This study examines aspects of the accounting and financial history of the South Manchuria Railway Company (SMR) from its formation in 1907. In particular we focus on the 1930s, a period in which the activities of the SMR became increasingly dominated by the demands of the Kwantung Army which...

This paper examines how accounting-based regulation modified the operation of one type of participant in British retail finance. Specifically, the House Purchase and Housing Act, 1959 and Building Societies Act, 1960 gave the Registrar of Friendly Societies new powers of intervention and these...

The photocatalytic reduction of CO2 was investigated using TiO2 powders in supercritical fluid CO2. These were irradiated in a stainless steel vessel at 9.0MPa and 35°C. After reducing the CO2 pressure to the ordinary state, pure water was added to the vessel while avoiding air contamination....

This essay examines the role of accounting records in a crisis situation; namely, the Great Kanto Earthquake of 1923. Kanematsu, a trading business, did not suffer a physical loss of assets as a result of the earthquake but, nevertheless, the amount of financial loss it suffered was not small....

Various arrangements in vertical relationships have evolved in different countries to attain efficient trading relationships. Vertical relationships in Japan can be identified to have distinctive characteristics in several aspects compared with those in other countries. This study is a...

This paper examines the effects of structural changes in financial system on corporate system, particularly finance and employment in Japan, and discusses the underlying problems and the future directions. Japanese corporate system can be characterized to be cooperative long-term relationships...

We present a simple two(-country) by two(-good) differental game model of international trade in which the governments of the two countries play a tariff-setting game. We explicitly derive a unilateral optimum tarifff rate and then a Markov-perfect equilibrium pair of tariff strategies...

Our empirical study provides the first insights of executive staffing practice patterns in foreign-owned multinational company (MNC) subsidiaries based in Japan. We explore determinants for parent country nationals (PCN) as top managing directors and - new in the International Human Resource...

Drawing from the knowledge-based view of MNCs and the upper echelon perspective, we examine the relationship between top management characteristics of MNC affiliates and affiliate performance. Using a sample of 643 foreign MNC affiliates operating in Japan, we found that when the length of an...

This paper shows stochastic versions of (i) Michel's (1990, Econometrica 58, 705--723, Theorem 1) necessity result , (ii) a generalization of the TVC results of Weitzman (1973, Manage. Sci. 19, 783--789) and Ekeland and Scheinkman (1986, Math. Oper. Res. 11, 216--229), and (iii) Kamihigashi's...