International Lease Accounting and Tax Consequences: The Hong Kong Perspective

International Lease Accounting and Tax Consequences: The Hong Kong Perspective

Health in Hong Kong: an international urban perspective

Cities, population health and health care systems Hong Kong stands out among wealthy megacities as having some of the best indicators of population health. Infant mortality is 3.0 per 1,000 births in Hong Kong compared to 6.2 in New York City and 4.0 in Paris, while life expectancy at birth is 78.0 years compared to 77.7 years in Tokyo and 76.1 years in Greater London (Table 1). Such indicators...

ECONOMIC CONSEQUENCES OF ACCOUNTING STANDARDS The Lease Disclosure Rule Change*

We examine capital structure changes to investigate the impact of SFAS No. 13 on lessees. While this accounting standard essentially rearranged capital lease disclosures (from footnotes to the balance sheet), mandated capitalization substantially altered key accounting ratios. Our results document a systematic substitution from capital leases to operating leases and nonlease sources of financin...

Developmental Dyslexia in Hong Kong: An Overview and Lessons from an International Perspective

The study of developmental dyslexia was briefly reviewed through tracing its historical origin, addressing the issues in definitions, summarizing wellaccepted epidemiological findings, and highlighting some of the recent research on the neurological and cognitive basis of dyslexia. By introducing developmental dyslexia in different languages, including the Chinese language, it was recognized th...

Heritage Conservationin Hong kong (Policy and Planning Context Review)

Since the enactment of the Antiquities and Monuments Ordinance in 1971 and the establishment of Antiquities and Monuments Office in 1976, the Hong Kong Government has set up several institutions with particular ordinances and schemes for Heritage Conservation. With the set-up of government initiatives, yet the protection of physical and cultural heritage is still limited due to the ambiguity of...