Research Project on the Design for the Optimum Disclosure System Volume 2: Sustainable Growth of Japanese Companies and the Direction of Non-financial Information Disclosure (Japanese)

For quite some time there has been a debate surrounding the issue requiring companies to disclose not only financial information but also non-financial information, as shown in recent efforts for enhanced business reporting (EBR). This discussion paper explores non-financial information in three aspects: social and environmental information, intellectual capital information, and risk information, and it also examines the extent and reasons for the disclosure of non-financial information. In addition, the question about the media is also discussed with consideration to the trend for integrated reporting and XBRL. Ultimately, non-financial information should fuse with financial information and evolve to become integrated reporting. XBRL can only realize its potential if both non-financial information and financial information are integrated. However, there are many obstacles for realizing integrated reporting at one time. Therefore, to stimulate a change in investor behavior and company behavior, as argued by some international organizations such as IIFC, there is an urgent demand for extended reporting that integrates information on sustainability and information on intellectual capital as a source of company competitive advantage. For such non-financial information, there is a necessity to discuss questions related to an expansion in management's disclosure responsibility, as well as the corresponding judgment in auditing. There is also a necessity to discuss questions concerning how to reduce the cost of auditing and how to construct an assurance system that helps to improve the reliability of information and to limit the overextension of non-financial information.

Vimentin binds IRAP and is involved in GLUT4 vesicle trafficking

Insulin-responsive aminopeptidase (IRAP) and GLUT4 are two major cargo proteins of GLUT4 storage vesicles (GSVs) that are translocated from a postendosomal storage compartment to the plasma membrane (PM) in response to insulin. The cytoplasmic region of IRAP is reportedly involved in retention of GSVs. In this study, vimentin was identified using the cytoplasmic domain of IRAP as bait. The validity of this interaction was confirmed by pull-down assays and immunoprecipitation in 3T3-L1 adipocytes. In addition, it was shown that GLUT4 translocation to the PM by insulin was decreased in vimentin-depleted adipocytes, presumably due to dispersing GSVs away from the cytoskeleton. These findings suggest that the IRAP binding protein, vimentin, plays an important role in retention of GSVs

eIF2α dephosphorylation and cell proliferation in CHO-K1 cells

GADD34 is a member of a growth arrest and DNA damage (GADD)-inducible gene family. Here, we established a novel Chinese hamster ovary (CHO-K1)-K1-derived cell line, CHO-K1-G34M, which carries a nonsense mutation (termed the Q525X mutation) in the GADD34 gene. The Q525X mutant protein lacks the C-terminal 66 amino acids required for GADD34 to bind to and activate protein phosphatase 1 (PP1). We investigated the effects of GADD34 with or without the Q525X mutation on the phosphorylation status of PP1 target proteins, including the α subunit of eukaryotic initiation factor 2 (eIF2α) and glycogen synthase kinase 3β (GSK3β). CHOK1-G34M cells had higher levels of eIF2α phosphorylation compared to the control CHO-K1-normal cells both in the presence and absence of endoplasmic reticulum stress. Overexpression of wild type GADD34 protein in CHOK1-normal cells largely reduced eIF2α phosphorylation, while overexpression of the Q525X mutant did not produce similar reductions. Meanwhile, neither wild type nor Q525X mutation of GADD34 affected the GSK3β phosphorylation status. GADD34 also did not affect the canonical Wnt signaling pathway downstream of GSK3β. Cell proliferation rates were higher, while expression levels of the cyclin dependent kinase inhibitor p21 were lower in CHO-K1-G34M cells compared to the CHO-K1-normal cells. The GADD34 Q525X mutant had a reduced ability to inhibit cell proliferation and enhance p21 expression of the CHO-K1-normal cells compared to the wild type GADD34 protein. These results suggest that the GADD34 protein C-terminal plays important roles in regulating not only eIF2α dephosphorylation but also cell proliferation in CHO-K1 cells

An Omnidirectional Stereo Vision-Based Smart Wheelchair

To support safe self-movement of the disabled and the aged, we developed an electric wheelchair that realizes the functions of detecting both the potential hazards in a moving environment and the postures and gestures of a user by equipping an electric wheelchair with the stereo omnidirectional system (SOS), which is capable of acquiring omnidirectional color image sequences and range data simultaneously in real time. The first half of this paper introduces the SOS and the basic technology behind it. To use the multicamera system SOS on an electric wheelchair, we developed an image synthesizing method of high speed and high quality and the method of recovering SOS attitude changes by using attitude sensors is also introduced. This method allows the SOS to be used without being affected by the mounting attitude of the SOS. The second half of this paper introduces the prototype electric wheelchair actually manufactured and experiments conducted using the prototype. The usability of the electric wheelchair is also discussed

A CG Tool for Constructing Anthropomorphic Interface Agents

Recently, it is very likely to be a shift towards highly personalized interfaces in which communication between user and computer will be mediated by anthropomorphic and/or life-like agents. However, it is often a tough problem to design and program animated CG agents for many researchers that are willing to study and construct such interface systems. In this paper, we introduce a CG tool for constructiong such agents. We plan to open this tool as a free software in the near future. 1 Introduction Recently, it is very likely to be a shift towards highly personalized interfaces in which communication between user and computer will be mediated by anthropomorphic and/or life-like agents [ Laurel B., 1990; Riecken D. , 1994; Nagao K. et al., 1994a; Takebayashi Y. et al., 1993; Lashkari Y. et al., 1994; Hasegawa O. et al., 1995 ] . Such agent makes the computer more friendly for users and easier to use and to understand the operating states [ Itou K. et al., 1996 ] . However, it is often..

Fiducial-less 3-d object tracking in AR systems based on the integration of top-down and bottom-up approaches and automatic database addition

We propose a novel fiducial-less 3-D object tracking method. Our method consists of three components: 1) bottom-up approach (BUA), 2) top-down approach (TDA), and 3) automatic database addition (ADA). An experimental result shows an accuracy and robustness of our method. 1

Face registration using wearable active vision systems for augmented memory

This paper describes a wearable active vision system called VizWear-Active in which an active camera is used to obtain more information about the wearer and his or her environment for a wearable vision system. We have constructed the prototype system based on VizWear-Active and implemented two reflex actions: gaze direction stabilization and active tracking. For the gaze direction stabilization, the direction of the camera-head is controlled using an inertial sensor, which reduces the influence of the wearer’s motion on the input images. For the active tracking, the system tracks a person by controlling the direction of the camera-head to observe the person even if the attention of the wearer is focused else where. Our prototype system performs for these reflex actions in real time. Autonomous face registration was implemented on our prototype system for visual augmented memory applications. Facial images can be used to retrieve visual memory cues related to a human subject if various facial expressions are registered in face dictionary. Our system automatically registers the facial images in the its dictionary and uses them to retrieve visual memory cues when the system finds a particular person. We confirmed the basic functions of autonomous face registration in experiments. 1

Effects of colour narrative in community-dwelling older adults: A mixed methods study

Background Based on occupational storytelling/story-making, this study developed Colour Narrative, a program to promote the health and well-being of community-dwelling older adults. Objectives To conduct a pilot study to implement Colour Narrative in a heavy snowfall area of Japan and verify the participants' experiences in the program and its effectiveness. Material and methods An advanced mixed methods design was used. The participants were 22 members of a community-based social group for older adults. Quantitative measurements of life functions and health-related quality of life (HRQOL) were conducted before and after the intervention. Qualitative data were collected from focus group interviews regarding the participants' experiences during the intervention process. Lastly, both datasets were integrated. Results The harsh living conditions due to heavy snowfall reduced the participants' overall activity. In this environment, Colour Narrative encouraged them to control their lives more in their own ways and enhanced their HRQOL. The core of their experiences was 'negotiating occupations'. This negotiation was a highly intellectual task that significantly improved their cognitive function. Conclusions The structure and content of Colour Narrative were found to be useful and feasible for community-dwelling older adults. Significance Colour Narrative offers a new occupation-based intervention strategy for preventive occupational therapy