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The purpose of this paper is to propose an analysis method of negative ion by electrostatic atomization. Because the electrostatic atomization includes large deformation of a drop of water, it is difficult to analyze with conventional fluid analysis methods such as the finite differences method, the finite element method (FEM) and so on.

In this method, electrostatic field equation is coupled with Navier‐Stokes equation of a drop of water, employing the moving particle semi‐implicit method and FEM. The validity of the method is verified through the measurement.

It was found that the difference between calculated and measured results becomes large as the voltage increases.

In order to improve the accuracy, it is necessary to improve the way to calculate surface tension and the analysis condition.

This paper confirms the usefulness of the numerical method to elucidate electrostatic atomization.

This paper aims to focus on the relationship between the people's perception of livelihood recovery and micro‐social capital to seek more effective disaster support at the community level.

The household survey was conducted for a randomly selected total of 190 households in two divisions of the Ampara District of the Eastern Province, Sri Lanka. The quantitative analysis design captured the extent to which both cognitive and structural social capital factors prescribe people's overall perceptions of livelihood recovery.

The factors which best prescribe people's perceptions of livelihood recovery are formal network in the community, and leadership and trustship of community‐based organizations. The negative coefficient for newly established community‐based non‐governmental organizations (NGOs) after the tsunami assumed a serious aspect of “élite capture”, which implies a dark side of collective action with semi‐forced participation. Participatory design process in the organizations was another negative factor for livelihood recovery.

Further research should consider influencing factors related to religious organizations and conflict issues in the area.

Disaster support for livelihood recovery at the community level needs serious consideration about social factors and power structure of the community, and careful design of a participatory approach to reduce the risk of “élite capture”.

The research facilitated a quantitative analysis on social capital and livelihood recovery, which may be quite rare, and highlights the issue of effectiveness of disaster support at the community level.

The purpose of this paper is to provide an understanding of the “Kyocera approach” to business, i.e. the relationship between the Kyocera philosophy, the amoeba management system (AMS) and the associated management accounting system.

Utilising a variety of secondary sources, including semi-autobiographical works written by Inamori, the architect of AMS, the authors examine in detail the links between the underlying Kyocera philosophy and the management and accounting principles derived therefrom. These sources are used to examine the historical origins of these principles, their influence on both the AMS and the management accounting system, and how these have developed over time.

Both the AMS and the associated management accounting system can be shown to contain a mixture of influences, including traditional Asian/Japanese factors, but also Inamori/Kyocera-specific factors linked to Inamori's underlying philosophical approach to life and specific life experiences encountered by him. This suggests that while the Kyocera approach may be applicable more widely in Japan or Asia, outside of this context, the conflicts between Western and Asian cultures, although not necessarily insurmountable, may provide barriers leading to incomplete applications of the Kyocera approach

This study adds to the understanding of the interrelationship between management philosophy and management accounting practices, and the ability of individuals to determine culture within organisations. It illustrates the importance of historical research in obtaining a detailed understanding of the philosophical, cultural and religious underpinnings of current management and accounting practices.