In this study I examine the influence of a company’s financial resources on the relationship between development costs that are capitalized according to IAS 38 and future performance. Specifically, I analyze the influence of a company’s financial resources on the relationship between development assets and the level of future profit margins / the uncertainty of future profit margins. In addition, I also examine the influence of financial resources on the relationship between R&D expenses and future performance. I focuses on Japanese companies adopting IFRS belong to the manufacturing industry. I can’t find that a company’s financial resources has an influence on the relationship between development assets and the level of future performance. However, on the other hand, I find that a company’s financial resources has a favorable influence on the relationship between development assets and uncertainty of future performance. No significant results were shown regarding the influence of financial resources on the relationship between R&D expenses and future performance.

Quantitative diatom surveys in rivers, lakes, marshes and the sea are generally based on population or cell counts. However, when both larger and smaller species are mixed, it may not always accurately represent the flora of diatoms. In such cases, reckoning cell volume is effective. In this paper, 110 frequently occurring diatom species in Japan are selected and their cell volume values are listed in a table. Using this table, it is easy to determine the dominance of diatoms in terms of volume. We expect this list provides an understanding of the diatom flora that cannot be obtained from quantitative results based on cell counts.

We report on the plankton assemblages collected from Mitsumata-ike Pond, Aichi prefecture, in Jury 2021. A total of 203 taxa were found there. It was difficult to identify the dominant species because no species appeared in extreme abundance. The percentage of eutrophic cyanophyta (genus Microcystis, represented by Microcystis aeruginosa) was slightly higher.