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Insights Into Accounting Education In A Covid-19 World: Singapore, Themin SUWARDY 2020 Singapore Management University

Insights Into Accounting Education In A Covid-19 World: Singapore, Themin Suwardy

Research Collection School Of Accountancy

The author reported on COVID-19 in accounting education in Singapore. As part of this compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be …


Countering Exclusivism, Promoting Inclusivism: The Way Forward For Singapore, Lily KONG, Orlando WOODS, Acmal Zuheyr Iefan ABDUL WAHID 2020 Singapore Management University

Countering Exclusivism, Promoting Inclusivism: The Way Forward For Singapore, Lily Kong, Orlando Woods, Acmal Zuheyr Iefan Abdul Wahid

Research Collection School of Social Sciences

This paper addresses the situation in Singapore, where a state of religious harmony has prevailed over the past few decades, though evidencing skirmishes and tensions periodically. These skirmishes are a consequence of exclusivist attitudes held by those with religion and those without religion. While some of the strategies that have been in place to address such exclusivist behaviours have been largely effective, the extent to which they have been successful in addressing, more fundamentally, exclusivist attitudes and beliefs is more questionable. Three key dialectics that operate in everyday interreligious encounter are identified to be consequential in countering exclusivism and promoting …


Life, Liberty Or The Pursuit Of Happiness In A Post-Covid 19 Era, Aurobindo GHOSH, Amit HALDAR, Kalyan BHAUMIK 2020 Singapore Management University

Life, Liberty Or The Pursuit Of Happiness In A Post-Covid 19 Era, Aurobindo Ghosh, Amit Haldar, Kalyan Bhaumik

Research Collection Lee Kong Chian School Of Business

A multi-generational pandemic has afflicted economies and convulsed worldwide health systems putting policymakers on prongs of an unthinkable trinity of choice: life, liberty or the pursuit of happiness? These inalienable rights guaranteed by the US Declaration of Independence seem farcical with three of largest four democracies in the world accounting for the highest infections. In this opinion piece, we re-evaluate the clichéd debate between life and livelihood. Second, we investigate the implementation hurdles faced by the frontline medical policymakers expediting testing regimes and vaccine development to avert an unfolding catastrophe. Medical professional are opting for mitigation strategies like isolating infections …


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 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 …


A Matter Of Interpretation? Understanding And Applying Mediation Standards For The Cross-Border Enforcement Of Mediated Settlement Agreements, Dorcas QUEK ANDERSON 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.


Ge2020: No Wipeout But Another Breakthrough For The Workers’ Party, Tan K. B. EUGENE 2020 Singapore Management University

Ge2020: No Wipeout But Another Breakthrough For The Workers’ Party, Tan K. B. Eugene

Research Collection Yong Pung How School Of Law

In a commentary, SMU Associate Professor of Law Eugene Tan examined how the 2020 general election results show both the putative importance and the relative impotence of opposition politics in Singapore.


Singapore Property Tax Law As It Stands: The Rebus Sic Stantibus Principle And The Statutory Formula, Vincent OOI 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 …


Philanthropic Structuring: The Asian Context, Hang Wu TANG, Man YIP, Vincent OOI 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 …


14th Parliament Has Weighty Duty Steering Singapore Into Post-Covid-19 Future, Tan K. B. EUGENE 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.


Financial Technology And Inclusion In Asean, David FERNANDEZ, Marc RAKOTOMALALA 2020 Singapore Management University

Financial Technology And Inclusion In Asean, David Fernandez, Marc Rakotomalala

Research Collection Lee Kong Chian School Of Business

Financial technology (FinTech) has the potential to be a positive, game-changing force for boosting financial inclusion in ASEAN, as mobile money and greater access to basic financial services have the capacity to improve the economic well-being of households. Indeed, technology has been shown to drive broader increases in economic growth, which itself interacts positively with financial inclusion. In a more direct way, new, specific fintech developments globally and in ASEAN itself can be beneficial for financial inclusion. In this paper, we look at financial inclusion and technology, and how cooperative efforts between ASEAN policymakers, the private sector, and their broader …


The Future Of Nuclear Security In The Asia-Pacific: Expanding The Role Of Southeast Asia, Julius Cesar Trajano, Mely Caballero-Anthony 2020 S. Rajaratnam School of International Studies

The Future Of Nuclear Security In The Asia-Pacific: Expanding The Role Of Southeast Asia, Julius Cesar Trajano, Mely Caballero-Anthony

International Journal of Nuclear Security

The nature of regional cooperation on capacity building taking place in Southeast Asia certainly provides a good foundation to pursue a more robust collaborative framework for nuclear security in the wider Asia-Pacific region. A step in this regard is to have a regional action plan/roadmap for nuclear security in the Asia-Pacific that could institutionalize cooperation between Association of Southeast Asian Nations (ASEAN) and other countries in the wider region, fostering closer collaboration. The paper recommends three practical mechanisms to expand cooperation frameworks in Southeast Asia to the broader Asia-Pacific region: (1) strengthening regional capacity building in nuclear security; (2) establishing …


Preparing First Year Students For Online Learning In Digital Academia: Smu Libraries’ Peer Advisors Step Forward, Zhenyan Li, Constance Tan, Shubhangi Gupta 2020 Singapore Management University

Preparing First Year Students For Online Learning In Digital Academia: Smu Libraries’ Peer Advisors Step Forward, Zhenyan Li, Constance Tan, Shubhangi Gupta

Research Collection Library

With the new normal being online learning or a hybrid thereof, the academic community is quickly trying to upskill themselves including librarians. But what about incoming first year students? Who and what support networks are being created to help them navigate the different facets of online learning? In this presentation, participants will learn about SMU Libraries’ Library Peer Advisors (LPA) initiative. LPAs provide peer-to-peer support by students for students in areas such as citation help, effective use of databases and introducing new students to the physical libraries through tours. Research shows that peer-assisted learning is beneficial in providing supportive social …


How A Young University Can Launch And Grow A Digital Repository, Pin Pin Yeo 2020 Singapore Management University

How A Young University Can Launch And Grow A Digital Repository, Pin Pin Yeo

Research Collection Library

Learn how SMU, a young university under 50, launched a digital repository back in 2010 and opened their research and scholarship to discovery by the world.
Get tips on how to improve the visibility and profile of your institution’s research and scholarly publications, to provide access to full text articles (wherever possible), to organize the university’s records for research and publications and how repositories discoverability drove some great individual successes for the faculty. This case study is very useful to better understand the importance of a good repository.


Berita Summer 2020, Dominik M. Müller 2020 Ohio University

Berita Summer 2020, Dominik M. Müller

Berita

Letter from the Chair ... 2

John A. Lent Prize 2020 ... 3

Article: “Pieter J. Veth on the Tabut Feast: Judaic and Persian-Shīʿī Traces of a Tradition in Java” (Majid Daneshgar) ... 4

Article:”‘The 2020 Singapore General Elections: Moving Away from a One-Party-Dominant State” (Kay Key Teo) ... 10

Book Review: 90 Years in Singapore (Irene Lim) by Margaret Sarkissian ... 15

Publications ... 20

Job Opportunities ... 21

Editorial Information ... 23


A Study Of Disaster Management Competency And Indicators In Thailand’S Local Admanistration, Kanrawee Wichaipa 2020 Chulalongkorn University

A Study Of Disaster Management Competency And Indicators In Thailand’S Local Admanistration, Kanrawee Wichaipa

Asian Review

This qualitative research study aims to investigate functional and hazard specific competencies of Thai local administrative officers in disaster prevention and mitigation. The data was collected through document research, in-depth interviews and group discussions from representatives from a central policy making agency and with staff from disaster prevention and mitigation agencies in six local administrative organizations around Thailand. The data was collected in six localities and analyzed by means of content analysis. The results showed that there are three functional competencies, namely 1) understanding of laws, regulations and authority; 2) proactive analysis and evaluation of the situation; and 3) networking …


Introduction, Jirayudh Sinthuphan 2020 Chulalongkorn University

Introduction, Jirayudh Sinthuphan

Asian Review

No abstract provided.


Bureaucratic Reform In Indonesia: Best And Bad Practice Perspective, Muhammad Iqbal 2020 Chulalongkorn University

Bureaucratic Reform In Indonesia: Best And Bad Practice Perspective, Muhammad Iqbal

Asian Review

This study is an overview of the process of bureaucratic reform in Indonesia along with examples of best and bad practices in policy implementation. The implementation of policy is essential to the future of Indonesian bureaucracy and governance. The success of bureaucratic reform depends very much on commitment and leadership at both the national and regional levels of government. Without dedication and civic leadership, any implementation of bureaucratic reform is likely to fail as has happened in Indonesia. This research is a descriptive qualitative research. The type of data used in this study is secondary data obtained from existing literature, …


Conflict Management In China: The Case Of Muslim Uyghurs In Xinjiang Province, Siriporn Dabphet 2020 Chulalongkorn University

Conflict Management In China: The Case Of Muslim Uyghurs In Xinjiang Province, Siriporn Dabphet

Asian Review

This research aims to examine the role of the Chinese government in managing conflicts in the case of Muslim Uyghurs in Xinjiang since 1949. A qualitative method has been used to reveal the causes of conflicts, China’s ethnic policies and conflict resolutions in the view of the Chinese government, ethnic people and the West. The findings indicate that ethnic minority policy is the main factor that has intensified conflict. China’s conflict management methods are forcing or competing to win over minorities, compromising in order to lessen conflict and collaborating to find a solution. China’s ethnic policies depend on the internal …


Bermudan Option In Singapore Savings Bonds, Kian Guan LIM 2020 Singapore Management University

Bermudan Option In Singapore Savings Bonds, Kian Guan Lim

Research Collection Lee Kong Chian School Of Business

The Singapore Savings Bonds (SSB) is a unique investment program offered by the Singapore government whereby retail investors can earn risk-free tax-free step-up interest closely matched to Treasury bond rates for up to 10 years and can redeem on any business day prior to maturity without any early redemption penalty. This study analyses the unique design of the SSB and provides a valuation of the Bermudan option for early redemption that is embedded in the SSB. The Black-Derman-Toy model is used to build the interest rate tree, and an iterative method is employed to avoid arbitrary specification of the pre-determined …


Covid-19 And Management Education: Reflections On Challenges, Opportunities, And Potential Futures, Steve BRAMMER, Timothy CLARK 2020 University of Bath

Covid-19 And Management Education: Reflections On Challenges, Opportunities, And Potential Futures, Steve Brammer, Timothy Clark

Research Collection Lee Kong Chian School Of Business

COVID-19 is having profound impacts on tertiary education globally. Border closures, cuts to aviation capacity, mandatory quarantine on entering a country, restrictions on mass gatherings, and social distancing all pose challenges to higher education (HE) institutions. Business Schools (BSs) have larger and more internationally diverse cohorts of students and staff, generating particular challenges, but also often have more mature digital and remote education capabilities that enable responses to COVID-19. Therefore, exploring emergent evidence on how BSs are likely to be affected by COVID-19 over the short, medium, and long term is of significant importance to our community. In this commentary, …


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