28 research outputs found

    Matching Capital Investment Management with Business Strategy

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    Most competitive strategic theory employs the assumption that firms should undertake appropriate management actions for each particular strategy. Studies in managerial accounting also use this to examine how the practice of business management fits the firm’s strategy. This paper clarifies how the consistency between a firm’s business strategy and investment management efforts affects business performance. We employ a mail survey of Japanese manufacturing firms conducted in 2009 to identify Miles–Snow strategic types among respondent firms and test hypotheses concerning the effects of the interaction between investment management and firm strategic tendencies on firm performance, as measured by the return on assets. We find that investment management for Defender-type firms corresponds with traditional managerial accounting methods such as planning and control, while that for Prospector-type firms does not

    Testis-enriched kinesin KIF9 is important for progressive motility in mouse spermatozoa

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    Miyata, H., Shimada, K., Morohoshi, A., Oura, S., Matsumura, T., Xu, Z., . . . Ikawa, M. (2020). Testis-enriched kinesin KIF9 is important for progressive motility in mouse spermatozoa. FASEB Journal, 34(4), 5389-5400. doi:10.1096/fj.201902755

    PHF7 Modulates BRDT Stability and Histone-to-Protamine Exchange during Spermiogenesis

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    Chang Rok Kim, Taichi Noda, Hyunkyung Kim, Gibeom Kim, Seongwan Park, Yongwoo Na, Seiya Oura, Keisuke Shimada, Injin Bang, Jun-Yeong Ahn, Yong Ryoul Kim, Se Kyu Oh, Hee-Jung Choi, Jong-Seo Kim, Inkyung Jung, Ho Lee, Yuki Okada, Masahito Ikawa, Sung Hee Baek, PHF7 Modulates BRDT Stability and Histone-to-Protamine Exchange during Spermiogenesis, Cell Reports, Volume 32, Issue 4, 2020, 107950, ISSN 2211-1247, https://doi.org/10.1016/j.celrep.2020.107950

    Matching Capital Investment Management with Business Strategy

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    X-ray Photoemission Spectroscopy Study of Uniaxial Magnetic Anisotropy Induced in a Ni Layer Deposited on a LiNbO3 Substrate

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    The competition between magnetic shape anisotropy and the induced uniaxial magnetic anisotropy in the heterojunction between a ferromagnetic layer and a ferroelectric substrate serves to control magnetic domain structures as well as magnetization reversal characteristics. The uniaxial magnetic anisotropy, originating from the symmetry breaking effect in the heterojunction, plays a significant role in modifying the characteristics of magnetization dynamics. Magnetoelastic phenomena are known to generate uniaxial magnetic anisotropy; however, the interfacial electronic states that may contribute to the uniaxial magnetic anisotropy have not yet been adequately investigated. Here, we report experimental evidence concerning the binding energy change in the ferromagnetic layer/ferroelectric substrate heterojunction using X-ray photoemission spectroscopy. The binding energy shifts, corresponding to the chemical shifts, reveal the binding states near the interface. Our results shed light on the origin of the uniaxial magnetic anisotropy induced from the heterojunction. This knowledge can provide a means for the simultaneous control of magnetism, mechanics, and electronics in a nano/microsystem consisting of ferromagnetic/ferroelectric materials
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