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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.


Design Education As A Catalyst For Innovation: A Case Study From Singapore, Tamas Makany, Nur Hidayah Abu Bakar, Cheaw Hwei Low Jan 2023

Design Education As A Catalyst For Innovation: A Case Study From Singapore, Tamas Makany, Nur Hidayah Abu Bakar, Cheaw Hwei Low

Research Collection Lee Kong Chian School Of Business

This case study presents some of the critical milestones of design education in Singapore. We begin with a brief overview of the 50-year history of design’s central role in Singapore’s nation-building, culminating in the Design 2025 Masterplan and the formation of the Design Education Advisory Committee (DEAC), a roadmap and an approach to shape the future of design education while nurturing a culture of innovation with a societal focus. The case study then outlines two recent prototypes: (1) Cross-IHL Learning Bootcamps and (2) Seamless Career Pathway - both fostering a strong connection between academic institutions and the design industry. Finally, …


Hawker Culture And Its Infrastructure: Experiences And Contestations In Everyday Life, Lily Kong, Aidan Wong Jan 2023

Hawker Culture And Its Infrastructure: Experiences And Contestations In Everyday Life, Lily Kong, Aidan Wong

Research Collection College of Integrative Studies

Hawker foods characterize urban Asia, with similarities and differences across cities that forge both cultural commonalities and distinctions. From the itinerant to the fixed location, from the temporary sites to the purpose-built, hawker foods are served in informal settings, with varying degrees of tradition and innovation, hygiene and squalidness, local authenticity and globalized influence. In the side-streets of Beijing where local delicacies such as scorpion are served, to the abundant food cart vendors on Bangkok streets, to the warung (small, typically family-owned eateries) in Surabaya, and the carefully planned and designed hawker centres in Singapore, hawker culture is a distinctive …


The Demands Of (Dis)Placement, The Micro-Aggressions Of Multiculturalism: Performing An Idea Of "Indianness" In Singapore, Orlando Woods, Lily Kong Jan 2023

The Demands Of (Dis)Placement, The Micro-Aggressions Of Multiculturalism: Performing An Idea Of "Indianness" In Singapore, Orlando Woods, Lily Kong

Research Collection School of Social Sciences

This paper explores the ways in which state-defined discourses of multiculturalism can unintentionally create a framework through which micro-aggressions are enacted against those interpreted as “other”. These definitions cascade down from the state to majority and then minority ethno- national groups, who leverage positions of relative dominance to establish the terms of acceptance and integration into society. By negotiating these terms, ethnicity becomes a performative construct through which difference is asserted and reified. We illustrate these ideas through an empirical analysis of Singapore’s minority Indian community, and how Singaporean Indians perform an idea of “Indianness” in response to their Singaporean …


‘We Are People Of The Islands’: Translocal Belonging Among The Ethnic Chinese Of The Riau Islands, Charlotte Setijadi Jan 2023

‘We Are People Of The Islands’: Translocal Belonging Among The Ethnic Chinese Of The Riau Islands, Charlotte Setijadi

Research Collection School of Social Sciences

The Riau Islands Chinese are an anomaly in the study of Chinese Indonesians. For one, while many of their ethnic Chinese counterparts in other parts of Indonesia can no longer speak Chinese due to the New Order regime’s assimilation policy, Chinese languages are alive and well in the Riau Islands. Based on ethnographic fieldwork conducted in 2017–2018, this paper seeks to understand the Riau Islands Chinese’s cultural resilience and sense of belonging as a borderland ethnic minority. I argue that long-standing inter-Island and cross-border mobilities and cultural flows with Singapore have been central to the maintenance of Riau Islands Chinese …


Southeast Asia & The Hidden Green Revolution: A Study On Foreign Direct Investment In Eco-Investments In Asean, Ravi Chailertborisuth Dec 2022

Southeast Asia & The Hidden Green Revolution: A Study On Foreign Direct Investment In Eco-Investments In Asean, Ravi Chailertborisuth

Undergraduate Honors Theses

This paper aims to find: To what extent foreign direct investment is fueling the renewable energy transition in ASEAN. The year 1966 saw the founding of ASEAN, the Association for Southeast Asian Nations. The five founding member nations were: Indonesia, Malaysia, Philippines, Singapore, and Thailand. Over time, this group of nations grew to include nations such as: Laos, Cambodia, Vietnam, Brunei, and Myanmar. The IGO (inter-governmental organization) aims to foster “economic, social, cultural, technical, educational and other fields” (ASEAN). The IGO is successful, allowing capital to flow cross-borders with more ease, and encourage economic corporation across all nations. Since …


Lee Kong Chian School Of Business Year In Review 2021-2022, Singapore Management University Dec 2022

Lee Kong Chian School Of Business Year In Review 2021-2022, Singapore Management University

SMU Corporate Reports

As Singapore and the world reopens, this has led to changes, especially as people feel safe to travel abroad again. This has impacted us of course. We have seen an 8.9 percent drop in undergraduate applications from our 2022 high. This decline is due in no small part to the relaxation of travel restrictions. However, despite the drop, the quality of applications this year is similar or maybe even slightly better than the year before. In the end, we matriculated 884 students, above our target. This includes 38 scholarship recipients who accepted our offer, representing a record yield. We have …


Singapore Management University Report To Stakeholders 2021/2022, Singapore Management University Dec 2022

Singapore Management University Report To Stakeholders 2021/2022, Singapore Management University

Report to Stakeholders

The title of the annual report, “Our Evolving Garden”, points to how the University continues to develop and progress as “One SMU”. With the world now learning to live with COVID-19 as endemic, the last year has been one in which SMU students have been able to resume many of the activities that contribute towards providing a transformative education. For example, they were able to attend many more events on campus and to travel overseas for internships, exchanges, and community service projects. Faculty too were able to attend academic conferences and meet with educational partners, business connections and research associates …


Resulting And Constructive Trusts In The Contemporary Singaporean Family Context, Man Yip Dec 2022

Resulting And Constructive Trusts In The Contemporary Singaporean Family Context, Man Yip

Research Collection Yong Pung How School Of Law

The legal rules that emerge in a society are shaped by the conditions of that society. In the area of trusts law, this chapter argues that the English principles of the presumed resulting trust and the common intention constructive trust have been adapted to suit the Singaporean family context. At first sight, given that Singapore law has declined to follow the Stack v Dowden line of developments that have taken place in English law concerning beneficial ownership of family property, it may appear that Singapore trusts law is more conservative and that pre-Stack English law is better preserved on Singapore …


Toxic Effect Of Fear Of Losing Out On Self-Esteem: A Moderated Mediation Model Of Conformity And Need For Cognitive Closure In Singapore, Sheila Xi Rui Wee, Chi-Ying Cheng, Haelim Choi, Ciping Goh Dec 2022

Toxic Effect Of Fear Of Losing Out On Self-Esteem: A Moderated Mediation Model Of Conformity And Need For Cognitive Closure In Singapore, Sheila Xi Rui Wee, Chi-Ying Cheng, Haelim Choi, Ciping Goh

Research Collection School of Social Sciences

Kiasu (fear of losing out, FoLO) is considered the single most defining adjective that captures Singapore identity, and it is well-observed in other Asian cultures as well. Despite the widespread endorsement of kiasu in Singapore, there is limited empirical research on the theoretical conception of kiasu as a psychological construct. To empirically investigate kiasu, we validated the construct and measurement of the FoLO mindset in Study 1. In Study 2, we hypothesized and found a negative association between FoLO and Singaporeans’ self-esteem, which was mediated by a higher tendency of conformity. In addition, we hypothesized and found that individuals’ need …


From 'Pandemic' To 'Endemic' And Beyond: Key Aspects Of Research On Older Singaporeans In A Year Of Transition, Nadya Haifan, Jane Tan, Rachel Wen Yi Ngu, Mindy Eiko Tadai, Yan Er Tan, Grace Cheong, Micah Tan, Wensi Lim Nov 2022

From 'Pandemic' To 'Endemic' And Beyond: Key Aspects Of Research On Older Singaporeans In A Year Of Transition, Nadya Haifan, Jane Tan, Rachel Wen Yi Ngu, Mindy Eiko Tadai, Yan Er Tan, Grace Cheong, Micah Tan, Wensi Lim

ROSA Research Briefs

The past year has been one marked by transition – as a country we have moved from treating COVID-19 as a pandemic to living with it as an endemic disease. Research conducted by the Centre for Research on Successful Ageing (ROSA) has taken a similar trajectory, expanding the scope of investigations from COVID-19 topics to other areas that are important for the general well-being of older adults in Singapore. This report showcases ROSA’s research involving older Singaporeans and the partnerships that have been forged in the past year. These developments will be presented in two sections. The first outlines the …


Ageing Strong, Kheng Min Ma, Jovina Ang, Sheetal Bhardwaj Oct 2022

Ageing Strong, Kheng Min Ma, Jovina Ang, Sheetal Bhardwaj

Asian Management Insights

Making the best of the third age.


Leading By Example, Whee Jim Yeo Oct 2022

Leading By Example, Whee Jim Yeo

Asian Management Insights

Leadership lessons from Singapore’s pioneer civil servants.


Multi-Functional Job Roles To Support Operations In A Multi-Faceted Jewel Enabled By Ai And Digital Transformation, Steven M. Miller Oct 2022

Multi-Functional Job Roles To Support Operations In A Multi-Faceted Jewel Enabled By Ai And Digital Transformation, Steven M. Miller

Research Collection School Of Computing and Information Systems

In this story, we highlight the way in which the use of AI enabled support systems, together with work process digital transformation and innovative approaches to job redesign, have combined to dramatically change the nature of the work of the front-line service staff who protect and support the facility and visitors at the world’s most iconic airport mall and lifestyle destination.


Two Singapore Public Healthcare Ai Applications For National Screening Programs And Other Examples, Andy Wee An Ta, Han Leong Goh, Christine Ang, Lian Yeow Koh, Ken Poon, Steven M. Miller Oct 2022

Two Singapore Public Healthcare Ai Applications For National Screening Programs And Other Examples, Andy Wee An Ta, Han Leong Goh, Christine Ang, Lian Yeow Koh, Ken Poon, Steven M. Miller

Research Collection School Of Computing and Information Systems

This article explains how two AI systems have been incorporated into the everyday operations of two Singapore public healthcare nation-wide screening programs. The first example is embedded within the setting of a national level population health screening program for diabetes related eye diseases, targeting the rapidly increasing number of adults in the country with diabetes. In the second example, the AI assisted screening is done shortly after a person is admitted to one of the public hospitals to identify which inpatients—especially which elderly patients with complex conditions—have a high risk of being readmitted as an inpatient multiple times in the …


Smu Libraries Annual Report 2021-2022, Singapore Management University Sep 2022

Smu Libraries Annual Report 2021-2022, Singapore Management University

SMU Corporate Reports

2021 was the year we got to grips with acknowledging that the COVID-19 pandemic was here for the long haul. While 2020 gave us the added impetus for pivoting to a digital first mode of operations, 2021 helped us strengthen our alignment to our strategic pillars of digital transformation, sustainable living, and growth in Asia. Continuing the tradition of students’ past, the results of the 2022 SMUSA survey reaffirmed that many of our students (82% of the respondents) agreed that the libraries helped them positively in their studies and 75% of the respondents agreed that the libraries is a place …


Development Of Institutional Repositories In Singapore, Pin Pin Yeo Sep 2022

Development Of Institutional Repositories In Singapore, Pin Pin Yeo

Research Collection Library

The keynote presented the development of institutional repositories (IR) by universities in Singapore. The relevant policies on open access and research data were introduced. The importance of IR alignment with institutional goals was highlighted. Besides research publications, IRs could also host special collections of the institution or the community. The collaboration and sharing of best practices among Singapore academic libraries helped them to better support research at their institutions.


Building Desktops In The Clouds: Virtualising The Investment Studio, Salihin Mohammed Ali Sep 2022

Building Desktops In The Clouds: Virtualising The Investment Studio, Salihin Mohammed Ali

Research Collection Library

Arising from experiences during and post-COVID-19 circuit breaker and work-from-home arrangements, SMU Libraries developed a new library service to provide remote access to financial databases that are usually only accessible onsite. Financial databases such as Bloomberg and Eikon are accessed using a client-based software that is installed on a physical computer in the Investment Studio at Li Ka Shing Library. Using desktop virtualization technology, financial databases can be accessed remotely without the need of physical presence in the library, increasing availability and accessibility to the resources. This presentation aims to share the challenges in setting up the service from a …


Singapore Public Sector Ai Applications Emphasizing Public Engagement: Six Examples, Steven M. Miller Sep 2022

Singapore Public Sector Ai Applications Emphasizing Public Engagement: Six Examples, Steven M. Miller

Research Collection School Of Computing and Information Systems

This article provides an overview of six examples of public sector AI applications in Singapore that illustrate different ways of enhancing engagement with the public. These applications demonstrate ways of enhancing engagement with the public by providing greater accessibility to government services (access anywhere, anytime) and speedier responses to public processes and feedback. Some applications make it substantially easier for members of the public to do things or make choices, while others reduce waiting time, either across an entire public infrastructure, or for an individual transaction. Some provide highly individualized coaching to guide a person through the process of doing …


Corporate Shareholders In Singapore: Retail Shareholders, Effective Empowerment And The Unfulfilled Promise Of The Digital Revolution, Pearlie M. C. Koh, Hwee Hoon Tan Sep 2022

Corporate Shareholders In Singapore: Retail Shareholders, Effective Empowerment And The Unfulfilled Promise Of The Digital Revolution, Pearlie M. C. Koh, Hwee Hoon Tan

Research Collection Yong Pung How School Of Law

Under Singapore’s companies legislation, shareholders are vested with significant powers, placing them in the position to play an important monitoring role. Although there are discernible corporate governance benefits to encouraging shareholders to take on a more participatory role, many have argued against shareholder empowerment. Indeed, it is often asserted that shareholders are ill-equipped to play any role in corporate governance for a variety of reasons, including the generally-held view that shareholders, in particular retail investors, are rationally apathetic. The situation is presumed to be exacerbated in Singapore’s “concentrated shareholding” corporate environment. In this research, we sought empirical data to assess …


The Impact Of Fear Of Losing Out (Folo) On College Students’ Performance Goal Orientations And Learning Strategies Insingapore, Haelim Choi, Chi-Ying Cheng, Sheila Xi Rui Wee Sep 2022

The Impact Of Fear Of Losing Out (Folo) On College Students’ Performance Goal Orientations And Learning Strategies Insingapore, Haelim Choi, Chi-Ying Cheng, Sheila Xi Rui Wee

Research Collection School of Social Sciences

The current research investigated the influence of the Fear of Losing Out (FoLO) mindset on learning strategy via performance goal orientation and its interaction with social comparison amongst Singaporean college students. In Study 1, a positive relationship between FoLO and performance goal orientations (i.e., avoidance and approach) was found. Study 2 replicated this finding and further revealed a downstream effect of FoLO on surface learning via performance goal orientations. In addition, social comparison moderated the link between performance goal orientation and surface learning in the mediation model. Specifically, in downward social comparison conditions, FoLO facilitated high performance-avoidance goal orientation, which …


Open Access In Singapore, Pin Pin Yeo Aug 2022

Open Access In Singapore, Pin Pin Yeo

Research Collection Library

The blog post outlines how academic libraries in Singapore support Open Access and Open Science trends. It covers open access repositories in Singapore, the content and growth of OA publications. It covers the libraries support Open Data and Open Science and the data repositories in Singapore. Some publisher agreements were negotiated by NUS, and further discussions with selected publishers are in progress.


The Commuting Patterns Of Older Adults, Yen Cong Wong, Yan Er Tan, Grace Cheong Aug 2022

The Commuting Patterns Of Older Adults, Yen Cong Wong, Yan Er Tan, Grace Cheong

ROSA Research Briefs

This research brief uses data from the Singapore Life Panel (SLP) and provides a general description of the commuting patterns of older adults in November 2021. By outlining the latter, we aim to provide some indication of whether Singapore’s transport infrastructure adequately supports the commute needs of older adults and how older adults’ commute fares against the Land Transport Authority (LTA) of Singapore’s Land Transport Master Plan (LTMP). Key findings: 1. Self-owned car (32.8%) was the most preferred mode of transport, followed by the public bus (25.3%), MRT (24.4%) and walking (8.3%). 2. In terms of utilization, public bus (50.3%), …


Weight Perceptions And Health Education On Obesity Among Older Adults, Seonghoon Kim, Vicky Mengqi Qin, Xuan Zhang, Kanghyock Koh, Mindy Eiko Tadai, Micah Tan Aug 2022

Weight Perceptions And Health Education On Obesity Among Older Adults, Seonghoon Kim, Vicky Mengqi Qin, Xuan Zhang, Kanghyock Koh, Mindy Eiko Tadai, Micah Tan

ROSA Research Briefs

The current brief presents preliminary findings from a special module that measures perceptions of weight and receptivity to health education among older adults. Singapore Life Panel® (SLP) data collected in January 2022 (n=2814) were utilized. Two policy recommendations were made: The main findings highlight that weight misperception is prevalent among older adults. More than a third of respondents (39%) incorrectly perceive their weight status, particularly among overweight and obese older adults, as well as Malay and lower educated respondents. This suggests the importance of public health education for older adults to reduce misperceptions about their own over- and under-weight status, …


El Niño And The Human-Environment Nexus: Drought And Vulnerability In Singapore 1877-1911, Fiona Williamson Aug 2022

El Niño And The Human-Environment Nexus: Drought And Vulnerability In Singapore 1877-1911, Fiona Williamson

Research Collection College of Integrative Studies

This chapter brings a climatic perspective to the study of Singaporean history by exploring the impacts of the strong El Niño inspired droughts of 1877, 1902 and 1911. The narrative focuses on unpacking the nexus of nature-inspired versus human-induced vulnerability to drought within the contexts of colonial urbanisation and looks at the short-to medium-term impacts of the events on society. It also explores how such events inspired new questions about the climate and regional teleconnections, as a wealth of evidence became available due to the increasingly connected nature of scientific institutions, scientific literature, and communications systems across the Indian Ocean …


Limitation Period For Unjust Enrichment Claims, At The Claimant’S Expense, Lack Of Consent, Illegality, And Vindication Of Property Rights: Esben Finance Ltd And Others V Wong Hou-Lianq Neil, Hang Wu Tang Aug 2022

Limitation Period For Unjust Enrichment Claims, At The Claimant’S Expense, Lack Of Consent, Illegality, And Vindication Of Property Rights: Esben Finance Ltd And Others V Wong Hou-Lianq Neil, Hang Wu Tang

Research Collection Yong Pung How School Of Law

Even though unjust enrichment has been recognised by English law for several decades, this branch of the law continues to be a highly contested area. Debate rages on with respect to many facets including the formal structure of the subject, the ambit of unjust factors and its relationship with the law of property. The decision of the Singapore Court of Appeal in Esben Finance Ltd and Others v Wong Hou-Lianq Neil (‘Esben Finance Ltd’) explores many of these difficult areas. In a wide-ranging judgment, Esben Finance Ltd covers an astonishing variety of issues namely limitation period, at claimant’s expense, illegality, …


Inflation Expectations Can Be A Self-Fulfilling Prophecy, Aurobindo Ghosh, Khyati Chauhan, Muskan Bagrodia Aug 2022

Inflation Expectations Can Be A Self-Fulfilling Prophecy, Aurobindo Ghosh, Khyati Chauhan, Muskan Bagrodia

Research Collection Lee Kong Chian School Of Business

In a commentary, SMU Assistant Professor of Finance (Education) Aurobindo Ghosh, SMU postgraduate student and Research Assistant for the SInDEx Project Muskan Bagrodia and International Monetary Fund Economic Research Assistant Khyati Chauhan weighed in on why inflation expectations matter as much as economic data. They discussed how inflation expectations can be a self-fulfilling prophecy, and shared the key takeaways of the quarterly DBS-Sim Kee Boon Institute’s Singapore Index of Inflation Expectations (DBS-SKBI SInDEx) survey. They concluded that effective communication on inflation control measures, in addition to credible policy decisions, will help consumers feel assured and refrain from basing purchasing decisions …


Older Adult Healthcare Utilization Patterns And Receptiveness Towards Healthier Sg Initiative, Micah Tan, Grace Cheong, Wensi Lim, Paulin T. Straughan Jul 2022

Older Adult Healthcare Utilization Patterns And Receptiveness Towards Healthier Sg Initiative, Micah Tan, Grace Cheong, Wensi Lim, Paulin T. Straughan

ROSA Research Briefs

The Healthier SG (HSG) initiative was launched by Health Minister Ong Ye Kung in March 2022. HSG marks a distinct departure from existing healthcare models as under this new initiative, greater emphasis is placed on preventive healthcare rather than reactive treatments. This shift in approach is envisioned to have a significant influence on the healthcare system in Singapore – for instance, by focusing on “health care” rather than on “sick care” it is hoped by some that this new model will discourage the ‘over-service’ of patients by doctors in Singapore (Lim, 2022). An integral component of the HSG initiative is …


Leveraging On A University-Industry Partnership Programme: How A Yearbook Publisher Can Pivot Its Operations In A New Normal, Yuanto Kusnadi, Benjamin Huan Zhou Lee, Gary Pan Jul 2022

Leveraging On A University-Industry Partnership Programme: How A Yearbook Publisher Can Pivot Its Operations In A New Normal, Yuanto Kusnadi, Benjamin Huan Zhou Lee, Gary Pan

Research Collection School Of Accountancy

The printing industry is a “sunset” industry that is currently undergoing massive changes, with digital transformation and sustainability being two key issues that the companies in these 2 industries have to face. In addition, the Covid-19 pandemic has hastened the pace of the changes that are taking place and companies have to make serious decisions that will affect their future survival in this industry. This article highlights how one printing solutions provider in Singapore can pivot its operations to be more sustainable in the new post-pandemic normal.


How And Why Do Judges Cite Academics? Evidence From The Singapore High Court, Jerrold Soh, Yihan Goh Jul 2022

How And Why Do Judges Cite Academics? Evidence From The Singapore High Court, Jerrold Soh, Yihan Goh

Research Collection Yong Pung How School Of Law

Legal academics were once thought to be parasitic on the work of judges, so much so that citing academic work was said to weaken a judgment’s authority. Recent times have however seen prominent academics appointed to the highest courts, and judicial engagement with academic materials appears to have increased. In this light, this article empirically studies academic citation practices in the Singapore High Court. Using a dataset of 2,772 High Court judgments, we show that citation counts have indeed increased over time, even in this first-instance court. This increase was distributed across most legal areas, and was not limited to, …