This study focuses on the problem of business succession in small and medium-sized enterprises which is expected to increase with the aging of the population. With this in mind, I will focus on the perspective of individual management and compare and consider it from the perspective of the management entity. Although it is a business succession approach, it is expected that it will help the business succession of professionals and professionals in the future, considering that there are similarities in terms of individual management, especially from the perspective of comparing medical doctors and tax accountants.

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In this study, we examine the influence of different leadership styles(transformational leadership and transactional leadership) on innovation in case of using management control systems (diagnostics control system and interactive control system). Specifically, in this study, there are three hypotheses: (1)MCS influences innovation, (2)management leadership influences the relationship between MCS and innovation, and (3)management leadership influences innovation. To test their hypotheses, we conducted the questionnaire survey(n=411) targeting employees belonging to Japanese general companies. As the result of the linear multiple regression analysis based on the survey, we found that there had been direct influences of management leadership and indirect influences mediated by the management control system in the innovation process.

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In this paper, we focused on Microsoft Corporation, one of the earliest adopters of internal carbon pricing, to review the company's decarbonization efforts and analyze the status of its GHG emissions. Since adopting a carbon-neutral policy in FY 2013, the company has stepped up its efforts to decarbonize and has recently set a goal of becoming carbon-negative by 2030. As a mechanism to support these efforts, the company has been using an internal carbon fee model. This has allowed the company to fund company-wide decarbonization projects while encouraging individual divisions to decarbonize. The results of these decarbonization efforts were analyzed using the concept of decoupling. The results showed that the company achieved decoupling by increasing sales while reducing GHG emissions, while at the same time increasing the operating margin by reducing cost of sales and operating expenses. The key to the future will be reducing the company's scope 3 emissions and establishing technology to remove carbon dioxide from the atmosphere.

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The purpose of this paper is to clarify the mutual impact of intangibles on each other through a literature review. The results of the research presented that organizational capital is built to align strategy. And we proposed that there is a strategic type of organizational capital that has the property of influencing human capital and information capital. We also presented a stock type of organizational capital in which human capital belonging to employees influences the accumulation to organizational capital through the medium of social capital.

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The purpose of this research is to understand the difference between the image of VR background itself and image given to a person on the other end of the line using different VR backgrounds and the factors regarding the VR backgrounds at meetings online. In doing so, we revealed how the VR backgrounds affect the image of a person on the other end of the line. In this research, we reached to the conclusions that such as when providing VR backgrounds on the Web it is considered effective to (1) place more emphasis on “characteristics,” (2) provide classification (use as search condition) based on potential evaluation scale and use on a case-by-case basis and (3) categorize by gender when executing public relations strategy and spreading VR backgrounds, etc. to promote the use of VR backgrounds.

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