Singapore’S Proposed Approach To Tackling Missing Trader Fraud,
2020
Singapore Management University
Singapore’S Proposed Approach To Tackling Missing Trader Fraud, Vincent Ooi
Research Collection Yong Pung How School Of Law
In the Draft Goods and Services Tax (Amendment) Bill 2020 (the “Draft Bill”), Singapore proposes a new framework to deal with the problem of MTF. The approach is neatly summarised by a document released by the Singapore Ministry of Finance: “Annex: Proposed Changes to the Goods and Services Tax Act”, of which one point is of particular interest. The document states that the proposed legislative amendments will “allow the Comptroller of GST to deny a GST-registered business’ input GST claim, if the business knew or should have known that his purchase was part of or connected with a fraudulent arrangement. …
Singapore’S Covid-19 General Election: Political Breakthrough Amid A Generational Crisis?,
2020
Singapore Management University
Singapore’S Covid-19 General Election: Political Breakthrough Amid A Generational Crisis?, Eugene K. B. Tan
Research Collection Yong Pung How School Of Law
In the 13th general election since independence, the ruling People’s Action Party (PAP) – which has governed Singapore since 1959 – won 83 out of 93 seats, with a popular vote share of 61.24%, its third lowest on record. The Workers’ Party (WP) won 10 seats, including an unprecedented two multi-member electoral constituencies, cementing its standing as the leading opposition party. Not only did this outcome fall short of the strong mandate the PAP had sought, it was arguably its worst electoral performance since independence as the PAP’s control of elected seats dipped below 90% for the first time. In …
Selective Reshaping: China's Paradigm Shift In International Economic Governance,
2020
Singapore Management University
Selective Reshaping: China's Paradigm Shift In International Economic Governance, Heng Wang
Research Collection Yong Pung How School Of Law
In contrast with the selective adaptation approach toward external norms seen in its accession to the World Trade Organization, China increasingly plays a proactive role on the international stage, with the Belt and Road Initiative at the center of these activities. How can we understand this new approach by China toward international economic governance? What is responsible for China's shifting approach, and what are the implications of this shift? The paper presents selective reshaping as a new theoretical framework, and argues that China is shifting toward the selective reshaping of institutions and rules within the global economic order. Within this …
Gdp Growth Incentives And Earnings Management: Evidence From China,
2020
Singapore Management University
Gdp Growth Incentives And Earnings Management: Evidence From China, Xia Chen, Qiang Cheng, Ying Hao, Qiang Liu
Research Collection School Of Accountancy
Using data from China, we examine whether and how the incentive to boost GDP growth at the government level affects earnings management at the firm level. We find that firms in provinces with GDP growth lower than the national level or the average of the adjacent provinces are more likely to engage in earnings management than firms in other provinces. Specifically, they are more likely to inflate revenues, overproduce, and delay asset impairment losses. The aggregate earnings management induced by GDP growth incentives accounts for about 0.5% of GDP. The results are stronger for local state-owned enterprises, in provinces with …
When Do Host Country Nationals Help Expatriates? The Roles Of Identification With The Multinational Enterprise And Career Development Support By The Subsidiary,
2020
Singapore Management University
When Do Host Country Nationals Help Expatriates? The Roles Of Identification With The Multinational Enterprise And Career Development Support By The Subsidiary, Sachiko Yamao, Toru Yoshikawa, Soo Min Toh, Daijeong Choi
Research Collection Lee Kong Chian School Of Business
One of the concerns of host country nationals (HCNs) who work alongside expatriates in subsidiaries of multinational enterprises (MNEs) is their career prospects in the organization. This study advances the literature of expatriate management in MNEs by spotlighting the roles of the HCNs’ identification with the MNE and career development support received by the HCNs as key factors affecting the HCNs’ decisions to provide help to expatriates. According to the data collected in four countries (Australia, China, India, and Singapore), the HCNs’ identification with the MNE and their perceived subsidiary support for career development are positively related to their extra-role …
Urban Warfare: Emerging Geopolitical Conundrum,
2020
Purdue University
Urban Warfare: Emerging Geopolitical Conundrum, Bert Chapman
Libraries Faculty and Staff Presentations
Urban warfare is as old as human history. It is becoming increasingly important in international political and military planning due to increasing global urbanization and the presence of megacities (urban areas with populations exceeding 10 million) in many global regions and being in areas of recent and potential military conflict. 2018 World Bank data notes that approximately 56% of the world's population lives in urban areas which is up from 34% in 1960. Many of these megacities, including New York City, Los Angeles, Sao Paulo, Mumbai, Shanghai, and Manila are adjacent to oceanic waters and vulnerable to trade and supply …
Indonesia’S Mental Health Services: Availability And Current Challenges,
2020
The University of San Francisco
Indonesia’S Mental Health Services: Availability And Current Challenges, Alexander Gronowski
Master's Projects and Capstones
The deep deficits in Indonesia’s mental health care system seem to currently lack explanation. While Indonesia’s economic growth may outstrip even that of its neighbors, the country still appears to significantly lack parity in provided mental health resources. Due to the paucity in available information and studies on the topic, this paper seeks to inspect the issue directly through the use of direct interviews supplemented by available literature. Through the interviews of Indonesian self-identified patients, non-patients, and mental health care providers, it appears that the apparent weak state of Indonesia’s mental health care system stems from widely held cultural beliefs. …
Sealds: A Quantitative Content Analysis Of #Donttrashyourvote On Twitter,
2020
University of Mississippi
Sealds: A Quantitative Content Analysis Of #Donttrashyourvote On Twitter, Viviek Patel
Honors Theses
Public relations research has slowly integrated with the study of advocacy organizations, but little research has integrated this and social movements. Using the pyramid model of mobilization-driven relationship-building social media based advocacy, this study employed a quantitative content analysis to examine the prevalence of previously identified communicative functions in social media messages by SEALDs. Unlike previous research on advocacy and health organizations, action messages were the most common. This study also investigated the influence of message type on audience engagement through retweets. The results indicate that information tweets had the most retweets. This study also analyzed how social movements recruit …
Turning The Covid-19 Pandemic Into Opportunities For Digital Transformation: Sharing The Singapore Management University Libraries Experience,
2020
Singapore Management University
Turning The Covid-19 Pandemic Into Opportunities For Digital Transformation: Sharing The Singapore Management University Libraries Experience, Bethany Wilkes, Rajendra Munoo
Research Collection Library
No abstract provided.
Giving And Receiving: A Study Of Barriers And Enablers In Asian Philanthropy,
2020
Singapore Management University
Giving And Receiving: A Study Of Barriers And Enablers In Asian Philanthropy, Dalvin Sidhu, Jinwen Chen
Lien Centre for Social Innovation: Research
This report provides an insight into Asian philanthropy through engaging with philanthropic entities (PEs) in Greater China, India and Indonesia. Issues pertinent to this research include (1) challenges and opportunities for philanthropy in the region, (2) the interest and readiness of PEs to address common regional problems, (3) identifying support and platforms that would effectively help translate giving strategies into impact, (4) the interest and readiness of PEs to explore and engage in innovative ways, and (5) identifying the major areas in which these PEs are involved.
The Hunger Report: An In-Depth Look At Food Insecurity In Singapore,
2020
Singapore Management University
The Hunger Report: An In-Depth Look At Food Insecurity In Singapore, Tania Nagpaul, Dalvin Sidhu, Jinwen Chen
Lien Centre for Social Innovation: Research
This report provides a detailed account of the first nationally representative study on the largely hidden problem of food insecurity in Singapore.
Risk Control System Construction Of China’S Equity Crowdfunding Platforms: A Comparative Study On The Differences Between Equity Crowdfunding And Traditional Venture Capital Investment,
2020
Singapore Management University
Risk Control System Construction Of China’S Equity Crowdfunding Platforms: A Comparative Study On The Differences Between Equity Crowdfunding And Traditional Venture Capital Investment, Wentao Bai
Dissertations and Theses Collection (Open Access)
Equity crowdfunding is a new type of public financing activity realized by Internet technology with small single investments funds, which is different from traditional venture capital. It greatly solves the equity investment problem of middle-class people and the difficulties of small and medium-sized enterprises and start-ups in financing. It is also conducive to the construction of multi-level capital market, and the healthy development of national financial system. Due to the advantages of equity crowdfunding, the global equity crowdfunding market has developed rapidly in recent years. Unfortunately, China's formal legislation on equity crowdfunding has not been introduced yet. Each platform can …
Severe Acute Respiratory Syndrome Coronavirus 2 Transmission Potential, Iran, 2020,
2020
Georgia Southern University, Jiann-Ping Hsu College of Public Health
Severe Acute Respiratory Syndrome Coronavirus 2 Transmission Potential, Iran, 2020, Kamalich Muniz-Rodriguez, Isaac Fung, Shayesteh R. Ferdosi, Sylvia Ofori, Yiseul Lee, Amna Tariq, Gerardo Chowell
Biostatistics, Epidemiology & Environmental Health Sciences: Faculty Publications
To determine the transmission potential of severe acute respiratory syndrome coronavirus 2 in Iran in 2020, we estimated the reproduction number as 4.4 (95% CI 3.9–4.9) by using a generalized growth model and 3.5 (95% CI 1.3–8.1) by using epidemic doubling time. The reproduction number decreased to 1.55 after social distancing interventions were implemented.
Human Trafficking In Nepal: Can Big Data Help?,
2020
University of Nebraska at Kearney
Human Trafficking In Nepal: Can Big Data Help?, Shushant Khanal
Undergraduate Research Journal
This paper provides an overview of human trafficking in Nepal, identifies strategies implemented by the government of the country to handle the problem and possibilities of using big data as a solution to the problem of human trafficking in Nepal. Big data, may be defined as the collection of a large volume of data from the past that is processed using machine learning and artificial intelligence to find a common pattern. The use of big data in tackling the problem of human trafficking is not new in developed countries like the United States but it is still a foreign idea …
A Matter Of Interpretation? Understanding And Applying Mediation Standards For The Cross-Border Enforcement Of Mediated Settlement Agreements,
2020
Singapore Management University
A Matter Of Interpretation? Understanding And Applying Mediation Standards For The Cross-Border Enforcement Of Mediated Settlement Agreements, Dorcas Quek Anderson
Research Collection Yong Pung How School Of Law
This article focuses on the future role to be played by mediation standards in view of the signing of the Singapore Convention on Mediation. It argues that the convention has elevated the standing of mediation standards from soft regulatory codes to quasi-legal grounds impacting the enforcement of mediated settlements. However, the inherently generalized nature of mediation standards does not render them amenable to contextualized interpretation. More significantly, the courts may adopt the wrong frame when construing mediation standards. It is therefore imperative that the mediation community find ways to bridge frames and facilitate the cross-border understanding of standards.
Reproductive Health In The Philippines: Poverty, Religiosity, And Navigating Reproductive Choices,
2020
Chapman University
Reproductive Health In The Philippines: Poverty, Religiosity, And Navigating Reproductive Choices, Allison Goncena
International Studies (MA) Theses
This dissertation centers the Philippines as a case study in which quantitative and qualitative data from empirical studies, science journal articles, social science texts, and interviews are cross-examined to ascertain two main areas of interest. The first incentive is to identify and analyze the Catholic Church’s resources in perpetuating moral male-dominant rhetoric that have delayed efforts supporting reproductive health intended to aid low-income women concerning their sexual and reproductive health. The second incentive is to detect how low-income women’s thoughts and behaviors in making reproductive decisions are resonant or not of the Church’s moral rectitude over SRH through their demonstrations …
Philanthropic Structuring: The Asian Context,
2020
Singapore Management University
Philanthropic Structuring: The Asian Context, Hang Wu Tang, Man Yip, Vincent Ooi
Research Collection Yong Pung How School Of Law
Asian philanthropy has tremendous potential for growth. Even as the population of ultra-rich individuals in Asia continues to expand, studies indicate that Asian philanthropists have the capacity to give a lot more. The key to tapping into the massive potential for Asian giving and catalysing sustainable and impactful philanthropy in Asia, is to understand the Asian way of giving and embrace strategic institutional and industry innovation.Our paper proposes three strategic directions to expand access to philanthropy: encouraging giving beyond one’s home and religious causes; encouraging everyone to give regardless of the size of the gift; and encouraging formal giving.Strong support …
How Do Intercrisis Learning Outcomes Affect Intracrisis Learning? “Learning In The Making” In The Case Of South Korea’S Covid-19 Response,
2020
Seoul National University
How Do Intercrisis Learning Outcomes Affect Intracrisis Learning? “Learning In The Making” In The Case Of South Korea’S Covid-19 Response, Chongmin Na, Seulki Lee, Jungwon Yeo
Research Collection School of Social Sciences
This study explores the processes of intercrisis and intracrisis learning and the link between them, drawing on South Korea’s responses to the COVID-19 pandemic as an example. The crisis management literature suggests that intracrisis learning is less likely to occur than intercrisis learning due to inherent barriers that hinder learning and adaptation in the heat of crisis. Based on the conceptual framework of problem-oriented governance and crisis learning, we unpack how prominent outcomes of intercrisis learning facilitate intracrisis learning during the acute phase of an emerging crisis. We postulate that learning after 2015 MERS crisis developed the core capabilities for …
Singapore Property Tax Law As It Stands: The Rebus Sic Stantibus Principle And The Statutory Formula,
2020
Singapore Management University
Singapore Property Tax Law As It Stands: The Rebus Sic Stantibus Principle And The Statutory Formula, Vincent Ooi
Research Collection Yong Pung How School Of Law
The Singapore jurisprudence appears to have adopted the proposition that the rebus sic stantibus principle is to be disapplied where section 2(3) of the Singapore Property Tax Act (“PTA”) (the “Statutory Formula”) is applied. This article argues that this proposition perhaps ought to be stated more precisely. The principle is only disapplied where section 2(3)(b) is applied because it would run contrary to the statutory fiction imposed by section 2(3)(b) that the land is to be valued as if it were vacant land. There should be no disapplication of the principle where section 2(3)(a) is applied due to the absence …
14th Parliament Has Weighty Duty Steering Singapore Into Post-Covid-19 Future,
2020
Singapore Management University
14th Parliament Has Weighty Duty Steering Singapore Into Post-Covid-19 Future, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
In more ways than one, the five-year term of Singapore’s 14th Parliament has been and will be defined even before it begins. How this institution of the people’s representatives leads the nation amid the raging Covid-19 global pandemic and positions Singapore for the post-Covid world matters immensely.
