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This study explores the effect of financial managers’ organizational identity (OI) on improving financial performance under fixed salary contracts and balanced budget restrictions in Japanese local governments (LGs). LGs enter compensation contracts based on fixed salaries with financial managers and demonstrate a strict fiscal policy based on balanced budget restrictions. How and under what conditions should OI contribute to improving financial performance in LGs? In the context of financial managers in Japanese LGs, we place organizational identities using the principal (mayor)–agent (financial manager) model under fixed salary contracts and a strict fiscal policy. Our mathematical results reveal that the impact of OI on financial performance in LGs depends on the extent of a strict fiscal policy and the reserve fund. Studying 452 survey responses of financial managers in Japanese LGs, we find evidence consistent with our hypotheses based on the theoretical model. The result contributes to management and government accounting studies by showing that the extent of financial policies and the reserve fund are drivers for OI to work effectively on improving financial performance in governments.

This study explores the effect of employee organizational identity on developing effective compensation contracts to improve organizational performance. We adopt the economic identity theory to mathematically model and test this model using data from a Japanese listed firm that uses an exogenous, uniform incentive scheme based on a seniority system. Situating low-level sales managers as agents and department managers as principals in the mathematical analysis reveals that when organizations do not set optimal compensation contracts, the expected utility of department managers is not high — even if they have high levels of organizational identity — because utility depends on the magnitude of incentive coefficients. Empirical results show that the coefficient of organizational identity has a significant positive relationship with organizational performance. However, surprisingly, when the incentive coefficient is high, the relationship between organizational identity and performance is negative. These results indicate that organizational identity is a “double-edged sword” in incentive schemes with a seniority system, and managers should tune their targets and incentive schemes more finely to optimize firm performance.

In the cold rolling of aluminum foil, coolants made with nonaromatic base oils provide poor lubricity compared with coolants made with conventional base oils. But there is no clear difference in lubricity between nonaromatic and conventional base oils in the case of the rolling of aluminum sheet. In evaluations of the adsorption activity of model base oil components, alkylbenzene with a longer alkyl chain shows the potential to enhance the adsorption activity of alcohol onto the nascent aluminum surface. In experimental rolling, furthermore, the lubrication performance of coolants using nonaromatic base oils can be improved with the addition of dodecylbenzene. The addition of 10 mass% of dodecylbenzene into a nonaromatic coolant is sufficient for practical lubrication performance in the cold rolling of aluminum.

The tribological action of MQL media and atmospheric carrier gases was investigated using controlled atmosphere cutting apparatus. The investigation demonstrated their adsorption behavior onto metal surfaces was in close connection with the cutting performance of a lubricant synthetic ester and carrier gases in practical MQL machining. In particular, the presence of oxygen resulted in unfavorable cutting phenomena in MQL machining of aluminum. A unique technique of MQL media treatment was further proposed to prepare oil mist sprays containing microdroplets of water. This advanced technique provided some possibilities of improving the tribological action of MQL media in machining of aluminum.

Adiabatic vertically downward air–water two-phase flows in a commercial plate heat exchanger were visualized by a neutron radiography method as a non-destructive test in order to clarify the flow characteristics and the differences of the liquid distributions from those of the vertically upward flows. Flow behaviors in a single channel and a multi-channel plate heat exchanger were investigated. From the visualized results of the flows in a single channel, it was shown that water fell down without a spreading at a lower gas volumetric flux of less than about 2 m/s. In the case of a higher gas volumetric flux above 2 m/s, liquid spread around the enlarged section and the liquid distribution in the main part of the heat exchanger seemed to be homogenous. Measured average void fractions for the air–water downward flows showed almost the same tendency as those for the upward flows in spite of the difference of the flow patterns. On the other hand, liquid distributions into 18 parallel channels were evaluated from the measured results of the liquid volumetric fractions in each channel. It was shown that the liquid distribution depended on the inlet liquid flow rate. However, the effect of the gas flow rate was a little. In the case of higher liquid flow rate, the liquid fraction became higher with a deeper channel due to a larger liquid momentum. However, in the case of a lower liquid flow rate, the opposite tendency was observed, i.e., the liquid fraction in the nearest channel to the inlet was higher.

Machine tools generally necessitate a variety of lubricants. Since some of those lubricants are often contaminated with cutting fluids and disposed without adequate separation treatments, it must certainly be convenient to prepare a multifunctional fluid applicable to both machining and other lubricating parts. In minimal quantity lubrication (MQL) machining, synthetic polyol esters are the successful cutting lubricant. This study therefore proposes a certain synthetic ester as a base candidate of environmentally friendly multifunctional fluids. Several cutting and lubrication tests have demonstrated the successful multifunctional lubrication performance of this ester with a very small quantity of a highly effective additive.

Modern machining processes face continuous cost pressures and high quality expectations. To remain competitive a company must continually identify cost reduction opportunities in production, exploit economic opportunities, and continuously improve production processes. A key technology that represents cost saving opportunities related to cooling lubrication, and simultaneously improves the overall performance of cutting operations, is dry machining. The elimination of, or significant reduction in, cooling lubricants affects all components of a production system. A detailed analysis and adaptation of cutting parameters, cutting tools, machine tools and the production environment is mandatory to ensure an efficient process and successfully enable dry machining.

In semi-dry machining, such as minimal quantity lubrication (MQL) machining, a very small amount of a lubricant plays an Important role to achieve a successful operation. This study investigates the tribological behavior of lubricants for semi-dry application in connection with their cutting performance. In MQL turning, synthetic biodegradable esters are superior to a vegetable oil and provide the satisfactory cutting performance compared with a conventional cutting fluid of flood supply. Their tribological action is further evaluated with the aid of tool surface analysis and the adsorption characteristics of a model ester are fundamentally examined using a controlled atmosphere machining apparatus.

Significant progress has been made in dry and semidry machining recently, and minimal quantity lubrication (MQL) machining in particular has been accepted as a successful semidry application because of its environmentally friendly characteristics. A number of studies have shown that MQL machining can show satisfactory performance in practical machining operations. However, there has been little investigation of the cutting fluids to be used in MQL machining. In this study, several fluids, including vegetable and synthetic esters, are compared on the basis of the physical properties that would be suitable for MQL applications. The cutting performance of fluids is also evaluated using actual MQL operations. As a result, biodegradable synthetic esters are found to be optimal cutting fluids for MQL machining.

In this paper, we discuss the role of budgetary integrity, the role of monitoring execution of the budget and the role of incentive contracts based on the performance when the principal controls the administrator of an NRIO via analytical research based on agency theory. In addition, we examine complement or substitution of these roles. We assume additive separation of the principal’s utility function, and risk neutrality regarding goal achievement (outcome) and compensation payment. After assuming these simple conditions, we can analyze the utility function of the principal as residuals of outcome. Then, we can simplify a mathematical model. In addition, we model budgetary integrity as a psychological cost factor that may result in over- or under-budgeting.In this setting, we show that if the principal is able to observe the agent’s budget execution efforts, the agent execute the budget completely without budget integrity nor the incentive contracts. On the contrary, when the principal cannot observe budget execution effort, the agent never exceeds the best level of budget execution effort, and never exerts the best level unless budgetary integrity is infinity. In other words, it is optimal for the effort averse agent not to execute the entire budget. Moreover, to close to the best level of effort, the principal should offer incentive contracts based on ex post performance.However, we show that the incentive coefficient can be a decreasing function of budgetary integrity, and budgetary integrity antithetically impacts on each of the constituent elements of remuneration. On the other hand, we show that the higher budgetary integrity, the higher the utility of the principal. Therefore, if the ability is same, an agent with greater budgetary integrity is better for the principal.

Hexagonal boron nitride (BN) has a graphite-like lamellar structure, but has been considered less effective than other solid lubricants except for high-temperature applications. The present paper describes a series of sliding experiments which show somewhat curious behavior of BN when added to lubricating oil, and discusses their results by comparing with the results of observation and analysis of sliding surfaces. In the case of sliding of bearing steel vs. itself, BN slightly increased the coefficient of friction, but dramatically decreased wear. Boron was found to remain on the surfaces, but the remnant was almost oxidized; it was some sort of oxide but not stoichiometric. If bearing steel was slid against cast iron, BN decreased the coefficient of friction, but the decrease in wear was less marked, and the remnant in this case was mostly BN. These results show that BN is effective in reducing wear if used as a lubricant additive.

Agency theory is a powerful tool but it is not all-encompassing due to the fact that it focuses mainly on pecuniary motivation. In this paper, therefore, by simply extending existing models that rely on agency theory, and by incorporating complex human factors into them, we examine the role of these factors in performance management accounting. We refer particularly to studies such as Akerlof and Kranton (2000), Fischer and Huddart (2008), and Heinle et al. (2012). In this paper, we focus on the mechanism behind the gap between existing agency theory, relating to the compensation systems of Japanese companies, and the reality. Specifically, we explain two gaps. First, we look at why companies that have a remarkably high proportion of fixed salary co-exist alongside companies where this proportion is as remarkably low. Second, we look at why there are firms that adopt fixed salary contracts but have relatively better performance than those that adopt incentive contracts when, theoretically, it seems obvious that the utility of the principal must be better when entering into incentive contracts.

Specimens of an aluminium alloy have been machined at low speeds (up to 0.1 m s −1 ) with both conventional high speed steel and titanium nitride coated tools under controlled atmosphere. In the presence of CCl 4 vapour, TiN coated tools gave lower cutting forces and superior surface finishes. Although ethanol vapour also acted as an effective cutting lubricant, it produced little difference in behaviour between the two tool materials. Measurements of tool forces and observations on the degree of material transfer and pick-up suggest that the effectiveness of TiN coatings involves not only their direct frictional interaction with the material of the workpiece but also the interaction with any cutting lubricant: the coating may play a role by changing the wettability of the tool surface by reaction products formed at the interface between the chip and the tool.

The nucleotide sequence of a 784-bp segment of cloned caerulein mRNA obtained from the skin of Xenopus laevis was determined. It codes for five heterogeneous procaerulein peptides interspersed with three 147-bp intercaerulein segments (ICS). The ICSs contain six inverted repeats and five eukaryotic enhancer-like sequences. Evidence for the presence of multiple forms of caerulein mRNA is presented.