The nursing care market in China is expanding. As the personal insurance cost has been increasing year by year, ― Individual annual health cost occupied 6% of total spending of each person living in urban areas in a year, and 9% of total spending of each person living in rural areas―, elderly people living alone is becoming serious problems. China does not have the system of evaluation of nursing care certification, which Japan already has been operating. In this paper, first, we compared practice China and other countries regarding utilization of ICT technologies for nursing system. Second, we conducted a questionnaire survey to citizen living in China regarding consciousness of collecting health data using activity tracking devices –such as wearable devices– on a daily basis. Through the above surveys and the discussions, we proposed the conceptual design of nursing care business system in China.

　To meet the increasing variety of customer needs, the handling of mass-customization has become a more popular issue. However, with increasing varieties of products to satisfy customer requirements, the planning, design, production and after services can be complicated. To solve these problems, this paper proposes an effective way to utilize AI (artificial intelligence) and a business rule management system (BRMS) and is examined through some examples. Also sharing roles between AI and BRMS and the effectiveness of this utilization is discussed. As a result, complex works can be simplified by using AI and BRMS through the practical cases and it is shown that this proposed approach is effective.

　In recent years, there is a trend to unify accounting standards internationally. In Japan, “convergence,” which is to eliminate differences between Japan Standards and the International Financial Reporting Standards (IFRS), and “adoption,” which is the application of the IFRS, are underway. Accounting comprises the process of recognition, measurement, bookkeeping, and reporting of financial information, of which “measurement” is, especially, important. Concerning financial instruments, the matter of whether all financial instruments should be measured at fair value (full-fair-value versus piecemeal-fair-value) has been discussed for many years.This study revealed the transition of attitudes relevant to the measurement bases of financial instruments in the (draft) IFRS and the International Accounting Standards Board (IASB) for about 30 years. The response to fair value measurement in IASB was also clarified, which was not explained in previous studies. In addition, this study suggests the points to be considered in the future revision of accounting standards for fair value measurement based on original opinions such as concerns about Level 2 fair value and the solutions for these.

　Along with the development of China's pharmaceutical online sales, problems have been occurred, and in order for consumers to use pharmaceutical online sales safely and securely, there is an urgent need to rebuild the pharmaceutical online sales business system. The purpose of this study is to propose a new pharmaceutical online sales business system in China, and to clarify the awareness of problems in the pharmaceutical online business in China from the consumer's point of view. Based on the results of the survey, we designed a pharmaceutical online sales business system that meets consumer demands for consumers to use pharmaceutical online sales safely and securely.

　It’s important to cooperate between customers and manufacturers on Supply Chain Management (SCM). The one of cooperation on SCM is to share delivery times and quantities by customers before giving confirmed order as forecast order. Order forecast information is effective reference data for production planning but it’s hard to utilize order forecast information because of its uncertainty. The previous study has treated the uncertainty as stochastic model and proposed the algorithm to decide production volume by mathematical programming and theory of games. In this study, I treat the uncertainty as quantitative indicator presented by customers and define the degree of certainty of order forecast information corresponding to confirmed order, DIOF (Determination Index of Order Forecast Information). I investigate required levels of order forecast information by simulation of production performance that analyzes effects of production performance depends on DIOF. As a result, I show that simulation of production performance using DIOF can estimate results of production planning in advance of receiving confirmed order.

　Present author has been engaged in the field of chemical industry and polymer industry for a long time. Recently, for these 9 years, author happened to have the chance to educate to nutrition science to the young students, who want to be registered dietitians in near future. Here the matters which related to the Nobel Prize, are usually observed in daily lessons. Author realized the difference between the matured science and the science which show daily progress.

　In recent years， working way reform has become a big topic， but the countermeasures are left to the enterprise， is not it a situation where trial and error is being done? Management thinks that it wants to secure profits as before， after reducing overtime hours as a way of working． To that end， it is necessary to improve work productivity． The purpose of this research is to focus on the meetings frequently held by companies and to promote commoditization by eliminating waste by using conservative thinking as a means of simplifying operations．

　In recent years, working way reform has become a big topic, but the countermeasures are left to the enterprise, is not it a situation where trial and error is being done? Management thinks that it wants to secure profits as before, after reducing overtime hours as a way of working. To that end, it is necessary to improve work productivity. The purpose of this research is to focus on the meetings frequently held by companies and to promote commoditization by eliminating waste by using conservative thinking as a means of simplifying operations.

　After the collapse of the bubble economy, over 20 years have passed, major electronics manufacturers, which had been a flower-shaped company in the past, have been forced to lose immediate earnings. Why has it become like the present situation? The reason for this is that sustainable management is not done and management that pursues only the immediate earnings has been achieved. In this research, we define management methods pursuing only immediate earnings as hard-eye management, sustainable management methods including stakeholder management as soft-eye management, extract issues of Japanese companies and mention improvement measures．The purpose of this research is to make it.

　In recent years, the development of artificial intelligence has been phenomenal and has attracted attention around the world. There is ample potential for future work and the possibility of redefining work. In Japan, efforts are being made for the use of artificial intelligence, with no gap between the private sector, the Ministry of Economy, Trade and Industry, the Ministry of Education, Culture, Sports, Science and Technology, and the Ministry of Internal Affairs and Communications, and local governments and regional banks are seriously introducing them. The purpose of this study is to consider the influence of the development of artificial intelligence on the industrial world. This paper discusses the future trends of the effects of artificial intelligence on the industrial world, taking office work automation as an example.

　The aim of this study is to examine the relationship between diversification and firm performance. Previous studies have empirically found that the mixed results have been established between these two constructs such as linear, U-shaped or inverted U-shaped relationship. Using a panel data with observations from information service firms in Japan over the period from 2008 to 2017, this study examines the corporate diversification and financial performance. The Jacquemin-Berry entropy measure is utilized as a measure of diversification. Financial values of ROA, ROE and EBIT margin are used as a measure of firm performance. Results of multiple linear panel regression estimations show that the lagged degree of diversification has a linear and negative relationship with EBIT margin. The paper discusses these results and offers some managerial implications, and future research opportunities are provided.

　In order to proceed with the revitalization for regional manufacturing industry, it is important for us to construct the supply chain model of making products, that is, the product development from the selection of materials to the distribution of products through machining and assembling processes. By applying to this proposed model, the strategic product development is effectively implemented. In this paper, an example for really making a traditional toy is demonstrated with this strategic product development, and also the feasibility for the proposed methodology is examined in detail.

　Recently, it is increasing that the importance about usage for IoT (Internet of Things) and ICT (Information and Communication Technology). These days, study about project management has good enhancement, however, there is data that failure ratio about IT system implementation is still around 50%. Therefore, it means there are numbers of negative cases that IT system implementation goes smoothly. We consider one of the reason for the failure is; “IT Management Process Model” is not enough activated. Purpose for this study is to detect the reason why activation of “IT Management Process Model” for realizing management strategy is not enough activated, and to propose its solution.

　Sustainable Development has been used for a long time. While following that genealogy, I will explore footprints of how to see and measure wealth. I will show my thoughts about the main thread of viewed the way from slogan to practice. And while the flow of GDP is also important, I will examine the method of measuring the current capital of wealth and future capital from the idea of stock. Wealth is not necessarily the volume of happiness or welfare, but we consider it to be a commission to the future. And I show the towards that environmental economics has future points being growing. Also, reforms to improve productivity are needed continuously.

　The future generations to continue to inherit the "wealth", to produce the "wealth", it is necessary to take over from grown. The new value desired by society and industry cannot be achieved without research and development. Rather than continually consuming, it is necessary to proliferate to cover the current generation's consumption and to leave "wealth" in future generations. The new value desired by society and industry cannot be achieved without research and development. And it is necessary to leave "wealth" in posterity. For this purpose, we need to classify the capital that constitutes wealth and approach each capital growth, and as a result, consider the productivity of wealth.

　GDP is a measure of a country’s opulence and not its well-being. But the point is not that opulence misleads; it is that we need to measure opulence, or wealth, correctly. Inclusive wealth is the measure, through the ages, of human well-being. It totals up the value of an economy’s stock of manufactured capital, human capital and natural capital [3, p18]. This attempt is very important. I think that wealth must be growing stock.

　Many earthquake disasters have occurred in Japan since World War II, but the risk to physical development at those times has been analyzed. In a previous study the authors conducted a risk analysis for physical development in the aftermath of the Great East Japan Earthquake and the Great Hanshin-Awaji Earthquake, and reported the effects on the physical development of children. However, other earthquakes have also occurred in postwar Japan. In this study, continuing on from the Great East Japan Earthquake and the Great Hanshin-Awaji Earthquake, we applied the wavelet interpolation model to data for growth in physique from age 6 to 17 based on the Annual Reports of School Health Statistics Research in Niigata Prefecture to analyze the risk to physique from the Niigata-Chuetsu earthquake. We determined whether there was a slowing trend in maximum peak velocity (MPV) in height from the derived secular trends for age at MPV of physique, and analyzed the risk to physical development from earthquakes due to the occurrence of a delay in the age at MPV of physique. The results showed no slowing of the trend for earlier maturation in the age at MPV for height in boys and girls and weight in girls was observed in Niigata Prefecture, but a slight slowing of that trend was observed in the age at MPV of weight in boys. We conjecture that the risks to physical development differ depending on the scale of the earthquake disaster.

　In recent years, quality fraud problems by reputable companies in Japan have frequently appeared. After World War Ⅱ, following premature stage, Japan became renowned for their high quality control in the manufacturing industry, but their trust has been fluctuating of late. A number of issues may be lurking deep within these concerns, such as the management skills of administrators and the organizational capabilities of manufacturing plants, however at the same time, from the viewpoint of preventing fraud, another problem must be considered such as inefficiency of quality control systems (software) that are introduced by each company. Nonetheless, there are few previous studies that fully consider these points. In this paper, I would like to analyze the current situation and problem of quality control procedures and what kind of software should be developed and introduced by referring to specific examples.

　The Sustainable Development Goals (SDGs) were adopted unanimously at a United Nations summit in September 2015, raising 17 international goals and 169 targets. The first three of the 17 goals, “1. No poverty,” “2. “End hunger,” and “Good health and well-being,” can probably be said to focus on developing nations. In many of these countries, the situations are very similar to the poor conditions of postwar Japan. The change and improvement in nutrition that came with the striking economic development of subsequent years was accompanied by big physical changes in Japanese people. With this background, it may be that the secular trends in physical development in Japan can serve as a model for developing nations in various stages of development in achieving the SDGs. In this study we focus on the period of high economic growth in Japan that is thought to have been affected by the human environment, and examine the relationship between the changes over time in the physical development of Japanese people and high economic growth. Our aim is to be able to present the secular trends in physical development in Japan as a model in working to achieve the SDGs that address challenges on a global scale.

　The evolution of information technology, especially AI and robots, is remarkable in some fields as it exceeds human capabilities. If such an advance is made, productivity will increase, the cost of living a minimum required for humans will be reduced, and society will be greatly affected and transformed. It is thought that extrinsic motivation will decrease and the importance of intrinsic motivation will increase, as minimal living will be possible in an assumed transformed society. In this study, we conducted a survey on autonomy that constitutes intrinsic motivation and depended on the external environment in running and table tennis before 2021 Tokyo Gorin.

　From April 1 2020, “equal pay for equal work”-related laws will be executed as a part of work style reform which Japanese government prompt. Generally considered, the aiming of their policies are redressing disparities between regular workers and non-regular workers. Moreover, Japanese government ask Japanese companies for reforming seniority-based wage system which own some parts of Japanese management system. However, some controversy sayings also be existed. One of them is that lack of labor power in Japan enforced this modification to Japanese companies against their wills. This paper aims at clarifying what this reform of seniority-based wage system needs by considering about the effect this wage system with referring to discussion about salary and personnel management in agency theory.

　Sports talent identification is carried out nationwide in Japan, but scientific findings are lacking in the method of discovery. Therefore, validation of the tracking effect of height, which is thought to be largely affected by genetics, would very useful information in talent identification among children in the growth and development stage. In this study, by validating the tracking status of short height in particular from longitudinal data, we attempted to explore the human resource element of athletes of short stature. The method used was to prepare an evaluation chart of height with age from longitudinal growth data from the first year of elementary school to the third year of junior high school, using wavelet interpolation. Then, using this evaluation chart, we analyzed the trends followed in the growth process of people who were judged to be short stature in the third year of elementary school. The results showed that in a substantially high percentage of both boys and girls short stature was tracked. From this, it should be possible to predict, even in early childhood, who will be judged to have short stature in the third year of junior high school, which may serve as one data point in the discovery of athletes of short stature.

　While it is true that many sports athletes are tall, that is not because the element of tall height is better suited to sports and they are tall because they are athletes. This gap in awareness with regard to athletes probably exists as a misconception toward the discovery of sports talent. To carefully examine this misunderstanding, this study looks at tall height and physical ability and discusses the course through which being in an affluent environment leads to success as an athlete from the debate on tall height, high income, and high educational level that derives from these accepted conclusions. Then, by verifying the tracking phenomenon of tall height, author suggest that it is important to independently include tall height as an addition to exceptional motor ability in discovering elements of sports talent, and propose the establishment of a system that selects tall height from among youth with superior motor ability.

　In this study, we analyze the consumption trends of seasonal tourism such as ski tourism by foreign tourist visiting Japan using published data. It is important to analyze the difference in tourism demand by season in order to expand inbound consumption, because Japan has four seasons. For example, Japan and Australia's seasons are opposite, so there is a ski demand. In this paper, we analyze the differences in seasonal consumption of tourists visiting Japan using the statistical data of the Japan Tourism Agency. We explore the trends in lodging and consumption in regions with seasonal differences.

　In recent years, Japanese service industry is low productivity, and it is a labor shortage. Solutions based on AI (Artificial Intelligence), IoT (Internet of Things), and the utilization of high skill robots are effective as business improvement efforts to improve productivity. However, it does not have an adequate effect. Therefore, it is important to make an analysis of business and an estimate of improvement idea.

　In this research, we examined the importance and difficulty of defining operation contents as operation names based on experiments when analyzing service operation. Operation names in work study tend to depend on the analyst. The necessity of standards and guidelines for conducting proper work study was confirmed by experiments. Furthermore, we proposed a service process simulation mechanism that can estimate the effect of business improvement plans using work analysis results. In order to examine the validity of the proposed method, we conducted a simulation experiment using numerical examples of accounting work in a store. As a result, it was confirmed that the comparison between the conditions could be performed, and it was confirmed that the condition was used for the analysis of the presence or absence of the improvement effect and the adverse effect.