International and Area Studies Commons^™

Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence From China, Chee Yeow Lim, Terry Shevlin, Kun Wang, Yanping Xu

Research Collection School Of Accountancy

This study investigates whether network ties via sharing the same individual auditor influences the diffusion of tax avoidance knowledge. We find that firms with greater connection to low-tax firms through audit partners have lower effective tax rates (ETRs), consistent with tax avoidance knowledge being shared among firms through individual auditor network. The influence of audit network ties on tax avoidance at focal firms is stronger when partners’ tenure in low-tax firms is longer, and when partners have social connection with the top executives of focal firms. In addition, audit fees of focal firms with auditor network ties to low-tax firms …

Radical Islamist English-Language Online Magazines: Research Guide, Strategic Insights, And Policy Response, Robert J. Bunker Dr., Pamela L. Bunnker

Books, Monographs & Collaborative Studies

Radical Islamist online magazines first appeared in November 2003 with the publication of Sawt al-Jihad (Voice of Jihad) in Arabic. This magazine discontinued publication in April 2005 after 29 issues, having been shut down by the Saudi security services. The magazine was produced by the Saudi branch of al-Qaeda that later evolved into al-Qaeda in the Arabian Peninsula (AQAP). It called upon other al-Qaeda groups to develop and franchise their own magazines. Besides the plethora of radical Islamist online magazines in Arabic that has been produced since 2003—along with those in many other languages including Urdu, Russian, German, French, and …

The Social Capital-Control Nexus: Lessons From Implementation Of Accounting Control Systems In Two Chinese Organizations, Gary Pan

Research Collection School Of Accountancy

One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between social capital and the formal as well as informal controls. Also, the moderating impact of social capital attributes …

Out Now: Recognition And Enforcement Of Foreign Judgments In Asia, Adeline Chong

Research Collection Yong Pung How School Of Law

A compendium of country reports on the law on the recognition and enforcement of foreign judgments in ASEAN, Australia, China, India, Japan and South Korea has been published by the Asian Business Law Institute, a research institute based in Singapore.

Women's Education, Intergenerational Coresidence, And Household Decision-Making In China, Cheng Cheng

Research Collection School of Social Sciences

ObjectiveThis study examines how intergenerational coresidence modifies the association between women's education and their household decision‐making power in China.BackgroundPast research on how married women's education increases their decision‐making power at home has focused primarily on nuclear families. This article extends prior research by examining how this association varies by household structure. It compares women living with their husbands with those living with both their husbands and parents‐in‐law.MethodThis article used data from the China Family Panel Studies in 2010 and 2014. It employed marginal structural models to address the concern that certain characteristics selecting women of less power into coresidence with …

Restoration Of An Ancestral Temple In Guangzhou, China: Re-Imagining History And Traditions Through Devotion To Art And Creation, Ling Ma, Orlando Woods, Zhu Hong

Research Collection School of Social Sciences

Rapid modernization has brought about massive changes in the urban and rural landscapes of China.While many old places and ancient buildings have been pulled down and replaced with more modernalternatives, others have been protected and restored. These include ancient ancestral temples, animportant cultural space in China. Previous research has shown how different level governmentsand rural communities work together to restore ancient temples, but didn’t bring to light artisticand non-government financed and patronized cases of restoration projects. This article adoptsa bottom-up perspective to examine a case in Guangzhou how an individual artist transforms anancient ancestral temple into a new cultural space. …

Esg And Corporate Financial Performance: Empirical Evidence From China's Listed Power Generation Companies, Changhong Zhao, Yu Guo, Jiahai Yuan, Mengya Wu, Daiyu Li, Yiou Zhou, Jiangang Kang

Research Collection School Of Computing and Information Systems

Nowadays, listed companies around the world are shifting from short-term goals of maximizing profits to long-term sustainable environmental, social, and governance (ESG) goals. People have come to realize that ESG has become an important source of the corporate risk and may affect the company's financial performance and profitability. Recent research shows that good ESG performance could improve the financial performance in some countries. Yet, the question of how does ESG affect financial performance has not been thoroughly discussed and studied in China. In this article, we study China's listed power generation groups to explore the relationship between ESG performance and …

Mumbai Macbeth: Gender And Identity In Bollywood Adaptations, Rashmila Maiti

Graduate Theses and Dissertations

This project analyzes adaptation in the Hindi film industry and how the concepts of gender and identity have changed from the original text to the contemporary adaptation. The original texts include religious epics, Shakespeare’s plays, Bengali novels which were written pre-independence, and Hollywood films. This venture uses adaptation theory as well as postmodernist and postcolonial theories to examine how women and men are represented in the adaptations as well as how contemporary audience expectations help to create the identity of the characters in the films. Ultimately, this project hopes to fulfil the gap in scholarship on adaptations in Bollywood.

The Evolving Narrative On Home Ownership In Singapore, Tan K. B. Eugene

Research Collection Yong Pung How School Of Law

In a commentary, SMU Associate Professor of Law Eugene Tan opined that the recent National Day Rally speech by Prime Minister Lee Hsien Loong should recalibrate HDB home owners’ expectations of their home as an ever-appreciating asset. While the recalibration of the HDB-as-asset message is welcome, Associate Prof Tan noted that more could have been done to raise some hard truths such as how upgrading costs for the HDB flats would be funded given an ageing population and a shrinking workforce.

The Nature Of Influence: Fu'ad Rifqa's Wilderness Poetry At The Intersection Of Nation And Modernity, Delilah Clark

Graduate Theses and Dissertations

Fundamental changes in the form and content of Arabic poetry occurred rapidly in the first half of the twentieth century, resulting in the development of free verse and prose poetry as well as the jettison of traditional requirements including end-stopped two-hemistich long lines, strict adherence to meter, and monorhyme. These changes draw from innovation within Arabic poetry, competing nationalist agendas, increased translation of European texts into Arabic, and the productive engagement of Arab poets with Western literatures. In 1957, Syrian poet Fu’ād Rifqa embarks upon a five-decade poetic project of intentional intertextuality that acknowledges these sometimes collaborative, sometimes competing narratives. …

Vietnam Series: Four Key Features Of The Commercial Mediation Framework, Nadja Alexander

Research Collection Yong Pung How School Of Law

In the first few months of this year I found myself returning to Vietnam a number of times thanks to Vietnamese initiatives in commercial mediation. Most recently I was involved in workshops hosted by the Vietnam Business Lawyer’s Club, the Judicial Academy and the International Finance Corporation (IFC). Given the mediation activity in Vietnam and previous Kluwer posts on aspects of Vietnamese mediation, this post offers an overview of the main features of Vietnam’s legal and institutional framework for commercial mediation.

Social Stability And Promotion In The Communist Party Of China, Siniša Mirić

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

The Communist Party of China CCP) controls all political, economic, and military issues in China. In the absence of elections, the only route of recruitment at higher levels of the political hierarchy in the Party is an official promotion. The scholarship on promotions offers two main explanations for advancement inside the Communist Party of China: (i) informal connections between high officials and candidates, and (ii) merit of candidates. This scholarship disregards, however, the importance of achievement of political targets by the candidates, specifically, their ability to deliver social stability.

Like every authoritarian regime, the CCP faces threats from the masses …

Ns Deferment: It’S All About Equity, Tan K. B. Eugene

Research Collection Yong Pung How School Of Law

In a commentary, SMU Associate Professor of Law Eugene Tan believed that the recent national service (NS) deferment issue regarding 17-year-old footballer Benjamin James Davis is all about equity and that the Ministry of Defence is right in ensuring that enlistment criteria are fair and applicable to all male citizens. He added that such a cause has to be closely guarded and anything less would result in NS losing public support.

How Should The Courts Know Whether A Dispute Is Ready And Suitable For Mediation? An Empirical Analysis Of The Singapore Courts’ Referral Of Civil Disputes To Mediation, Dorcas Quek Anderson, Eunice Chua, Tra My Ngo

Research Collection Yong Pung How School Of Law

In line with international developments in court-connected mediation, the Singapore courts have strongly supported the use of mediation and have taken steps to encourage litigants to attempt mediation. This article features the very first empirical analysis of the Singapore courts' referral of civil cases to mediation. Although focused on Singapore, the results of the study also inform the referral policies of other judiciaries that similarly engage in the practice of referring cases for mediation. The study uses a rigorous method to shed light on the crucial factors to be considered by the courts in referral practice and designing of mediation …

China’S Changing Position Towards Marine Protected Areas In The Southern Ocean: Implications For Future Antarctic Governance, Nengye Liu, Cassandra M. Brooks

Research Collection Yong Pung How School Of Law

The paper first briefly describes the negotiation process of Marine Protected Areas (MPAs) in the Southern Ocean. Then it examines China's changing position towards the establishment of a Ross Sea MPA, as proposed by the United States and New Zealand in the Commission for Conservation of Antarctic Marine Living Resources. Finally, the paper explores how China's position towards or against Southern Ocean MPAs implies China's future role in Antarctic governance.

Has The Development Gap Between The Ethnic Minority And Majority Groups Narrowed In Vietnam?: Evidence From Household Surveys, Tomoki Fujii

Research Collection School Of Economics

Using household data for rural northern Vietnam between 1993 and 2014, we find that the ethnic minority group continued to lag behind the majority group in various development indicators despite the overall improvement in living standards. Our regression and decomposition analyses show that the structural differences between the two groups are an important cause of persistent development gap. However, the nature of structural differences changed over time and no single source of structural difference explains the persistent gap. We argue that more minority‐appropriate policies are needed to lift poor minority households out of poverty further and reduce the development gap.

Psychometric Evaluation Of The Smartphone For Clinical Work Scale To Measure Nurses' Use Of Smartphones For Work Purposes, John Robert Bautista, Sonny Rosenthal, Trisha Tsui-Chuan Lin, Yin Leng Theng

Research Collection College of Integrative Studies

Objective: This study reports the development and psychometric evaluation of the Smartphone for Clinical WorkScale (SCWS)to measurenurses’use of smartphones for work purposes. Methods: Items were developed based on literature review and a preliminary study. After expert consultations and pilot testing, a 20-item scale was administered in January-June 2017 to 517 staff nurses from 19 tertiary level general hospitals in Metro Manila, Philippines. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to evaluate construct validity. Structural equation modeling (SEM) was used to test the predictive validity of SCWS on perceived work productivity. Results: EFA results show that 15 …

Comments On The Setting Up And The Growth Of Smu By Mr Heng Swee Keat, Minister For Finance At Smu Commencement Ceremony 2018, Swee Keat Heng

Oral History Collection

Speech by Mr Heng Swee Keat, Minister for Finance at SMU Commencement Ceremony on 31 July 2018. He talked about the setting up and growth of SMU and thanked Arnoud De Meyer for his constributions as SMU President.

Transformation Of Post-Authoritarian Rural Development In Indonesia: A Study Of Farmer Breeder Community Development In West Bandung Regency, Rahmalia Rifandini

Masyarakat: Jurnal Sosiologi

The idea of post-authoritarian rural development is seen as the transformation of rural development since it no longer places the village as an object of development characterized by the demand for the preparation of rural development instruments. However, in practice, the development instruments do not result in the improvement of agricultural and livestock productivity as it happened in Kampung Pasir Angling, Suntenjaya Village, West Bandung Regency, West Java. Using a critical development perspective, the study argues that rural development transformation may apply if not limited to changes in public policy strategies, but rather to the social change in various sectors …

The Allure Of Violence In Social Media, Geger Riyanto

Masyarakat: Jurnal Sosiologi

No abstract provided.

From Talons To Tweets: Analyzing The Influence Of Information And Communication Technology On Diplomacy, Austin Hayes

McNair Scholars Research

As countries embrace innovative technologies, thus increasing the speed of interstate communication, the overall nature of interactions between states is changing. Consequently, core diplomatic structures are shifting from the private realm to the public sphere. I argue that Information Communication Technology (ICT) is the major agent of this shift. Less distance between electorates and diplomatic agents due to ICT allows the public to more directly influence international diplomacy. By studying the impact of the telegraph, telephone, Internet, etc., this study examines ICT’s influence on diplomacy, contending that the trend toward an increased dependence on technology will mark another pivotal moment …

Ya No Tengo Vecinos: Local Understandings Of Neighborhood Change In Cusco, Peru, Kalyn Mae Finnell

Architecture and Planning ETDs

This thesis involves the San Blas neighborhood in the Historic Center of Cusco, Peru. It aims to better understand local effects of the changes that San Blas has undergone since the 1990s and to explore possibilities related to improving the qualities of life of long-term residents (vecinos) who have lived in San Blas for at least two generations. It has two principal objectives: 1) Make recommendations to present to various public and private entities who have a presence and influence over the San Blas neighborhood to improve the likelihood that vecino demands are heard, 2) Illuminate the ways that vecinos …

Intersectional India: Caste, Feminism And Development In The 21st Century, Anika Backelin-Harrison

International Relations Summer Fellows

My paper explores the intersections between caste and feminism in the 21^stcentury, questioning India’s future if it remains divided by ascribed status. Beginning with independence in 1947, I dissect India’s history post-colonialism and how the feminist movement gained headway during periods of political upheaval. Within the feminist movement, Indian women remain divided on the basis of caste, therefore stalling gains for true equality. India’s hope for development, increased security and peaceful negotiations will not come to fruition if the caste system persists, especially in the feminist movement.

Following India’s independence, women have been used as a marker for …

Correction To: 'Greater Wealth Inequality, Less Polygyny: Rethinking The Polygyny Threshold Model', Cody T. Ross, Monique Borgerhoff Mulder, Seung-Yun Oh, Samuel Bowles, Bret Beheim, John Bunce, Mark Caudell, Gregory Clark, Heidi Colleran, Carmen Cortez, Patricia Draper, Russell D. Greaves, Michael Gurven, Thomas Headland, Janet Headland, Kim Hill, Barry Hewlett, Hillard Kaplan, Jeremy Koster, Karen Kramer, Frank Marlowe, Richard Mcelereath, David Nolin, Marsha Quinlan, Robert Quinlan, Caissa Revilla-Minaya, Brooke Scelza, Ryan Schacht, Mary Shenk, Ray Uehara, Eckart Voland, Kai Willführ, Bruce Winterhalder, John Ziker, Christopher Von Rueden

ESI Publications

No abstract provided.

Greater Wealth Inequality, Less Polygyny: Rethinking The Polygyny Threshold Model, Cody T. Ross, Monique Borgerhoff Mulder, Seung-Yun Oh, Samuel Bowles, Bret Beheim, John Bunce, Mark Caudell, Gregory Clark, Heidi Colleran, Carmen Cortez, Patricia Draper, Russell D. Greaves, Michael Gurven, Thomas Headland, Janet Headland, Kim Hill, Barry Hewlett, Hillard Kaplan, Jeremy Koster, Karen Kramer, Frank Marlowe, Richard Mcelreath, David Nolin, Marsha Quinlan, Robert Quinlan, Caissa Revilla-Minaya, Brooke Scelza, Ryan Schacht, Mary Shenk, Ray Uehara, Eckart Voland, Kai Willführ, Bruce Winterhalder, John Ziker, Christopher Von Rueden

ESI Publications

Monogamy appears to have become the predominant human mating system with the emergence of highly unequal agricultural populations that replaced relatively egalitarian horticultural populations, challenging the conventional idea—based on the polygyny threshold model—that polygyny should be positively associated with wealth inequality. To address this polygyny paradox, we generalize the standard polygyny threshold model to a mutual mate choice model predicting the fraction of women married polygynously. We then demonstrate two conditions that are jointly sufficient to make monogamy the predominant marriage form, even in highly unequal societies. We assess if these conditions are satisfied using individual-level data from 29 human …

Conflict Sensitivity And Conservation: Evaluating Design, Implementation & Practice, Amanda S. Woomer

Doctor of International Conflict Management Dissertations

This dissertation investigates the use of a conflict sensitivity framework in supporting environmental conservation work. Employing an action research methodology, it consists of a multi-phase evaluation of the design and implementation of Conservation International’s (CI) Environmental Peacebuilding Training Manual. Through needs assessment, formative evaluation, and outcome evaluation phases, the dissertation explores questions related to what conflicts conservation practitioners face; what form a relevant, accessible, and effective conflict sensitivity framework might take; and what effect such a framework might have on the knowledge, attitudes, capacities, and actions of conservation practitioners. The findings indicate that conservation practitioners face a variety of conflicts …

María Guadalupe García De Perales, María Guadalupe García De Perales

Coming to the Plains Oral Histories/ Llenando las Llanuras Historias Orales

María Guadalupe García de Perales proviene de Durango, México. María está casada con Constancio Perales y juntos tienen cuatro hijos. El esposo de María inmigró a los Estados Unidos para mejorar su situación económica. Después de varios intentos, García finalmente logró cruzar la frontera de EE. UU. junto con sus hijos para reunir la familia. María se sintió bienvenida en un país nuevo. María tuvo la oportunidad de trabajar en varios empleos lo cual ayudó a sustentar a su familia y a darles a sus hijos la oportunidad de tener una buena educación.

María Guadalupe García de Perales is from …

Constancio Perales García, Constancio Perales García

Coming to the Plains Oral Histories/ Llenando las Llanuras Historias Orales

Constancio Perales es originario de Durango, México. Perales perdió a sus padres y decidió cruzar la frontera de los Estados Unidos para construir un mejor futuro para su propia familia. Perales tuvo un recorrido muy difícil para llegar a EE. UU. Trabajó en el campo y en la matanza. Por medio de este esfuerzo, Perales les dio una educación a sus hijos. Perales cree que la educación es muy importante para el futuro de las personas.

Constancio Perales is originally from Durango, Mexico. Perales lost his parents and decided to cross the US border to build a better future for …

The Inclusion Of Women’S Issues In Peace Negotiation Agreements: Guatemala, El Salvador, And Colombia, Natalia F. Meneses

Doctor of International Conflict Management Dissertations

Armed conflict and its consequences do not discriminate according to gender. It affects all people. During an armed conflict, women are the majority of civilian victims: they are forcibly displaced, their family members are killed, and they suffer sexual abuse and torture. However, most peace processes have been exclusively controlled and led by men, while women and women’s issues are usually not included in peace negotiations or resulting agreements. In the last 30 years, there have been 35 comprehensive peace accords signed across the world of which only eight included women’s issues in their agreements. It is crucial that women’s …

A Motherwork Challenge To Dominant Discourse: A Review Of Immigration, Motherhood, And Parental Involvement: Narratives Of Communal Agency In The Face Of Power Asymmetry, Katie D. Scott

The Qualitative Report

In Lilian Cibils dissertation-turned-book, Immigration, Motherhood and Parental Involvement: Narratives of Communal Agency in the Face of Power Asymmetry (2017), the stories of seven Mexican immigrant mothers provide insight into what motherhood looks like outside the mainstream ideology of parental involvement. Using a critical feminist lens, Cibils employs the concept of motherwork as an alternative to a cultural deficit approach for understanding Mexican immigrant motherhood.