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Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

Singapore Management University

2023

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Articles 391 - 392 of 392

Full-Text Articles in Social and Behavioral Sciences

Personal Service Companies And The Tax Avoidance Surcharge In Singapore, Vincent Ooi, Ben Chester Cheong Jan 2023

Personal Service Companies And The Tax Avoidance Surcharge In Singapore, Vincent Ooi, Ben Chester Cheong

Research Collection Yong Pung How School Of Law

Incorporation of personal service companies provide tax and non-tax advantages. With the introduction of a tax avoidance surcharge in Singapore, incorporation for non-tax advantages risks additional “tax costs” if challenged by the revenue authorities, introducing uncertainty and litigation costs. Instead of relying on a GAAR, targeted measures should restrict tax advantages to the first company incorporated by each individual taxpayer.


Anchorage: Visual Analysis Of Satisfaction In Customer Service Videos Via Anchor Events, Kam Kwai Wong, Xingbo Wang, Yong Wang, Jianben He, Rong Zhang, Huamin Qu Jan 2023

Anchorage: Visual Analysis Of Satisfaction In Customer Service Videos Via Anchor Events, Kam Kwai Wong, Xingbo Wang, Yong Wang, Jianben He, Rong Zhang, Huamin Qu

Research Collection School Of Computing and Information Systems

Delivering customer services through video communications has brought new opportunities to analyze customer satisfaction for quality management. However, due to the lack of reliable self-reported responses, service providers are troubled by the inadequate estimation of customer services and the tedious investigation into multimodal video recordings. We introduce , a visual analytics system to evaluate customer satisfaction by summarizing multimodal behavioral features in customer service videos and revealing abnormal operations in the service process. We leverage the semantically meaningful operations to introduce structured event understanding into videos which help service providers quickly navigate to events of their interest. supports a comprehensive …