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100 results on '"Yamashita, Katsuyuki"'

61. ストック・オプションに関する税効果会計

Author

YAMASHITA, Katsuyuki

Abstract

For non-qualified stock options, from fiscal year FY 2007, deferred-tax accounting has been applied in Japan. Nevertheless, there are uncertain elements in terms of stock option rights vesting and rights execution, and difficulties have arisen in determining the recoverability of Deferred Tax Assets. Also, in regards to so called “JPY 1 stock options” whose execution price is JPY 1, in the case where distribution for stock is made, despite the fact that no economically substantive difference is thereby engendered, deferred-tax accounting is applied; the expensing is deferred, and thus there is a possibility of loss of consistency of profit information. On this basis, statement is made herewith of a need for revision of applications of deferred-tax accounting.

Published
2008

62. Improving the Efficiency of Application Development Based on the Macchinetta Framework

Author

Suzuki, Gengo, primary, Kanamaru, Akira, additional, Iwatsuka, Takuya, additional, Katada, Junya, additional, Okada, Satoshi, additional, Mochida, Seiichiro, additional, Natsukawa, Katsuyuki, additional, Motohashi, Kenji, additional, Hishiki, Takanori, additional, Kaneko, Takehiko, additional, Tanabe, Kenji, additional, Izumoto, Hiroshi, additional, Sakai, Miyotaka, additional, Yamashita, Katsuyuki, additional, and Iwaki, Yosuke, additional

Published
2017
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63. Sequential Chemical Separation of Cr and Ti from a Single Digest for High‐Precision Isotope Measurements of Planetary Materials.

Author

Hibiya, Yuki, Iizuka, Tsuyoshi, Yamashita, Katsuyuki, Yoneda, Shigekazu, and Yamakawa, Akane

Subjects
TITANIUM isotopes, SEPARATION (Technology), ION exchange resins, BIOLOGICAL evolution, PLANETARY science
Abstract

Combined determination of Cr and Ti isotopes of planetary materials offers a means with which to investigate their genetic relationship and the evolution of the protoplanetary disk. Here, we report the new sequential chemical separation procedure for combined Cr and Ti isotope ratio measurements. It comprises three steps: (a) Fe removal using AG1‐X8 anion exchange resin, (b) Ti separation using TODGA resin and (c) Cr separation using AG50W‐X8 cation exchange resin (with one additional step of Ti purification using AG1‐X8 anion exchange resin for samples having high Cr/Ti and Ca/Ti ratios). We applied the proposed procedure to terrestrial and meteorite samples with various compositions. Typical recovery rates of 90–100% were achieved with total procedural Cr and Ti blanks of 3–5 and 2–3 ng, respectively. We measured the Cr and Ti isotope compositions of the separated samples using thermal ionisation mass spectrometry and multiple collector‐inductively coupled plasma‐mass spectrometry, respectively. Our Cr and Ti isotope data were found to be consistent with those of previous studies of individual Cr and Ti isotopic compositions of the meteorites. These results demonstrate the capability of our separation method when applied to combined high‐precision Cr and Ti isotope analyses for single digests of planetary materials. Key Points: Sequential chemical separation for combined Cr and Ti isotope ratio measurements has been developed. Our new method enables isotope analyses of 3 μg of Cr and 1.5 μg of Ti. The combined isotope analyses of primitive meteorite components will facilitate understanding of the evolution of the proto‐planetary disk. [ABSTRACT FROM AUTHOR]

Published
2019
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94. Diverse supernova sources of pre-solar material inferred from molybdenum isotopes in meteorites.

Author

Qingzhu Yin, Jacobsen, Stein B., and Yamashita, Katsuyuki

Subjects
MOLYBDENUM isotopes, METEORITES, SUPERNOVAE
Abstract

Analyzes the diverse supernova sources of pre-solar material inferred from molybdenum isotopes in meteorites. Identification of some sources of pre-solar material; Elemental analysis of metal-poor stars; Emergence of diverse sources inferred from short-lived isotopes in the early Solar System.

Published
2002
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99. Analysis of Cation Composition in Dolomites on the Intact Particles Sampled from Asteroid Ryugu.

Author

Morita M, Yui H, Urashima SH, Onose M, Komatani S, Nakai I, Abe Y, Terada Y, Homma H, Motomura K, Ichida K, Yokoyama T, Nagashima K, Aléon J, O'D Alexander CM, Amari S, Amelin Y, Bajo KI, Bizzarro M, Bouvier A, Carlson RW, Chaussidon M, Choi BG, Dauphas N, Davis AM, Fujiya W, Fukai R, Gautam I, Haba MK, Hibiya Y, Hidaka H, Hoppe P, Huss GR, Iizuka T, Ireland TR, Ishikawa A, Itoh S, Kawasaki N, Kita NT, Kitajima K, Kleine T, Krot S, Liu MC, Masuda Y, Moynier F, Nguyen A, Nittler L, Pack A, Park C, Piani L, Qin L, Rocco TD, Russell SS, Sakamoto N, Schönbächler M, Tafla L, Tang H, Terada K, Usui T, Wada S, Wadhwa M, Walker RJ, Yamashita K, Yin QZ, Yoneda S, Young ED, Zhang AC, Nakamura T, Naraoka H, Noguchi T, Okazaki R, Sakamoto K, Yabuta H, Abe M, Miyazaki A, Nakato A, Nishimura M, Okada T, Yada T, Yogata K, Nakazawa S, Saiki T, Tanaka S, Terui F, Tsuda Y, Watanabe SI, Yoshikawa M, Tachibana S, and Yurimoto H

Abstract

Characterization of the elemental distribution of samples with rough surfaces has been strongly desired for the analysis of various natural and artificial materials. Particularly for pristine and rare analytes with micrometer sizes embedded on specimen surfaces, non-invasive and matrix effect-free analysis is required without surface polishing treatment. To satisfy these requirements, we proposed a new method employing the sequential combination of two imaging modalities, i.e., microenergy-dispersive X-ray fluorescence (micro-XRF) and Raman micro-spectroscopy. The applicability of the developed method is tested by the quantitative analysis of cation composition in micrometer-sized carbonate grains on the surfaces of intact particles sampled directly from the asteroid Ryugu. The first step of micro-XRF imaging enabled a quick search for the sparsely scattered and micrometer-sized carbonates by the codistributions of Ca 2+ and Mn 2+ on the Mg 2+ - and Fe 2+ -rich phyllosilicate matrix. The following step of Raman micro-spectroscopy probed the carbonate grains and analyzed their cation composition (Ca 2+ , Mg 2+ , and Fe 2+ + Mn 2+ ) in a matrix effect-free manner via the systematic Raman shifts of the lattice modes. The carbonates were basically assigned to ferroan dolomite bearing a considerable amount of Fe 2+ + Mn 2+ at around 10 atom %. These results are in good accordance with the assignments reported by scanning electron microscopy-energy-dispersive X-ray spectroscopy, where the thin-sectioned and surface-polished Ryugu particles were applicable. The proposed method requires neither sectioning nor surface polishing; hence, it can be applied to the remote sensing apparatus on spacecrafts and planetary rovers. Furthermore, the non-invasive and matrix effect-free characterization will provide a reliable analytical tool for quantitative analysis of the elemental distribution on the samples with surface roughness and chemical heterogeneity at a micrometer scale, such as art paintings, traditional crafts with decorated shapes, as well as sands and rocks with complex morphologies in nature.

Published
2024
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