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The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability).

A quantitative empirical research, analysing secondary data from Toshiba’s published annual reports before restatement, from 2008–2014 has been used. A simultaneous equations approach was used to test the hypothesis. Excel software was used to analyse secondary data and to carry out correlation analysis and descriptive statistics analysis.

This study uncovers evidence that pressure proxied by return on assets (ROA), the opportunity proxied by ineffective monitoring (BDOUT), rationalisation proxied by audit opinion (AO) and capability proxied by board member changes (BCHANGE) had moderate to strong relationship to financial statement fraud (FSF) (proxied by Beneish M-score model). However, ROA has a negative and significant effect on Toshiba’s FSF. BDOUT, AO and BCHANGE have positive and significant effect on Toshiba’s FSF. Furthermore, there is no multicollinearity problem within the four variables. Overall, this study has statistically proven that all dimensions of fraud diamond are required for the explanation of Toshiba’s accounting scandal.

Although a few studies discuss the four dimensions (fraud diamond), none, to our surprise, exists which explain the circumstances led Toshiba’s high-level executives to commit fraud. This study is the first thorough investigation of Toshiba’s accounting scandal that uses all four dimensions to explain Toshiba’s FSF.

To explain a fiscal rule that functions in a different way from a constitutional ideal of a welfare state, as Japan's case, and to give a literary examination of that kind of thoughts in modern economics and theory of public finance.

Compares neo‐institutional economics and fiscal sociology about the role of a government, using recent fiscal data of developed countries.

For neo‐institutional economics it is difficult to explain “welfare state” that substitutes the role of a family because the approach can only explain a complementary relationship of organizations in higher levels with lower organizations.

Points out that neo‐institutional economics should be examined by a historical formation of each rule and a real legal system in each country.

Discusses institutional economics and fiscal sociology from an aspect of possibility of applying to the field of public finance and social welfare.

The Women's Empowerment League, or WE League, was officially launched in September of 2021 as Japan's ‘first professional women's league’. While the WE League was indeed new and categorically different from previous semi-professional leagues in Japan, the declaration that it was the first professional league belied the fact that women's football in Japan had witnessed various forms and degrees of professionalisation over the course of more than 30 years. While full professionalisation is a logical and important goal as women seek equity with men on football pitches and in other sports, I propose that revisiting the history of Japan's women's League provides useful material for contemplating the diverse factors that have motivated support for women's football, driven and derailed international success, and prompted increased professionalisation. Additionally, I argue here that although commercial and advertising interests in women's football have grown in recent years in Japan, the WE League's platform of social welfare and ‘women's empowerment’ is simply the newest iteration of a discourse packaging women's football as emblematic of progressive politics and ‘first-world’ gender norms, which has motivated much of the financial backing – from both the Japan Football Association (JFA) and corporate ranks – of teams and women professionals for the last three decades. Numerous stakeholders have sincere desires to improve not only the status of women's football but also of women in their country; however, the marketing and promotional messaging aimed at furthering those goals commodify critical issues such as women's empowerment and equal opportunity, and thus run the risk of depoliticising them.

Following the discussion at our recent Annual General Meeting, a questionnaire was sent out to all members. Almost half of them replied despite the fact that the time allowed for returning the questionnaire had been kept very short. Some members even provided detailed comments.

The purpose of this paper is to find the optimal rotary motion conditions to create drapes in fabric to visually convey tactile “softness/hardness” and identify key physical factors in visual evaluations of fabric “softness/hardness” via videos of fabric draping.

Subjects evaluated visually and by touch, the “softness/hardness” of fabrics draped over a cylinder. In the visual evaluation experiment, subjects were presented with 16 videos of the movement of fabric drapes when the cylinder was rotated (four rotation speeds and four angular acceleration rates) and they evaluated the “softness/hardness” of each fabric visually. By examining the “softness/hardness” ratings in the two experiments, the optimal rotary motion condition that conveyed fabric “softness/hardness” was identified. Changes in the shape of fabric drape when moving under optimal rotary motion conditions were analyzed to determine key physical factors that affected visual evaluations of fabric “softness/hardness.”

Optimal rotary motion conditions (rotation speed and angular acceleration rate) that expressed each fabric’s “softness/hardness” appropriately were identified. Additionally, the magnitude of change in the angle of fabric drape when rotating under optimal rotary motion conditions was the key factor used in visual evaluation of each fabric’s “softness/hardness.”

The conditions needed to produce visual images that convey fabric “softness/hardness” only through visual information (i.e. without touching the fabric) were identified, based on the fabric’s bending rigidity. The magnitude of change in the angle of fabric drape enabled accurate visual judgments of fabric “softness/hardness.”

The flow injection analysis (FIA) technique by Yoon-Chang Kim et al. for the determination of chemical oxygen demand (COD) involves the complete analysis including sampling and washing. FIA is analytical method for the measurement of COD using photochemical column. This method uses a bulky setup and takes 10-15 minutes to get the output result which is a tedious and time-consuming job. If conventional method is continuously used for a long time, then it is stable only for 15 days. The purpose of this paper is to propose an approach which is more users friendly and fast in operation by modeling and optimization of sensor used for water quality monitoring. This is to overcome several drawbacks generally found in the previous work like complex designing, nonlinearity and long computation time. The nonlinearity in conventional device is overcome by increasing the values of coefficient of determination R2 which in turn reduce the standard error.

A simulation program with integrated circuit emphasis (SPICE) model of photo catalytic sensor (PCS) is proposed for easy and fast operation and optimization of power.

The proposed macro model operates under subthreshold conditions that are appreciated in large integrated system design. The results of simulation were found to be fairly in agreement with the theoretical predictions. The results exhibited near linear variations of parameters of interest with appreciably reduced response time. The coefficient of determination (R2) has been found to be more in this technique.

As the threshold voltage of different photo catalytic materials will be different, E_ref in the setup has to be adjusted accordingly to obtain sufficient quantity of current to operate the device.

This approach relies on the SPICE model. The development of SPICE model for photochemical sensor is novel which is fast in operation and more user friendly.