FIELD ORIENTED CONTROL SYSTEM FOR INDUCTION MACHINE WITHOUT SPEED SENSOR

TAKAYOSHI NAKANO,KIYOAKI SASAGAWA,MAKOTO HASHII 전력전자학회 1989 ICPE(ISPE)논문집 Vol.- No.-

A variable speed drive system by the field oriented control method without a speed sensor is described. In this system, the speed actual value is estimated from the position of the flux vector calculated from the terminal voltage and current.<br/> The control system is apllied to a 165 kW induction motor drive and a GTO PWM inverter, and tested. The error of the speed control is within ± 0.5 % for a speed control range of 1 : 20. The indicial response of speed control is about 15 rad/sec.<br/> Also, subjects for future are described.<br/>

Ensiled Green Tea Waste as Partial Replacement for Soybean Meal and Alfalfa Hay in Lactating Cows

Kondo, Makoto,Nakano, Masashi,Kaneko, Akemi,Agata, Hirobumi,Kita, Kazumi,Yokota, Hiroomi Asian Australasian Association of Animal Productio 2004 Animal Bioscience Vol.17 No.7

The purpose of this study was to evaluate the effects of protein supplementation of green tea waste (GTW) on the performance of lactating cows. Another aim was to increase resource utilization and to eliminate any environmental negative impact from the tea waste. GTW from a beverage company was ensiled at a low pH (<4.0) and high acetic acid and lactic acid concentration, and it contained high crude protein (CP, 34.8%), total extractable tannins (TET, 9.2%) and condensed tannin (CT, 1.7%). Two experiments were conducted to investigate the palatability and performance in lactating cows fed GTW. In the palatability trial, three lactating cows were allocated to three dietary treatments in a 3$\times$3 Latin square design. The animals were offered a total mixed ration (TMR) including GTW at rates of 0, 2.5 and 5.0% on a dry matter (DM) basis. Total DM intake was not different among the treatments. In the performance trial, four lactating cows were used in a 2$\times$2 Latin square design with a 3 week sampling period. GTW was incorporated into TMR at a rate of 5.0% on a DM and 10.0% on a CP basis. Thus GTW replaced alfalfa hay and soybean meal at a level of 25.0% on a DM. DM and CP intake were not affected by the inclusion of GTW, whereas TET and CT intake were significantly increased (p<0.001). Milk production, milk composition and the efficiency of milk production were not altered by the GTW inclusion. Although ruminal pH and VFA, and blood urea nitrogen were not changed, ruminal $NH_{3}-N$ and plasma total cholesterol were relatively low in the GTW group, but not significantly different. The excretion of urinary purine derivatives and estimated MN supply were also not significantly affected by GTW treatment. It is therefore concluded that GTW can be used as a protein source without any detrimental effects on the performance of lactating cows.

Development of Educational Program for Production Managers Based on a Symbiotic Competition with ABC-G Network

Ishihara, Masahiko,Nakano, Makoto,Ishii, Kazuyoshi Korean Institute of Industrial Engineers 2014 Industrial Engineeering & Management Systems Vol.13 No.3

This paper proposes a management system for the educational program of production managers on the basis of value co-creation by the learner and the instructor. The program combines an intelligent knowledge-based approach with the kaizen activity program. The program helps individuals acquire knowledge and skills to ensure the total rather than the partial optimization of processes and operations facilitating continuous improvement in the workplace. To achieve these goals, the program uses models of a learning process and a swing of enlightenment. In addition, the program is supported by a framework of academic, business people, consultants, and government officers. The program was developed using an instructional design approach. This paper discusses the process of developing and managing the educational program between 2006 and 2012 as well as the results obtained.

Development of Educational Program for Production Managers Based on a Symbiotic Competition with ABC-G Network

Masahiko Ishihara,Makoto Nakano,Kazuyoshi Ishii 대한산업공학회 2014 Industrial Engineeering & Management Systems Vol.13 No.3

This paper proposes a management system for the educational program of production managers on the basis of value co-creation by the learner and the instructor. The program combines an intelligent knowledge-based approach with the kaizen activity program. The program helps individuals acquire knowledge and skills to ensure the total rather than the partial optimization of processes and operations facilitating continuous improvement in the workplace. To achieve these goals, the program uses models of a learning process and a swing of enlightenment. In addition, the program is supported by a framework of academic, business people, consultants, and government officers. The program was developed using an instructional design approach. This paper discusses the process of developing and managing the educational program between 2006 and 2012 as well as the results obtained.

Conservative Loan Loss Allowance and Bank Lending

Yusuke TAKASU,Makoto NAKANO 한국유통과학회 2019 The Journal of Asian Finance, Economics and Busine Vol.6 No.3

The purpose of this study is to investigate the relation between conservative loan loss accounting practice of banks, defined as accounting behavior that increases loan loss allowances against expected credit losses, and bank lending. Furthermore, we specify the macroeconomic conditions reflecting debtors’ borrowing environments and analyze how these conditions affect the relation between conservative loan loss allowances and bank lending. Although existing literature reports that accounting conservatism has a direct effect on non-financial firms’ investment behavior, there is little evidence about an effect of conservatism on banks’ lending behavior. By exploiting data showing the links between individual Japanese firms and their individual lenders to control both loan demand and supply, we estimate OLS regressions to test the relationships among conservative loan loss allowance, bank lending, and macroeconomic conditions using a unique dataset containing bank–firm–year observations between 2001 and 2013. We find banks that have conservative loan loss allowances tend to provide fewer loans to firms with financing needs when macroeconomic conditions are good and these conservative banks are likely to provide more loans to firms when macroeconomic conditions are bad. Our findings suggest that reflecting expected credit loss into loan loss allowances can mitigate the procyclical behavior of banks.

Financial Reporting Opacity, Audit Quality and Crash Risk: Evidence from Japan

CHAE, Soo-Joon,NAKANO, Makoto,FUJITANI, Ryosuke Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.1

This study examines the effect of financial reporting opacity and audit quality on stock price crash risk using listed firms in Japan. This study is the first research to examine the effect of financial reporting opacity on crash risk using a Japanese listed company. Furthermore, the effect of audit quality on crash risk is verified. High level auditors can mitigate crash risk by playing a role as a corporate governance device mechanism to reduce agency costs. We use a logistic regression and linear regression model to test whether financial reporting opacity and audit quality affect crash risk using listed firms in the Japanese stock exchange market during the fiscal years 2015 January through 2017 February. The results of this study suggest that the financial reporting opacity variable shows a positive relationship with CRASH, which states that a firm with more opaque financial reporting increases crash risk. The results suggest also that the firms audited by Big4 auditors experience less crash risk, implying that the audit quality in Japan can be one of the factors mitigating firm's crash risk. This study provides implications for financial reporting and audit quality to external stakeholders who wants to avoid losses.

The Effect of Classification Shifting on the Analyst Forecast Accuracy; Using Japanese Firms

Soo-Joon Chae,Makoto NAKANO 한국회계정보학회 2013 한국회계정보학회 학술대회발표집 Vol.2013 No.1

Schipper(1989) defined earnings management as business practice that corporate management uses its accounting discretion in order to take abnormal return through financial reporting within the boundary of corporate accounting standards. There are numerous chances of earnings management during financial reporting process; at any time, anywhere, with various methods. Schipper mentioned two different earnings management methods; Accrual-based earnings management(hereafter, DA) and Real earnings management(hereafter, REM). Most previous research also focus on these two methods. However since DA intentionally increases(decreases) current period’s income, there will be reverse effect of decrease(increase) in future reported income. Using REM may temporarily increase the earnings by increasing the revenue through extensive discount policy or decreasing the expenses like advertising or R&D, but in long term it will damage the brand value thus opportunity costs may arise. However, overstatement of operating earnings by classification shifting has three advantages over the other proxies for earnings management. First, classification shifting only manages the operating earnings upward while net income remains unchanged, thus less opportunity cost occurs compared to other proxies. Second, firms using classification shifting are relatively less restrained by auditors and regulatory agency because net income remains unaffected. Last, overstatement of operating earnings affect the stock value greater because of high durability of operating earnings, thus capital market may be deceived by giving such firms better evaluation. Overall, classification shifting has high potentials of being used by firm s management. However there is no research yet on examining the classification shifting in Japan. This paper is to examine whether management in Japan classify operating expenses as non-operating expenses for inflating operating income. Furthermore, we like to examine how classification shifting affects the accuracy of analysts operating earnings forecast. This paper provides the evidence that managers in Japan overstate the operating income by classification shifting. And this paper also shows that analysts’ forecast accuracy on operating income is decreased for the firms with frequent classification shifting in order to manipulate the operating income upward. This paper can be helpful for regulatory agencies responsible for quality of financial reporting when they supervise or audit the quality of firm’s financial reporting. As for investors, this paper contributes the need of detailed review on financial statements of firms facing specific capital market situations for investor’s decision making.

EMISSION-LINE STARS IN THE ORION REGION

WIRAMIHARDJA SUHARDJA D.,KOGURE TOMOKAZU,NAKANO MAKOTO The Korean Astronomical Society 1996 Journal of The Korean Astronomical Society Vol.29 No.suppl1