Model Analysis of IFRS Glocalization: Cases of the EU and the U.S.

INOUE, Sadako 한국국제회계학회 2020 국제회계연구 Vol.0 No.89

Currently, nearly 160 jurisdictions apply the International Financial Reporting Standards (IFRS), including voluntary applications. However, the phenomenon of diverging from IFRS, namely, the return to local standards, is observed in both the European Union (EU) and the United States (U.S.). That is, accounting standards" globalization is progressing in a way where global and local standards blend. How can these dual phenomena related to IFRS application be interpreted, and how will the globalization of accounting standards evolve in the future? Such a question is similar to the debate over the concept of globalization in international sociology. This study attempts to comprehensively interpret the dual conflicting phenomena associated with the application of IFRS by taking advantage of the globalization discussion in international sociology. Firstly, this study discusses R. Robertson, G. Ritzer, and V. Roudometof, who theoretically deal with the concepts of globalization and glocalization; then, we derive an analytical model based on the discussed theories. Next, the EU and the U.S. are analyzed as examples of these dual conflicting phenomena. The EU has assumed glocalization standards since its inception, though its interest has been gradually shifting to local standards/practices. EU countries will partially adopt IFRS but will continue to maintain local practices. Therefore, their accounting standards will become increasingly heterogeneous. On the other hand, because the U.S. does not make clear the relationship between U.S. Generally Accepted Accounting Principles (GAAP) and IFRS, the results vary. When the relationship is mutually exclusive, and the U.S. GAAP improvement is valued, a so-called localization of accounting standards will occur. Conversely, if promoting the introduction of IFRS is emphasized, the U.S. GAAP will disappear. When the relationship is mutual penetration, the result will be similar to that in the EU case. If the priority of U.S. GAAP improvement increases, U.S. accounting standards will move to heterogeneity-oriented glocalization. If enhancing convergence to IFRS is a top priority, then homogenization-oriented glocalization will follow. In the future, the glocalization of accounting standards will diversify. This study will help to develop the globalization of accounting standards in the future and to consider the role that the International Accounting Standards Board (IASB) should play in the future.

TWIST AND CONNECTIVITY OF MAGNETIC FIELD LINES IN THE SOLAR ACTIVE REGION NOAA 10930

Inoue, S.,Kusano, K.,Magara, T.,Shiota, D.,Yamamoto, T. T. IOP Publishing 2011 The Astrophysical journal Vol.738 No.2

<P>Twist and connectivity of magnetic field lines in the flare-productive active region NOAA 10930 are investigated in terms of the vector magnetograms observed by the Solar Optical Telescope on board the Hinode satellite and the nonlinear force-free field (NLFFF) extrapolation. First, we show that the footpoints of magnetic field lines reconstructed by the NLFFF correspond well to the conjugate pair of highly sheared flare ribbons on the Ca II images, which were observed by Hinode as an X3.4 class flare on 2006 December 13. This demonstrates that the NLFFF extrapolation may be used to analyze the magnetic field connectivity. Second, we find that the twist of magnetic field lines anchored on the flare ribbons increased as the ribbons moved away from the magnetic polarity inversion line in the early phase of the flare. This suggests that magnetic reconnection might commence from a region located below the most strongly twisted field. Third, we reveal that the magnetic flux twisted more than a half turn and gradually increased during the last one day prior to the onset of the flare, and that it quickly decreased for two hours after the flare. This is consistent with the store-and-release scenario of magnetic helicity. However, within this active region, only a small fraction of the flux was twisted by more than one full turn and the field lines that reconnected first were twisted less than one turn. These results imply that the kink mode instability could hardly occur, at least before the onset of flare. Based on our results, we discuss the trigger process of solar flares.</P>

My Life and Struggle for Creating Indigenous Japanese Women's Studies

INOUE Teruko 이화여자대학교 아시아여성학센터 2000 이화여자대학교 아시아여성학센터 학술대회자료집 Vol.2000 No.10

Changes of Serum Mineral Concentrations in Horses during Exercise

Inoue, Y.,Osawa, T.,Matsui, A.,Asai, Y.,Murakami, Y.,Matsui, T.,Yano, H. Asian Australasian Association of Animal Productio 2002 Animal Bioscience Vol.15 No.4

We investigated the exercise-induced changes in the serum concentration of several minerals in horses. Four welltrained Thoroughbred horses performed exercise for 5 d. The blood hemoglobin (Hb) concentration increased during exercise, recovered to the pre-exercise level immediately after cooling down and did not change again up till the end of experiment. The changes in serum zinc (Zn) and copper (Cu) concentrations were similar to those of blood Hb during the experiment. The serum magnesium (Mg), inorganic phosphorus (Pi) and iron (Fe) concentrations also increased during exercise. Though the serum Pi concentration recovered to the pre-exercise level immediately after the cooling down, it decreased further before the end of the experiment. The serum Mg concentration was lower immediately after cooling down than its pre-exercise level but gradually recovered from the temporal reduction. The recovery of the serum Fe concentration was delayed compared to that of other minerals and recovered 2 h after cooling down. The serum calcium (Ca) concentration did not change during exercise but rapidly decreased after cooling down. As a result, it was lower immediately after cooling down than its pre-exercise level. It recovered, however, to the pre-exercise level 2 h after cooling down. The temporal increase in the serum concentrations of all minerals except Ca is considered to result from hemoconcentration induced by exercise and the stable concentration of the serum Ca during exercise is possibly due to its strict regulation of homeostasis. These results indicate that the serum concentration of each mineral responds differently to exercise in horses, which may be due to the difference in metabolism among these minerals.

북한산 Scopula종의 1신종

Inoue, Hiroshi Korean Society of Applied Entomology 1992 INSECTA KOREANA Vol.9 No.-

A new Species, Scopula vojnitsi, is described from North Korea. 헝가리자연사박물관팀의 북한 탐사에서 채집된 자나방科 표본중 Scopula屬 1種이 新種으로 밝혀서 Scopula vojnitsi sp. nov.로 기재 발표한다.

A New Subspecies of Ambulyx japonica Rothschild (Lepidoptera, Sphingidae) from Korea

Inoue, Hiroshi Korean Society of Applied Entomology 1993 INSECTA KOREANA Vol.10 No.-

남, 북한 각 지역으로 부터 채집된 재료를 대상으로 비교검토한 결과 박각시과의 1신아종 Ambulyx japonica koreana subsp. nov.을 기재발표한다. A new subspecies: Ambulyx japonica koreana is described from noth and South Korea.

Visual quality enhancement of integral imaging by using pixel rearrangement technique with convolution operator (CPERTS)

Inoue, Kotaro,Cho, Myungjin Elsevier 2018 Optics and lasers in engineering Vol.111 No.-

<P><B>Abstract</B></P> <P>In this paper, we propose a new visual quality enhancement of a three-dimensional (3D) computational reconstruction algorithm in integral imaging. Integral imaging can record 3D images easily using a lenslet array. However, the elemental images may have low resolution, because each image cannot use full resolution of an image sensor. To solve this problem, a computational reconstruction technique can be used to reconstruct visual-quality-enhanced 3D images from low-resolution elemental images. Our method is based on the pixel of elemental images rearrangement technique (PERT), which can provide enhanced visual quality of the reconstructed 3D image compared with that of conventional computational reconstruction algorithms. However, it has a problem in which the size of 3D scenes is different from the optical reconstruction results. Therefore, in this paper, we propose a solution considering empty spaces between back-projected pixels on the reconstruction planes and enhance the extensibility using the convolution operator. Our experimental results show the enhancement of the visual quality and resolution of the reconstructed 3D images using the point-spread function filter.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Captured multi-view images by integral imaging are low-resolution images since image sensors are divided and used by lenslet arrays. </LI> <LI> Conventional 3D reconstruction techniques cannot provide high-resolution 3D images from low-resolution multi-view images. </LI> <LI> Pixel-to-pixel mapping technique can provide accurate pixel positions on reconstruction planes. </LI> <LI> Our proposed method (CPERTS) reconstructs visual quality enhanced 3D images by considering the diffraction pattern of the virtual pinhole using convolution operator. </LI> </UL> </P>

Agro-Ecosystem Informatics for Rational Crop and Field Management - Remote Sensing, GIS and Modeling -

INOUE Yoshio 한국작물학회 2005 한국작물학회 학술발표대회 논문집 Vol.2005 No.-

Forestry Education Support by a Forest Research Institute: Development of Forestry Educational Programs for Vocational High Schools

Inoue, Mariko,Oishi, Yasuhiko,Fujii, Tomoyuki,Kobayashi, Hiroyuki Institute of Forest Science 2008 Journal of Forest Science Vol.24 No.3

Forestry education in vocational high schools is one of the fundamental keys for achieving sustainable forest management. However, support systems for forestry education have not been well developed in Japan. Forest research institutes, which have accumulated relevant information, should have sufficient ability to develop new educational programs in this field. This study examined the possibility of support systems for forestry technical education by a research institute. Educational programs for vocational high schools were developed, and the programs were examined for their practical applications through a workshop for these teachers. We set the following five requirements for the programs: They should 1) incorporate new contents related to sustainable forest management, 2) be based on forestry education textbooks, 3) meet recent demands of the schools and society, 4) allow participants to learn through actual practice and experience, and 5) utilize readily available teaching materials. With these criteria, we developed the following two educational programs: (a) Forest management program to teach advanced techniques, (b) A timber-program to teach about biomass resources. The workshop was held on July $28^{th}$, 2007 with ten teachers attending. The programs were very interesting, who gave them high average evaluation of 4.6 on a scale of 1 to 5. Only a few issues need to be resolved before classroom instruction can begin, such as making wood structure easier to understanding for some teachers, and obtaining base maps of school forests. In conclusion, forest research institutes can effectively support forestry education by providing and implementing programs based on scientific information.

DEVELOPMENT OF PYROPROCESSING AND ITS FUTURE DIRECTION

Inoue, Tadashi,Koch, Lothar Korean Nuclear Society 2008 Nuclear Engineering and Technology Vol.40 No.3

Pyroprocessing is the optimal means of treating spent metal fuels from metal fast fuel reactors and is proposed as a potential option for GNEP in order to meet the requirements of the next generation fuel cycle. Currently, efforts for research and development are being made not only in the U.S., but also in Asian countries. Electrorefining, cathode processing by distillation, injection casting for fuel fabrication, and waste treatment must be verified by the use of genuine materials, and the engineering scale model of each device must be developed for commercial deployment. Pyroprocessing can be effectively extended to treat oxide fuels by applying an electrochemical reduction, for which various kinds of oxides are examined. A typical morphology change was observed following the electrochemical reduction, while the product composition was estimated through the process flow diagram. The products include much stronger radiation emitter than pure typical LWR Pu or weapon-grade Pu. Nevertheless, institutional measures are unavoidable to ensure proliferation-proof plant operations. The safeguard concept of a pyroprocessing plant was compared with that of a PUREX plant. The pyroprocessing is better adapted for a collocation system positioned with some reactors and a single processing facility rather than for a centralized reprocessing unit with a large scale throughput.