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Articles 931 - 960 of 15938
Full-Text Articles in Entire DC Network
Rationale And Justification Of The Overarching Principles In The Governance Maturity Framework, Janna Wong, Eugene K. B. Tan, Steve Loh
Rationale And Justification Of The Overarching Principles In The Governance Maturity Framework, Janna Wong, Eugene K. B. Tan, Steve Loh
Lien Centre for Social Innovation: Research
This research addresses the lack of a unified framework for measuring the governance maturity of impact organisations across countries with diverse legal landscapes and cultures, which complicates international assessment and collaboration. In response, we propose a governance framework tailored to the legal context of six countries: India, Indonesia, Malaysia, the Philippines, Singapore, and Thailand. Our analysis identifies six overarching principles embedded in the non-profit laws of the six countries: (1) purpose and impact, (2) leadership, (3) integrity, (4) communication, (5) efficacy, and (6) financial transparency and accountability. These six overarching principles form the proposed framework, which was operationalised and further …
On Sgx’S Voyage To Corporate Sustainability: Exploring Emerging Topics In Multi-Industry Corpora, Xinwen Ni, Min Bin Lin, Simon J.D. Schillebeeckx, Wolfgang Karl Hardle
On Sgx’S Voyage To Corporate Sustainability: Exploring Emerging Topics In Multi-Industry Corpora, Xinwen Ni, Min Bin Lin, Simon J.D. Schillebeeckx, Wolfgang Karl Hardle
Research Collection Lee Kong Chian School Of Business
Topic modeling and LDA (Latent Dirichlet Allocation) have proven valuable in various fields as an innovative approach to studying areas of interest and identifying topics in a dynamic content. The underlying assumption is that techniques like LDA can swiftly capture emerging topics in textual documents compared to other categorization tools. These unsupervised approaches have been used to identify new industries and technological domains. However, our study on the nascent topic of “sustainability” within the corpora of SGX-listed companies highlights clear limitations in employing techniques like LDA on sparse data. The dynamic LDA approach, also called DTM (Dynamic Topic Modelling),based on …
Major Customers And Carbon Footprints Along The Supply Chain, Saiying Deng, Tinghua Duan, Frank Weikai Li, Xiaoling Pu
Major Customers And Carbon Footprints Along The Supply Chain, Saiying Deng, Tinghua Duan, Frank Weikai Li, Xiaoling Pu
Research Collection Lee Kong Chian School Of Business
This paper examines whether major corporate customers curb corporate carbon emissions along the supply chain. We show that suppliers with a more concentrated customer base have significantly lower carbon emissions. The results are robust to alternative measures of carbon emissions and customer concentration, alternative sample, alternative explanation, and various approaches to mitigate endogeneity concerns. The effect is more pronounced when major customers have made emission-reduction commitment, when they are exposed to greater climate regulatory shocks and risks, and when they become more concerned about regulatory scrutiny. Moreover, the curbing effect of major customers on supplier carbon emissions is stronger when …
Learning Spatio-Temporal Dynamics For Trajectory Recovery Via Time-Aware Transformer, Tian Sun, Yuqi Chen, Baihua Zheng, Weiwei Sun
Learning Spatio-Temporal Dynamics For Trajectory Recovery Via Time-Aware Transformer, Tian Sun, Yuqi Chen, Baihua Zheng, Weiwei Sun
Research Collection School Of Computing and Information Systems
In real-world applications, GPS trajectories often suffer from low sampling rates, with large and irregular intervals between consecutive GPS points. This sparse characteristic presents challenges for their direct use in GPS-based systems. This paper addresses the task of map-constrained trajectory recovery, aiming to enhance trajectory sampling rates of GPS trajectories. Previous studies commonly adopt a sequence-to-sequence framework, where an encoder captures the trajectory patterns and a decoder reconstructs the target trajectory. Within this framework, effectively representing the road network and extracting relevant trajectory features are crucial for overall performance. Despite advancements in these models, they fail to fully leverage the …
Efficient And Green Large Language Models For Software Engineering: Literature Review, Vision, And The Road Ahead, Jieke Shi, Zhou Yang, David Lo
Efficient And Green Large Language Models For Software Engineering: Literature Review, Vision, And The Road Ahead, Jieke Shi, Zhou Yang, David Lo
Research Collection School Of Computing and Information Systems
Large Language Models (LLMs) have recently shown remarkable capabilities in various software engineering tasks, spurring the rapid growth of the Large Language Models for Software Engineering (LLM4SE) area. However, limited attention has been paid to developing efficient LLM4SE techniques that demand minimal computational cost, time, and memory resources, as well as green LLM4SE solutions that reduce energy consumption, water usage, and carbon emissions. This article aims to redirect the focus of the research community toward the efficiency and greenness of LLM4SE, while also sharing potential research directions to achieve this goal. It commences with a brief overview of the significance …
A Rating System To Evaluate Non-Gaap Exclusion Quality, Patricia M. Dechow, Wei Ting Loh, Annika Yu Wang
A Rating System To Evaluate Non-Gaap Exclusion Quality, Patricia M. Dechow, Wei Ting Loh, Annika Yu Wang
Research Collection School Of Accountancy
We develop a rating system to evaluate the quality of individual non-GAAP exclusions. Our perspective is that high-quality exclusions reflect nonrecurring economic transactions, are transitory accounting adjustments, or have little usefulness in forecasting cash flows. We use four approaches to rate exclusions. We evaluate the serial correlation of the exclusion, survey accounting academics’ views, obtain practitioner ratings from the CFA Institute, and identify the exclusions approved by the Chinese securities regulator. A firm’s exclusion quality score is the weighted average rating of its individual exclusions. For our sample of S&P 500 firms, we document that exclusion quality varies by industry, …
Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng
Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng
Research Collection School Of Accountancy
Securities litigation risk is a well-recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect of litigation risk on the readability of corporate financial reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced litigation risk for firms within the Ninth Circuit Court's jurisdiction. Using a difference-in-differences design centered on the SGI court ruling, we find that, while the readability of financial reports generally declines over the sample period, treated firms in the Ninth Circuit experience a comparatively smaller decline in readability than control firms in other states after the ruling. Put differently, treated …
Institutional Dual-Holders And Corporate Disclosures: A Natural Experiment, Lin Cheng, Qiang Cheng, Liwei Weng, Mark Yuzhi Yan
Institutional Dual-Holders And Corporate Disclosures: A Natural Experiment, Lin Cheng, Qiang Cheng, Liwei Weng, Mark Yuzhi Yan
Research Collection School Of Accountancy
This study examines the impact of the presence of institutional dual-holders, whose portfolios hold both loans and equity securities of the same firms, on those firms' voluntary disclosures. Using mergers between institutional shareholders and lenders to the same firms as exogenous shocks to identify firms with institutional dual-holders that have high relative equity ownership, we document that such firms are less likely to provide management forecasts and disclose fewer voluntary 8-K items. In cross-sectional analyses, we find that the reduction in voluntary disclosures is more pronounced when institutional dual-holders have higher board representation and when firms have lower litigation risk. …
How Do Institutional Investors Facilitate Reporting Comparability? Evidence From Common Institutional Ownership In The United States, Xuanbo Li, Yun Lou, Rencheng Wang, Kaitang Zhou
How Do Institutional Investors Facilitate Reporting Comparability? Evidence From Common Institutional Ownership In The United States, Xuanbo Li, Yun Lou, Rencheng Wang, Kaitang Zhou
Research Collection School Of Accountancy
We examine how common institutional investors (CIIs) facilitate the financial reporting comparability (FRC) of US firms. Common ownership increases FRC of firms that are directly owned by CIIs (via a direct effect) and has positive spillover effects on other firms in the same industry. We find spillover effects in two types of firms: (1) those that are commonly owned by different institutional investors but are connected through common firms, and (2) those that do not have any common ownership. These results suggest that the effect of common ownership goes beyond commonly owned firms and extends to non-commonly owned firms. Furthermore, …
Enhancing Vulnerability Detection Via Inter-Procedural Semantic Completion, Bozhi Wu, Chengjie Liu, Zhiming Li, Yushi Cao, Jun Sun, Shang-Wei Lin
Enhancing Vulnerability Detection Via Inter-Procedural Semantic Completion, Bozhi Wu, Chengjie Liu, Zhiming Li, Yushi Cao, Jun Sun, Shang-Wei Lin
Research Collection School Of Computing and Information Systems
Inspired by advances in deep learning, numerous learning-based approaches for vulnerability detection have emerged, primarily operating at the function level for scalability. However, this design choice has a critical limitation: many vulnerabilities span multiple functions, causing function-level approaches to lose the semantics of called functions and fail to capture true vulnerability patterns. To address this issue, we propose VulnSC, a novel framework designed to enhance learning-based approaches by complementing inter-procedural semantics. VulnSC retrieves the source code of called functions for datasets and leverages large language models (LLMs) with well-designed prompts to generate summaries for these functions. The datasets, enhanced with …
Understanding Gender Differences In Digital Readiness During Digital Transformation In Accounting Functions: Accounting Professionals’ Perspective, Benjamin Lee, Clarence Goh, Gary Pan, Poh-Sun Seow
Understanding Gender Differences In Digital Readiness During Digital Transformation In Accounting Functions: Accounting Professionals’ Perspective, Benjamin Lee, Clarence Goh, Gary Pan, Poh-Sun Seow
Research Collection School Of Accountancy
Research aims: To examine gender differences in digital readiness during digital transformation in accounting functions, addressing a knowledge gap in current accounting literature. Design/Methodology/Approach: Survey of 297 accounting professionals (180 men, 117 women) with 27 questions on digital readiness perceptions, analysed using exploratory factor analysis and one-way analysis of variance (ANOVA) tests. Research findings: Women exhibited higher overall digital readiness than men, particularly feeling more empowered by senior management and better equipped to continue job tasks during digital transformation. No gender differences were found in perceptions of knowledge and skills, barriers, or organisational strategy. Theoretical contribution/Originality: Challenges traditional stereotypes about …
On Lexicographic Proof Rules For Probabilistic Termination, Krishnendu Chatterjee, Ehsan Kafshdar Goharshady, Petr Novotný, Jiří Zárevucký, Dorde Zikelic
On Lexicographic Proof Rules For Probabilistic Termination, Krishnendu Chatterjee, Ehsan Kafshdar Goharshady, Petr Novotný, Jiří Zárevucký, Dorde Zikelic
Research Collection School Of Computing and Information Systems
We consider the almost-sure (a.s.) termination problem for probabilistic programs, which are a stochastic extension of classical imperative programs. Lexicographic ranking functions provide a sound and practical approach for termination of non-probabilistic programs, and their extension to probabilistic programs is achieved via lexicographic ranking supermartingales (LexRSMs). However, LexRSMs introduced in the previous work have a limitation that impedes their automation: all of their components have to be non-negative in all reachable states. This might result in a LexRSM not existing even for simple terminating programs. Our contributions are twofold. First, we introduce a generalization of LexRSMs that allows for some …
Runtime Backdoor Detection For Federated Learning Via Representational Dissimilarity Analysis, Xiyue Zhang, Xiaoyong Xue, Xiaoning Du, Xiaofei Xie, Yang Liu, Meng Sun
Runtime Backdoor Detection For Federated Learning Via Representational Dissimilarity Analysis, Xiyue Zhang, Xiaoyong Xue, Xiaoning Du, Xiaofei Xie, Yang Liu, Meng Sun
Research Collection School Of Computing and Information Systems
Federated learning (FL), as a powerful learning paradigm, trains a shared model by aggregating model updates from distributed clients. However, the decoupling of model learning from local data makes FL highly vulnerable to backdoor attacks, where a single compromised client can poison the shared model. While recent progress has been made in backdoor detection, existing methods face challenges with detection accuracy and runtime effectiveness, particularly when dealing with complex model architectures. In this work, we propose a novel approach to detecting malicious clients in an accurate, stable, and efficient manner. Our method utilizes a sampling-based network representation method to quantify …
Irhunter: Universal Detection Of Instruction Reordering Vulnerabilities For Enhanced Concurrency In Distributed And Parallel Systems, Guohua Xin, Guangquan Xu, Yao Zhang, Cheng Wen, Cen Zhang, Xiaofei Xie, Neal N. Xiong, Shaoying Liu, Pan Gao
Irhunter: Universal Detection Of Instruction Reordering Vulnerabilities For Enhanced Concurrency In Distributed And Parallel Systems, Guohua Xin, Guangquan Xu, Yao Zhang, Cheng Wen, Cen Zhang, Xiaofei Xie, Neal N. Xiong, Shaoying Liu, Pan Gao
Research Collection School Of Computing and Information Systems
Instruction reordering is an essential optimization technique used in both compilers and multi-core processors to enhance parallelism and resource utilization. Although the original intent of this technique is to benefit the program, some improper reordering can significantly impact the program correctness, which we call instruction reordering vulnerability (IRV). However, existing methods detect IRV by defining CPU instruction reordering rules to schedule execution paths while neglecting compiler reordering, and thus generate false positives that require manual filtering and resulting in inefficiency. To bridge this gap, in this paper, we propose the IRV detection method, , which analyzes IRV characteristics and extracts …
Hd-Epic: A Highly-Detailed Egocentric Video Dataset, Toby Perrett, Ahmad Darkhalil, Saptarshi Sinha, Omar Emara, Sam Pollard, Kranti Kumar Parida, Kaiting Liu, Prajwal Gatti, Siddhant Bansal, Kevin Flanagan, Jacob Chalk, Zhifan Zhu, Rhodri Guerrier, Fahd Abdelazim, Bin Zhu, Davide Moltisanti, Michael Wray, Hazel Doughty, Dima Damen
Hd-Epic: A Highly-Detailed Egocentric Video Dataset, Toby Perrett, Ahmad Darkhalil, Saptarshi Sinha, Omar Emara, Sam Pollard, Kranti Kumar Parida, Kaiting Liu, Prajwal Gatti, Siddhant Bansal, Kevin Flanagan, Jacob Chalk, Zhifan Zhu, Rhodri Guerrier, Fahd Abdelazim, Bin Zhu, Davide Moltisanti, Michael Wray, Hazel Doughty, Dima Damen
Research Collection School Of Computing and Information Systems
We present a validation dataset of newly-collected kitchenbased egocentric videos, manually annotated with highly detailed and interconnected ground-truth labels covering: recipe steps, fine-grained actions, ingredients with nutritional values, moving objects, and audio annotations. Importantly, all annotations are grounded in 3D through digital twinning of the scene, fixtures, object locations, and primed with gaze. Footage is collected from unscripted recordings in diverse home environments, making HDEPIC the first dataset collected in-the-wild but with detailed annotations matching those in controlled lab environments. We show the potential of our highly-detailed annotations through a challenging VQA benchmark of 26K questions assessing the capability to …
Cutting Through The Infodemic Efficiently: News Claims Surveillance And Llm-Based Lightweight Fact Verification, Xuan Zhang
Dissertations and Theses Collection (Open Access)
In the context of the current infodemic, the rapid spread of misinformation poses a severe threat to social stability and public health. Recently, the rise of deep learning technologies has offered the potential for accelerating the development of automated misinformation detection and verification. However, current technological capabilities and computational resources often prove inadequate for the exhaustive scrutiny required, rendering the enhancement of processing efficiency a critical imperative. Given the vast amount of data on the internet, current technology and computational power often fall short in timely and accurate scrutiny of each piece of information, making the improvement of processing efficiency …
Your Past Is My Present: Does Evoking Historical Analogies Change Public Opinion Regarding Foreign Policy?, Anil Menon, Yehonathan Abramson, Dean C. Dulay, Pauline Jones
Your Past Is My Present: Does Evoking Historical Analogies Change Public Opinion Regarding Foreign Policy?, Anil Menon, Yehonathan Abramson, Dean C. Dulay, Pauline Jones
Research Collection School of Social Sciences
Historical analogies are often employed as tools of public persuasion on security and foreign policies. While existing research points to the potential power of historical analogies on domestic audiences, it has not examined the effect of historical analogies on foreign publics. Using speeches by Ukrainian President Volodymyr Zelensky after Russia’s February 2022 invasion, we investigate whether evoking salient events from the audience country’s past effectively increases popular support for aiding Ukraine. We conducted survey experiments simultaneously in four countries where Zelensky delivered speeches rich in historical analogies – United Kingdom (WWII), United States (Pearl Harbor and 9/11), Germany and Israel …
Exposure To Different Motives Of Scientists Moderates Responses To Scientific Consensus: The Case Of Cultured Meat, Kimin Eom, Bryan Kwok Cheng Choy
Exposure To Different Motives Of Scientists Moderates Responses To Scientific Consensus: The Case Of Cultured Meat, Kimin Eom, Bryan Kwok Cheng Choy
Research Collection School of Social Sciences
This research examines how exposure to different motives of scientists affects the impact of scientific consensus on public attitudes toward cultured meat. While scientific consensus on the safety of cultured meat generally increased positive attitudes toward it, this effect depended on information about scientists’ motives. Exposure to information about scientists’ financial motives weakened the positive effect of scientific consensus because it undermined trust in scientists. Information about scientists’ prosocial motives did not influence the scientific consensus effect. These findings suggest that perceived motives can shift trust in experts, thereby affecting the influence of experts on public attitudes.
Trends In The Demographic And Well-Being Indicators Of The Singapore Life Panel Over The Past 9 Years, From 2016-2024, Rachel Wen Yi Ngu, Yi Wen Tan, Yue Qing Chew, Hanif Mohamed Yacob, Yan Er Tan
Trends In The Demographic And Well-Being Indicators Of The Singapore Life Panel Over The Past 9 Years, From 2016-2024, Rachel Wen Yi Ngu, Yi Wen Tan, Yue Qing Chew, Hanif Mohamed Yacob, Yan Er Tan
ROSA Research Briefs
The Singapore Life Panel® (SLP) has been tracking demographic and well-being indicators among older adults in Singapore for nearly a decade. This research brief presents the longitudinal trends observed in the SLP over a nine-year period (2016-2024), with the aim of identifying key shifts in these indicators and drawing attention to salient issues facing Singapore’s ageing population. The findings reveal notable demographic and well-being developments with significant implications for policy domains such as ageing-in-place, employment, and health. We highlight the following prominent trends: (i) a growing proportion of older adults living alone, accompanied by a steady decline in average household …
Individual Or Team Analyst Reports? The Organization Of Analyst Research Activities, Xia Chen, Ning Jia, Dan Wang
Individual Or Team Analyst Reports? The Organization Of Analyst Research Activities, Xia Chen, Ning Jia, Dan Wang
Research Collection School Of Accountancy
Given the importance of research resource allocation within brokerage firms, we examine key factors that influence the issuance of individual vs. team analyst reports. Using a comprehensive sample of analyst reports from China for the 2008-2021 period, we find that this decision is influenced by (1) the brokerage firm's client interests, whereby firms held by the brokerage firm's mutual fund clients and firms that are the brokerage firm's underwriting clients receive more team than individual reports from the brokerage firm, and (2) the nature of corporate events, whereby routine events receive more team reports and nonroutine events receive more individual …
The Pricing Of Green Bonds And The Determinants Of The Green Bond Premium In The Asia-Pacific And European Markets, Parath Wongaree, Chiyachantana N. Chiraphol, Kuan Yong David Ding, Pattarawan Prasarnphanich, Wasin Siwasarit
The Pricing Of Green Bonds And The Determinants Of The Green Bond Premium In The Asia-Pacific And European Markets, Parath Wongaree, Chiyachantana N. Chiraphol, Kuan Yong David Ding, Pattarawan Prasarnphanich, Wasin Siwasarit
Research Collection Lee Kong Chian School Of Business
This study examines the sources of capital for sustainable development and investigates the existence of a green bond premium in both primary and secondary bond markets across the Asia-Pacific and European regions. Utilizing the robust Coarsened Exact Matching (CEM) method in conjunction with the Synthetic Minority Oversampling Technique (SMOTE), our analysis reveals a significant disparity in yields between green bonds and conventional bonds within the Asia-Pacific markets, indicating the existence of a green bond premium. In contrast, this distinction is not observed in Europe. These findings suggest that investors in the Asia-Pacific region display a willingness to accept lower yields …
The Gender Effects Of Covid: Evidence From Equity Analysts, Frank Weikai Li, Baolian Wang
The Gender Effects Of Covid: Evidence From Equity Analysts, Frank Weikai Li, Baolian Wang
Research Collection Lee Kong Chian School Of Business
We use COVID-19 and sell-side analysts as an experiment to study the effects of gender on labor productivity. We find that the forecast accuracy of female analysts declined more than that of male analysts, especially when schools were closed and among analysts who were more likely to have young children, were inexperienced, were busier, or lived in southern states of the US. Relative to male analysts, females also reduced their forecast timeliness and resorted to more heuristic forecasts but did not reduce coverage or updating frequency. Relative to pre pandemic, female analysts’ careers were more negatively affected than male analysts’. …
On-Demand Heterogeneous Drone Delivery Problem, Xupeng Wen, Zhiguang Cao, Shu Xu, Dapeng Ren, Guohua Wu, Yaoxin Wu
On-Demand Heterogeneous Drone Delivery Problem, Xupeng Wen, Zhiguang Cao, Shu Xu, Dapeng Ren, Guohua Wu, Yaoxin Wu
Research Collection School Of Computing and Information Systems
In the on-demand problem domain, actual demand frequently deviates from the expected demand. This paper intricately delves into the exploration of on-demand heterogeneous multi-drone routing problem (ODHDRP), in which a transport drone carries multiple terminal drones to subregions in the first echelon, and the terminal drones deliver parcels during a flight trip to customers with demands in subregions to maintain economies of scale in the second echelon. We formulate the customer demands using a normal distribution, and exploit a reliability model of customer demands with chance constraints. To solve the ODHDRP efficiently, we propose a hybrid iterative optimisation heuristic (HIOH) …
Do Government Benefit Programs Reduce Child Labor?: Causal Evidence From The Midday Meal Scheme In India, Vardaan Chawla, Tomoki Fujii, Arpita Khanna, Ray Rohan
Do Government Benefit Programs Reduce Child Labor?: Causal Evidence From The Midday Meal Scheme In India, Vardaan Chawla, Tomoki Fujii, Arpita Khanna, Ray Rohan
Research Collection School Of Economics
This study evaluates the impact of the midday meal program in India on the prevalence of child labor for upper primary school going children. The staggered implementation of the largest school feeding program in the world across states provides exogenous variation in exposure. Using the nationally representative National Sample Survey Office (NSSO) data, we find that exposure to the program reduced prevalence of child labor by 47 percent relative to children in never-treated states, with no significant difference in impact between boys and girls. The effects were primarily driven by a decline in household labor supply, especially performance of household …
Verify All Traffic: Towards Zero-Trust In-Network Intrusion Detection Against Multipath Routing, Ziming Zhao, Zhaoxuan Li, Xiaofei Xie, Zhipeng Liu, Tingting Li, Jiongchi Yu, Fan Zhang, Binbin Chen
Verify All Traffic: Towards Zero-Trust In-Network Intrusion Detection Against Multipath Routing, Ziming Zhao, Zhaoxuan Li, Xiaofei Xie, Zhipeng Liu, Tingting Li, Jiongchi Yu, Fan Zhang, Binbin Chen
Research Collection School Of Computing and Information Systems
With the popularity of encryption protocols, machine learning (ML)-based traffic analysis technologies have attracted widespread attention. To adapt to modern high-speed bandwidth, recent research is dedicated to advancing zero-trust intrusion detection by offloading feature extraction and model inference into the network dataplane. Especially, with the rise of programmable switches, achieving line-speed ML inference becomes promising. However, existing research only considers a single switch node as a relay to conduct evaluation. This is far from real-world deployments involving multiple switches (given that zero-trust security assumes that threats can originate from anywhere, including within the network), particularly the multipath routing phenomenon that …
Aging And The Law In Singapore And Japan: Adult Guardianship And Other Alternatives, Hang Wu Tang, Yukio Sakurai, Yue-En Chong
Aging And The Law In Singapore And Japan: Adult Guardianship And Other Alternatives, Hang Wu Tang, Yukio Sakurai, Yue-En Chong
Research Collection Yong Pung How School Of Law
Comparative adult guardianship law and other alternatives, especially in an Asian context, is an under-investigated area. This paper attempts to fill the gap in the literature by comparing the adult guardianship law and other alternatives from the perspectives of Singapore and Japan. The central argument of this paper is that in order for the law of adult guardianship to be widely adopted in Asian societies like Singapore and Japan - where much of adult guardianship related issues are governed by informal familial arrangements; this would require governments to do more than the mere enacting of adult guardianship legislation. To encourage …
Driving Financial Inclusion Through Central Bank Digital Currencies: A Methodology For Cbdc Implementation, Heng Wang
Research Collection Yong Pung How School Of Law
This publication outlines a methodology for the design, testing, and implementation of central bank digital currencies (CBDCs) to advance financial inclusion. As an increasing number of central banks around the world explore this novel form of financial infrastructure, this paper focuses on the potential of CBDCs to address key access and price barriers in developing and emerging economies. CBDCs, especially retail ones, can offer unique opportunities for enhancing financial services accessibility, affordability, and usability for unserved and underserved populations, if implemented responsibly through a structured, inclusive and user-centric approach.
Ai Governance And Algorithmic Auditing In Financial Institutions: Lessons From Singapore, Nydia Remolina Leon
Ai Governance And Algorithmic Auditing In Financial Institutions: Lessons From Singapore, Nydia Remolina Leon
Research Collection Yong Pung How School Of Law
This paper examines the role of algorithmic auditing as a mechanism for responsible AI development and deployment in the financial sector, with a particular focus on Singapore’s regulatory and institutional initiatives. Against the backdrop of fragmented global artificial intelligence (AI) governance frameworks, the study analyses how Singapore has developed operational tools — such as the Veritas Toolkit, AI Verify, Project Moonshot and Project Mindforge — that go beyond abstract ethical principles to provide measurable, use-case-specific standards for auditing AI systems. These initiatives contribute to standardising audit practices, enhancing transparency and bridging trust gaps between financial institutions, regulators and stakeholders. The …
Treaties Establishing Dispute Settlement Frameworks, N. Jansen Calamita, Stefanie Schacherer, Facundo Perez-Aznar, Aikaterini Florou
Treaties Establishing Dispute Settlement Frameworks, N. Jansen Calamita, Stefanie Schacherer, Facundo Perez-Aznar, Aikaterini Florou
Research Collection Yong Pung How School Of Law
The purpose of the present report is to provide an overview and analysis of the measures that States adopt domestically to implement treaties that establish mechanisms for the resolution of international disputes. The report’s scope subsumes both treaties that include dispute settlement mechanisms to resolve disputes concerning the substantive obligations contained therein as well as treaties that establish frameworks for dispute resolution simpliciter which may be used to resolve disputes arising under a variety of substantive treaties (collectively “international dispute settlement mechanism” or “IDSM” treaties). The approach of the research contained within this report has been to gather information about …
The Experiential Value Of Gambling In F2p Gamespaces, Orlando Woods
The Experiential Value Of Gambling In F2p Gamespaces, Orlando Woods
Research Collection College of Integrative Studies
This article explores the experiential value of gambling within free-to-play (f2p) gamespaces. In doing so, it offers a more balanced understanding of the gambling/gaming interplay. Whilst existing understandings tend to focus on the assumedly predatory monetisation techniques that players are subjected to by game developers, I instead argue that a logic of gambling is integral to the f2p experience economy of Asian players. Drawing on an analysis of in-depth interviews with Singapore-based game players/developers, I show how the virtual items and worlds that players engage with through f2p gamespaces are imbued with experiential value, whilst developers leverage the volumes of …