Takeshi Sasaki and Seiji Morikawa
Describes the thermo‐mechanical consolidation coupling analysis and its discretization method for the simulations of nuclear waste storage on jointed rock mass using the finite…
Abstract
Describes the thermo‐mechanical consolidation coupling analysis and its discretization method for the simulations of nuclear waste storage on jointed rock mass using the finite element method. An anisotropic stress‐strain and permeable constitutive laws are employed for combining arbitrary oriented joint sets using compliance matrices. Evaluates the influence of non‐linear permeability of joint by cubic‐law assuming parallel plate flow caused by excavation and the local change of permeability around the excavated cavern in different joint angles. The results of the two‐dimensional rock mass models with combining arbitrary oriented joint sets show that the fluid flow direction followed along the direction of the joint sets, and this seemed to be clearly explained from the influence of joint orientations.
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Polydoros Demetriades and Samuel Owusu-Agyei
The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability).
Abstract
Purpose
The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability).
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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ON THE AOYAMA‐DORI, an avenue in central Tokyo running from the Imperial Palace into the Shibuya district, is a building envied by all countries trying to increase exports to…
Abstract
ON THE AOYAMA‐DORI, an avenue in central Tokyo running from the Imperial Palace into the Shibuya district, is a building envied by all countries trying to increase exports to Japan. And, incredibly, it's British.
Kou Takenouchi, Shingo Hiruma, Takeshi Mifune and Tetsuji Matsuo
The purpose of this study is to apply the topology and parameter optimization (TPO) to interior permanent magnet (IPM) motors to obtain the optimized shape with higher torque…
Abstract
Purpose
The purpose of this study is to apply the topology and parameter optimization (TPO) to interior permanent magnet (IPM) motors to obtain the optimized shape with higher torque, lower ripple and sufficient mechanical strength.
Design/methodology/approach
The constraints regarding the maximum stress, connectivity and mesh quality were considered to achieve not only high electrical performance but also high mechanical strength. To enhance the accuracy of the finite element analysis of the elastic analysis, this paper used body-fitted mesh adaptation technique to avoid the stress concentration.
Findings
The proposed method in this study resulted in feasible shapes with sufficiently high strength compared to previous studies. It is also shown that TPO yielded IPM motors with higher torque compared to topology optimization (TO) with fixed parameters.
Practical implications
Different from the existing studies on topology optimization of IPM motors, the mechanical strength is even considered by evaluating the stress values. Therefore, in the practical phase, geometries can be designed that are less likely to be damaged due to deformation, even in the high-speed rotation range.
Originality/value
This paper performed TO and parameter optimization (PO) simultaneously, considering not only the electrical performance but also the mechanical strength. Furthermore, the mechanical strength was evaluated more precisely by devising the elastic analysis conditions and mesh generation.
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Justine Di Cesare and Golnaz Sadri
Investigates primary differences between employee motivation in the USA and Japan. Spotlights how workers in both countries work towards promotion and advancement. Stresses that…
Abstract
Investigates primary differences between employee motivation in the USA and Japan. Spotlights how workers in both countries work towards promotion and advancement. Stresses that Americans are individualists and that the Japanese are organization‐loyal. Concludes self‐actualization is likely to mean different things to employees in both cultures.
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Takeshi Sakai, Hideyuki Akai, Hiroki Ishizaka, Kazuyuki Tamura, Yew-Jin Lee, Ban Heng Choy and Hiroaki Ozawa
The authors aim to determine the effects of Global Lesson Study (GLS) – a two-year, one-cycle program defined as “international cooperative lesson study through international…
Abstract
Purpose
The authors aim to determine the effects of Global Lesson Study (GLS) – a two-year, one-cycle program defined as “international cooperative lesson study through international exchange among teachers using ICT” – on intercultural competence for lesson study based on pre- and post-survey conducted for Japanese teachers.
Design/methodology/approach
In accordance with the GLS program, mathematics lesson studies on mathematics between Japanese and Singaporean elementary school teachers were conducted over a two-year period. Questionnaire surveys on intercultural competence for lesson study was conducted using 7-point Likert scale and descriptive questions with Japanese teachers (N = 5). Analysis of Wilcoxon's signed rank test and correlation analysis were conducted.
Findings
Followings are identified as the effects of GLS for Japanese teachers: (1) Japanese participants felt improvement of their competence in areas of attitude, internal outcomes and outward impact. (2) Participating in a GLS led to the improvement of Japanese teachers' qualities and abilities for subject teaching related to mathematics education. (3) Improvement of intercultural competence for lesson study was related to each other, and GLS led to improvement of these competences. (4) It was meaningful to have a two-year period to assimilate and adjust to independent experience of the host and guest.
Originality/value
The GLS led to teacher empowerment among this sample, not only as cooperative research, but also at the individual level of teachers where participants continued to develop lessons based on the GLS learning after study completion. This has important implications for the implementation and dissemination of the GLS.
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Takeshi Sakai, Hideyuki Akai, Hiroki Ishizaka, Kazuyuki Tamura, Hiroaki Ozawa and Yew-Jin Lee
The purpose of this exploratory study was to develop Global Lesson Study (GLS) defined as an international collaborative lesson study through international exchange of teachers…
Abstract
Purpose
The purpose of this exploratory study was to develop Global Lesson Study (GLS) defined as an international collaborative lesson study through international exchange of teachers using ICT. Its purpose is to nurture teachers from different countries with intercultural competence to conduct lesson study.
Design/methodology/approach
We developed an initial program for GLS in the subject of mathematics education between elementary school teachers in Japan and Singapore. The qualitative analysis of activities at each stage of the Pilot GLS was conducted from two perspectives: (1) intercultural competence for lesson study and (2) teacher's competency for subject instruction.
Findings
Through GLS, a new lesson was created that was only possible with discussions from teachers from different locations. It was clarified that GLS was not only useful for training teachers with intercultural competence for lesson study but also has led to the improvement of teacher's competency for subject instruction in mathematics.
Originality/value
The GLS is a new attempt in the sense of developing a high-quality lesson study method for creating new lessons as well as improving qualities and abilities of teachers through international exchange.
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Shiladitya Dasgupta and Debashish Sanyal
The theory of dynamic capabilities (DC) was originally proposed as an improved alternative to the existing resource-based view theory of strategy to address the issue of renewing…
Abstract
Purpose
The theory of dynamic capabilities (DC) was originally proposed as an improved alternative to the existing resource-based view theory of strategy to address the issue of renewing competences in fast changing environments. However, in an era of transition, how will the theory address the multiple challenges arising on technology, social and energy regime front? The paper aims to address this issue.
Design/methodology/approach
This paper takes the approach of theoretical proposition building, supported by real-life examples.
Findings
Findings include a set of managerial practices that will help building DCs in rapidly changing environments.
Research limitations/implications
The theoretical propositions offer further scope of research for other scholars to test and build the theory further.
Practical implications
The interplay of three forces outlined in the paper has significant strategic implications for firms.
Originality/value
The paper proposes a framework called deep thinking which has not been proposed before and which particularly addresses how firms can meet the challenge of transitioning into a new era with the help of this framework.