadinovic, S. Mastorides, M. Dudas, Denis H. Y. Leung

Research Collection School Of Economics

Tissue microarrays allow high-throughput molecular profiling of cancer specimens by immunohistochemistry. Phenotype information of sections from arrayed biopsies on a multitissue block needs to be representative of full sections, as protein expression varies throughout the entire tumor specimen. To validate the use of tissue microarrays for immunophenotyping, we studied a group of 59 fibroblastic tumors with variable protein expression patterns by immunohistochemistry for Ki-67, p53, and the retinoblastoma protein (pRB). Data on full tissue sections were compared to the results of one, two, and three 0.6-mm core biopsies per tumor on a tissue array. Ki-67 and p53 staining was read …

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Topic Detection, Tracking, And Trend Analysis Using Self-Organizing Neural Networks, Kanagasabai Rajaraman, Ah-Hwee Tan Apr 2001

Topic Detection, Tracking, And Trend Analysis Using Self-Organizing Neural Networks, Kanagasabai Rajaraman, Ah-Hwee Tan

Research Collection School Of Computing and Information Systems

We address the problem of Topic Detection and Tracking (TDT) and subsequently detecting trends from a stream of text documents. Formulating TDT as a clustering problem in a class of self-organizing neural networks, we propose an incremental clustering algorithm. On this setup we show how trends can be identified. Through experimental studies, we observe that our method enables discovering interesting trends that are deducible only from reading all relevant documents.

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District Magnitude, Electoral Formula, And The Number Of Parties, Kenneth Benoit Mar 2001

District Magnitude, Electoral Formula, And The Number Of Parties, Kenneth Benoit

Research Collection School of Social Sciences

Duverger's propositions concerning the psychologicaland mechanical consequences of electoral rules have previously beenexamined mainly through the lens of district magnitude,comparing the properties of single-member district pluralityelections with those of multimember proportional representationelections. The empirical consequences of multi-member plurality(MMP) rules, on the other hand, have received scant attention.Theory suggests that the effect of district magnitude on the numberand concentration of parties will differ with regard to whether theallocation rules are plurality-based or proportional. I test thistheory by drawing on a uniquely large-sample dataset where districtmagnitude and electoral formula vary but the basic universe ofpolitical parties is held constant, applying regression analysis …

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Education In The Age Of The Internet: The Euphoria Of Technology, Lily Kong Mar 2001

Education In The Age Of The Internet: The Euphoria Of Technology, Lily Kong

Research Collection School of Social Sciences

In an earlier commentary (Kong, 1999), I raised the issue of distance from the 'centre' as a barrier to a researcher's participation in the academic circuit, despite the advent of technology and the possibilities it brings of decreasing relative distance. In this commentary, I wish to focus on what technology may and may not do for teaching and learning, and thus to balance some of the overstated claims about the imminent replacement of classrooms and lecture halls with virtual campuses.

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Doing Research In Political Science: An Introduction To Comparative Methods And Statistics, By Paul Pennings, Hans Keman And Jan Kleinnijenhuis., Kenneth Benoit Mar 2001

Doing Research In Political Science: An Introduction To Comparative Methods And Statistics, By Paul Pennings, Hans Keman And Jan Kleinnijenhuis., Kenneth Benoit

Research Collection School of Social Sciences

No abstract provided.

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Optimal Designs For Evaluating A Series Of Treatments, Denis H. Y. Leung, You Gan Wang Mar 2001

Optimal Designs For Evaluating A Series Of Treatments, Denis H. Y. Leung, You Gan Wang

Research Collection School Of Economics

Several articles in this journal have studied optimal designs for testing a series of treatments to identify promising ones for further study. These designs formulate testing as an ongoing process until a promising treatment is identified. This formulation is considered to be more realistic but substantially increases the computational complexity. In this article, we show that these new designs, which control the error rates for a series of treatments, can be reformulated as conventional designs that control the error rates for each individual treatment. This reformulation leads to a more meaningful interpretation of the error rates and hence easier specification …

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When Do Rights Arise Under The Contracts (Rights Of Third Parties) Act 1999 (Uk)?, Tiong Min Yeo Mar 2001

When Do Rights Arise Under The Contracts (Rights Of Third Parties) Act 1999 (Uk)?, Tiong Min Yeo

Research Collection Yong Pung How School Of Law

There are two aspects to the common law doctrine of privity of contract. The first, that a contract cannot impose liabilities on a third party, is not very controversial. The second, that in general a contract can only confer rights on parties to the contract even if it is clearly the intention of the contracting parties to benefit a third party, is highly controversial, and has been the subject of much judicial criticism.

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Singapore Management University Students Adopt And Raise Funds For The Baby Orang Utan, Singapore Management University Feb 2001

Singapore Management University Students Adopt And Raise Funds For The Baby Orang Utan, Singapore Management University

SMU Press Releases and News

No abstract provided.

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Singapore Management University Undergraduates Do Community Service As Part Of Curriculum, Singapore Management University Feb 2001

Singapore Management University Undergraduates Do Community Service As Part Of Curriculum, Singapore Management University

SMU Press Releases and News

No abstract provided.

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