Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.
The central theme of this book is national land and infrastructure design in the age of the declining population and the recovery from the Great East Japan Earthquake in the affected regions in Japan. Based on the theory of spatial economics and evidence from Japanese history, the authors show that the growing economy with a population increase develops into a multi-cored and complex structure. In the population decline phase, however, such construction will be destabilized because of agglomeration economies in the central core. Then, a catastrophic shock that strikes may provoke the decline of the lower-rank-size provincial cities and their eventual disappearance if they compete only in lower prices of staple products. Not only is the practice bad for the residents; it also leads to lower national welfare resulting from the loss of diversity and overcrowded big cities. The authors argue that small local towns can recover and will be sustained if they will endeavor in innovative production by making good use of local natural resources and social capital. Under the ongoing declining population in Japan, an undesirable concentration in Tokyo will proceed further with increasing social cost and risk. The recent novel coronavirus pandemic has highlighted that concern.
This book provides an engineer’s perspective on the traditional construction methods for timber frames with infills, focusing on traditional paianta houses in Romania and minka houses in Japan to provide insights into the construction, seismic behavior, and design considerations of such structures. The nuances of each country’s traditional construction methods are considered, as well as the shared seismic culture and the similar functionality and local materials used for the houses, plus challenges from earthquake loading and fire. The efforts to preserve traditional houses in Romania are contrasted with Japan’s regulatory framework for traditional residential construction methods. Strengthening solutions are also proposed for timberframed houses with infills, considering various causes of degradation. • Introduces examples from non- seismic and seismic- prone countries. • Provides a comparative analysis of worldwide examples. • Presents design examples illustrating the integration of traditional architecture with modern design standards. The book serves as a comprehensive guide to the engineering intricacies of traditional houses in Romania and Japan for engineers and architects, with practical applications for new constructions worldwide.
This book uses a cultural interaction approach to discuss numerous temples and shrines of Sinitic origin that house Daoist, Buddhist, and folk gods. Such deities were transmitted outside the Chinese continent, or were introduced from other regions and syncretized. Examples include temple guardian gods that arrived in Japan from China and later became deified as part of the Five Mountain system, and a Daoist deity that transformed into a god in Japan after syncretizing with My?ken Bosatsu. The profoundly different images of Ksitigarbha in China and Japan are discussed, as well as Mt. Jiuhua, the center of Ksitigarbha in modern China. Lastly, the process by which Sinitic gods were transmitted to regions outside of the Chinese continent, such as Taiwan, Singapore, and Okinawa, is explored.
Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.
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