210 research outputs found
The Changes of Accounting Standards and Structural Reform in Japanese companies
No full textIn the business year beginning on April 1 1999 or later our accounting standards have been greatly changed. Concretely (1) the disclosure of consolidated financial statements as audited documents, (2) consolidated statements of cash flows, and (3) tax consequences accounting have been introduced in the business year beginning on April 1 1999 or later. In addition (4) the standard for fair value accounting of financial instruments and (5) the accounting standard for employees retirement benefits (Hereafter this accounting standard will be abbreviated to retirement benefits accounting) have been introduced in the business year beginning on April 1 2000 or later. This has been often called, Big Bang Reforms of Accounting Standards in our country. The reforms of accounting standards are still now in progress. In this paper I tried to analyze not only the direct effects of the above 5 new accounting standards into the figures of financial statements of Japanese companies, but also the ripple effects into their behaviors and our economic performances on macro basis. Also I tried to consider the implications of the changes of Japanese companies caused by the Big Bang Reforms of Accounting Standards for economic policy makers. For the transition from the former accounting standards to the new ones, Japanese companies had been forced to report the huge amount of costs as extra-ordinary losses in FY1999, FY2000, and FY2001. However, the amount of extra-ordinary losses has continued to show a decrease since FY 2001. This could indicate that Japanese companies have made progress to adapt with new accounting standards. Additionally Japanese companies with the capital of 10 billion yens or more in particular have improved their performances of indicators such as ROA, ROE and turnover of tangible assets since FY2002. Moreover the close relationships between banks and private companies through cross-shareholding stocks, has been weak. These changes on micro basis could affect Japanese economy as a whole. One of the above possible positive effects may be that private investments have shown a recovery mainly due to the improvements of rate of return of Japanese companies as a natural effect of new accounting standards, accompanied by the export boom and strong demand for digital electronic devices. On the other hand, considering at least the following two examples, it may be meaningful to reconsider the effects of economic policy measures to private corporations activities under the new accounting standards. (1) As many Japanese companies have been streamlined, there has been produced fund surplus in private non-financial corporations sector as a whole. In contrast the amount of fund surplus in households sector has been decreased due to the lack of enough size of flow of fund from private non-financial corporations to household sector as well as to the effect of the aging population. If we should try to reduce fund shortage in general government sector on the assumption that the size of fund surplus in private corporations sector would be unchanged, by definition, this might increase the size of fund shortage in overseas sector ordecrease the size of fund surplus in households sector. However there may be limitations to the both above changes, whereas we cannot expect very much that private corporations will increase compensation of employees. (2) The retirement benefits accounting may weaken the effect of loose monetary policy. One example for this is that the low interest rate policy has been increasing the amount of retirement projected benefits obligation of companies through the decline of discount rate under retirement benefits accounting, and decreasing expected rate of return on pension assets, although it has much contributed to the decrease of interest repayments of companies with lots of liabilities.Accounting Standards, structural reform, Japan
Chemical-Assisted Washing Remediation of Arsenic-Contaminated Excavated Soils
No full text金沢大学博士（学術）博士論文 要旨Abstract/要約Outline/本文Full 以下に掲載：(1) Journal of Hazardous Materials [Title: Enhanced remediation of arsenic-contaminated excavated soil using a binary blend of biodegradable surfactant and chelator] 431 Article No. 128562- 2022. Elsevier. 共著者：Shafiqur Rahman, Ismail M.M. Rahman, Shengbin Ni, Yasuhiro Harada, Shuto Kasai, Keisuke Nakakubo, Zinnat A. Begum, Kuo H. Wong, Asami S. Mashio, Akio Ohta, Hiroshi Hasegawa (2)Water, Air, & Soil Pollution [Title: Biodegradable Chelator-Assisted Washing and Stabilization of Arsenic‑Contaminated Excavated Soils 233 Article No. 213- 2022. Springer. 共著者：Shafiqur Rahman, Naoyuki Jii, Shengbin Ni, Yasuhiro Harada, Asami S. Mashio, Zinnat Ara Begum, Ismail M. M. Rahman, Hiroshi Hasegawadoctoral thesi
Fast Download but Eternal Seeding: The Reward and Punishment of Sharing Ratio Enforcement
No full textMany private BitTorrent communities employ Sharing Ratio Enforcement (SRE) schemes to incentivize users to contribute their upload resources. It has been demonstrated that communities that use SRE are greatly oversupplied, i.e., they have much higher seeder-to-leecher ratios than communities in which SRE is not employed. The first order effect of oversupply under SRE is a positive increase in the average downloading speed. However, users are forced to seed for extremely long times to maintain adequate sharing ratios to be able to start new downloads. In this paper, we propose a fluid model to study the effects of oversupply under SRE, which predicts the average downloading speed, the average seeding time, and the average upload capacity utilization for users in communities that employ SRE. We notice that the phenomenon of oversupply has two undesired negative effects: a) Peers are forced to seed for long times, even though their seeding efforts are often not very productive (in terms of low upload capacity utilization); and b) SRE discriminates against peers with low bandwidth capacities and forces them to seed for longer durations than peers with high capacities. To alleviate these problems, we propose four different strategies for SRE, which have been inspired by ideas in social sciences and economics. We evaluate these strategies through simulations. Our results indicate that these new strategies release users from needlessly long seeding durations, while also being fair towards peers with low capacities and maintaining high system-wide downloading speeds.Accepted Author ManuscriptData-Intensive System
Abstract 3232: Development of novel Btk inhibitor, CB988 targering ibrutinib-resistant Btk C481S mutant
No full textAbstract
Introduction: Bruton's tyrosine kinase (Btk) is a member of the Tec family of cytoplasmic tyrosine kinase. Btk plays a crucial role in the BCR signaling, essential for B-cell development, and Btk has been recognized as a validated therapeutic target for B-cell malignancies. Ibrutinib, the first FDA-approved Btk inhibitor, has been appreciated as a promising targeted therapy for patients with B-cell malignancies. Ibrutinib covalently binds to the Cys481 residue of Btk to inhibit Btk enzymatic activity, but recent studies suggested that the C481S mutation in Btk disrupts the irreversible binding of ibrutinib, and resulted in ibrutinib-resistance in patients. Therefore a non-covalent Btk inhibitor is highly demanded to overcome ibrutinib resistance. Material and methods: We produced two conformationally different Btks, an activated form of Btk (Btk[A]) and an unactivated form of Btk (Btk[U]) by treating Btk protein with ATP (autophosphorylation) or with Lambda Protein Phosphatase (dephosphorylation), respectively. To evaluate cellular potency of Btk inhibitors, phosphorylations of Btk and PLC- γ were analyzed by Western blotting in Ramos cells, a human Burkitt’s lymphoma cell line. ABC-type DLBCL cell line, OCI-Ly10 was used to evaluate anti-tumor efficacy of Btk inhibitors. The ibrutinib-resistant Btk[C481S] mutant was produced to assess efficacy of compounds against the drug resistant enzyme. Kinase selectivity profiling was performed to confirm inhibitor selectivity. Results: Based on structure activity relationship studies, we identified a novel Btk inhibitor, CB988 as a highly selective non-covalent Btk inhibitor. CB988 exhibited remarkable activity for the both conformations of Btks with sub-nanomolar enzyme inhibitory potency in a reversible manner (IC50 = 0.78 and 0.09 nM for Btk[A] and Btk[U], respectively). These results suggested that CB988 preferentially binds to an inactive conformation of Btk. In cellular assays, CB988 strongly reduced Tyr223 phosphorylation of Btk at nano-molar concentration, and decreased phosphorylation of PLC-γ in Ramos cells. Furthermore, CB988 significantly reduced the proliferation of OCI-Ly10 cells. More importantly, CB988 potently inhibited the ibrutinib-resistant Btk[C481S] mutant in vitro (IC50 = 0.6 nM), which differs from other covalent Btk inhibitors. Conclusions: Btk[C481S] mutation have been reported in ibrutinib relapsed CLL and MCL patients. Novel non-covalent Btk inhibitor, CB988 strongly inhibited Btk[C481S] mutant enzyme, suggesting that CB988 has the potential to treat patients who are relapsed/refractory to ibrutinib.
Citation Format: Wataru Kawahata, Tokiko Asami, Takayuki Irie, Yasuhiro Iwata, Takao Kiyoi, Masaaki Sawa. Development of novel Btk inhibitor, CB988 targering ibrutinib-resistant Btk C481S mutant [abstract]. In: Proceedings of the American Association for Cancer Research Annual Meeting 2017; 2017 Apr 1-5; Washington, DC. Philadelphia (PA): AACR; Cancer Res 2017;77(13 Suppl):Abstract nr 3232. doi:10.1158/1538-7445.AM2017-3232</jats:p
The Changes of Accounting Standards and Structural Reform in Japanese companies
No full textIn the business year beginning on April 1 1999 or later our accounting standards have been greatly changed. Concretely (1) the disclosure of consolidated financial statements as audited documents, (2) consolidated statements of cash flows, and (3) tax consequences accounting have been introduced in the business year beginning on April 1 1999 or later. In addition (4) the standard for fair value accounting of financial instruments and (5) the accounting standard for employees’ retirement benefits (Hereafter this accounting standard will be abbreviated to retirement benefits accounting) have been introduced in the business year beginning on April 1 2000 or later. This has been often called, ‘Big Bang Reforms of Accounting Standards’ in our country. The reforms of accounting standards are still now in progress. In this paper I tried to analyze not only the direct effects of the above 5 new accounting standards into the figures of financial statements of Japanese companies, but also the ripple effects into their behaviors and our economic performances on macro basis. Also I tried to consider the implications of the changes of Japanese companies caused by the Big Bang Reforms of Accounting Standards for economic policy makers. For the transition from the former accounting standards to the new ones, Japanese companies had been forced to report the huge amount of costs as extra-ordinary losses in FY1999, FY2000, and FY2001. However, the amount of extra-ordinary losses has continued to show a decrease since FY 2001. This could indicate that Japanese companies have made progress to adapt with new accounting standards. Additionally Japanese companies with the capital of 10 billion yens or more in particular have improved their performances of indicators such as ROA, ROE and turnover of tangible assets since FY2002. Moreover the close relationships between banks and private companies through cross-shareholding stocks, has been weak. These changes on micro basis could affect Japanese economy as a whole. One of the above possible positive effects may be that private investments have shown a recovery mainly due to the improvements of rate of return of Japanese companies as a natural effect of new accounting standards, accompanied by the export boom and strong demand for digital electronic devices. On the other hand, considering at least the following two examples, it may be meaningful to reconsider the effects of economic policy measures to private corporations’ activities under the new accounting standards. (1) As many Japanese companies have been streamlined, there has been produced fund surplus in private non-financial corporations’ sector as a whole. In contrast the amount of fund surplus in households sector has been decreased due to the lack of enough size of flow of fund from private non-financial corporations to household sector as well as to the effect of the aging population. If we should try to reduce fund shortage in general government sector on the assumption that the size of fund surplus in private corporations’ sector would be unchanged, by definition, this might increase the size of fund shortage in overseas sector ordecrease the size of fund surplus in households sector. However there may be limitations to the both above changes, whereas we cannot expect very much that private corporations will increase compensation of employees. (2) The retirement benefits accounting may weaken the effect of loose monetary policy. One example for this is that the low interest rate policy has been increasing the amount of retirement projected benefits obligation of companies through the decline of discount rate under retirement benefits accounting, and decreasing expected rate of return on pension assets, although it has much contributed to the decrease of interest repayments of companies with lots of liabilities.Accounting Standards, Structural Reform, Japan
観光地域づくりによる地域再生の評価に関する研究 : ドミニカ共和国プエルトプラタ県の事例
No full textCommunity development through tourism has attracted much attention from both practitioners and scholars. Tourism is believed to be able to rejuvenate deteriorating local communities through positive economic effects; particularly, it has the potential to revitalize local economies. However, tourism alone cannot improve communities because many issues hamper the management of community development and evaluation of its sustainability. This study examines the strategic planning of community development through tourism in Puerto Plata, the Dominican Republic, where an international cooperation project by the Japanese International Cooperation Agency was started in November 2009. We use a tentative evaluation methodology based on the nature of balance sheet to determine the potential of communities and outcomes of the development
観光地域における非営利・営利組織のガバナンスと協働モデルにかんする研究 : 北海道弟子屈町の事例分析から
No full textThis paper discusses the destination governance formed by diverse players in tourism destinations. The case in Teshikaga-cho in Hokkaido was studied as it relates to the collaboration of non-profit and profit organizations. The author interviewed the key actors and reviewed the related documents. The results of this study indicate that the formation of destination governance was mainly initiated and led by non-profit organizations. Furthermore, a collaborative relationship was observed between non-profit and profit organizations, which is described by the simple relationship model. This is likely to be an excellent case for the formation of destination governance and the development of sustainable tourism for tourism destinations
地域沿岸域管理の提案 : 沿岸域における利用者の価値実現
No full textThe coastal zone is a complex natural system consisting of a marine and a terrestrial environment. It is used excessively by a variety of coastal users because of its important resources and its unique environment. Thus, the need for successful coastal zone management arises. However, there is no best solution for users involved in the coastal zone because the goals of coastal zone management vary for all users and the authorities concerned. A large number of attempts have been carried out in many coastal states to build optimal coastal zone management. Nevertheless, little attention has been given to why and how a successful coastal zone management has developed in a particular region or district. Therefore, this study attempts to analyze the development of regional coastal zone management system based on several case studies carried out in Japan. Several development stages are observed and their characteristics are described. The author also proposes "a circuit model" that explains transformational changes in management system by focusing on knowledge creation. The model can provide a useful evolutionary design for adaptive management by introducing, transforming and creating knowledge autonomously. The author believes that the model can be a unique and useful tool for designing a local coastal zone management system
旅行費用法を用いた舳倉島のバードウォッチングの経済的価値の推定
No full textHegurajima is located at 50km north of Noto peninsular in the middle of Japan. The island is famous for its unique feature as the best place for bird watching in Japan and receives more than 800 bird watchers in 1994. However, only few attempts have so far been made to estimate the economic value of bird watching. The author intends to evaluate the consumer surplus generated by the bird watchers. The consumer surplus of the bird watching is obtained using the travel cost method. The result shows that the consumer surplus of the bird watching at the island is about 14.43 million yen per year. This could be an useful indication for the cost allocation of environmental conservation and future management for visitors to the island
地域再生におけるよそ者の分類と変容に関する研究 ―資源所有と商品・サービス創出による分類モデルの提案―
No full textOver the past decade, community leaders and municipal authorities in Japan have viewed community development as a crucial measure to improve the local economy, enhance community activity, create employment, and increase social capital. It is also widely recognized that community development to require supports especially from an external party. Thus, in this paper, the concept of outsiders or external parties discussed in previous community development studies is reviewed. The author proposed four quadrants model explaining diversities of outsiders. The findings revealed that outsiders to the community including recent proposed “related population” can be classified into four segments by balance of produce and consumption and ownership of local resources. Finally, this study can contribute to the formation of community policy and the development of day-to-day local community management
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