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A critical overview is given of accounting regulation in Japan. The structure and functions of Japanese accounting regulation are analysed, and the principal factors leading to Japan′s unique form of regulation are discussed. Problems in Japanese accounting regulation are identified and are seen to reflect the systemic characteristics of the political and socioeconomic life of the nation.

Reinforced concrete (R/C) hyperbolic cooling towers are the largest thin‐shell structures ever constructed. These towers stand more than 150m tall and have wall thicknesses of 0.20‐0.25m. Therefore, these can be classified as thin‐shell structures. Analyses the influences of both the reinforcing ratio and the tensile strength of the concrete on the strength of the R/C cooling tower shells. In the numerical analysis Port Gibson tower is adopted for the numerical model and the finite element method is applied to examine the non‐linear behaviour of the cooling tower shells. From the load displacement curves the initial crack strength and the ultimate strength are determined. Also presents the stress redistribution processes and demonstrates the influences of these problems on the strength of the cooling tower shells.

This paper evaluates potential methods for reducing ambiguity surrounding returns on equity to improve long-term savings decisions.

We evaluate 221 undergraduate students in the US and first assess the degree of ambiguity aversion exhibited by individuals in the sample population as they decide between a risky (known probability) option and ambiguous (unknown probability) option pertaining to their chances of winning $0 or $1 in a hypothetical lottery. Similarly, we test whether sampling historical return data through learning modules influences long-term decision making regarding asset allocation within a retirement portfolio.

Allowing participants to experience the underlying probability through sampling significantly influences behavior, as participants were more likely to select the ambiguous option after sampling. Here, we also find that participants who receive interactive learning modules – which require users to manually alter the asset allocation to produce a sample of historical return data based on the specific allocation entered in the model – increase their post-learning equity allocations by 10.1% more than individuals receiving static modules. Interestingly, we find no significant evidence of ambiguity aversion playing a role in the asset allocation decision.

We find that decision-making related to ambiguous and risky options can be substantially influenced by experiential learning. Our study supplements previous literature, providing a link between research on the effect of ambiguity on stock market participation and implementation of educational programs to improve the asset allocation decision for young adults.

On 20 April ISHM‐Benelux held its 1988 Spring meeting at the Grand Hotel Heerlen. This meeting was totally devoted to implantable devices, in particular to the technologies used for these high reliability, extremely demanding devices. For this meeting ISHM‐Benelux was the guest of the Kerkrade facility of Medtronic. Medtronic (headquartered in Minneapolis, USA) is the world's leading manufacturer of implantable electronic devices. Apart from the assembly of pacemakers and heart‐wires, the Kerkrade facility acts as a manufacturing technology centre for Medtronic's European facilities.

The purpose of this paper is to understand the process of failure of scale and the corrosion resistance of scale to the substrate in an atmospheric environment.

The corrosion behaviour of X65 pipeline steel with different types of oxide scale was analysed using the natural environment exposure corrosion test, scanning electron microscopy analysis, electrochemical corrosion polarization curve test and other methods in a warehouse environment.

The results of this research show that one type of oxide scale, which is rough, has an uneven microstructure, and exhibits weak adhesion to the matrix, does not protect the substrate from corrosion. Conversely, the uniform, dense oxide scale, which exhibits strong adhesion to the matrix, provides effective protection to the steel. However, as the corrosion develops, the corrosion rate of the substrate tends to accelerate, especially when the structure of the oxide scale is damaged to a certain extent.

The corrosion mechanism of the oxide scale on hot rolled steel in an atmospheric environment has been proposed.

The purpose of this paper is to share valuable information about metallization in microelectronic industries by implementing tungsten silicide (WSi) thin film materials.

Direct current plasma magnetron sputtering technique was employed for the WSi film growth. Different sputtering parameters were investigated, and the WSi films were characterized using four‐point probe electrical measurement method.

The experimental results reveal that the sputtering parameters such as deposition pressure and substrate temperature exert significant influence on the electrical properties of the WSi films.

By tuning the sputtering parameters, the electrical properties of the WSi films can be optimized and the film resistivity can be reduced significantly.

The investigation results presented in this paper are useful information for microelectronic industries in the area of microelectronic devices metallization.

The fabrication method described in this paper allows fabricating low‐resistivity WSi films by employing a lower deposition pressure and a lower substrate temperature.

This paper aims to explore the transformation process and transformation mechanism of carbon steel under the marine environment.

In this paper, the transformation and rust layers corrosion products on 0Cu2Cr carbon steel with different cycles coupon test was investigated and deeply explored by scanning electron microscope, energy dispersive spectrometer, X-ray diffraction.

The results showed that the thickness of rust layers grew from 71.83 µm to 533.7 µm with increasing duration of corrosion. The initial corrosion product was γ-FeOOH, then part of the γ-FeOOH continued growing, and under the capillary action, the other part of the γ-FeOOH transformed to α-FeOOH.

To the best of the authors’ knowledge, this paper puts forward for the first time a new viewpoint of the development of corrosion products of low-carbon steel in two ways. This discovery provides a new idea for the future development of steel for marine engineering.