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This paper describes the structural performance of shear wall, structural floor and joint between panel and timber frame in a construction using wood panel inserted heat insulation. The structural key issue of this construction is to evaluate shear performance in difference with thickness and variant of the insulation, composite action of outer oriental strand board and inner insulation, and with or without timber supports being in the panel. Their performance was evaluated in experimental study and the shear performance of wall was predicted from single connector property analytically.

The audit fees have been recently at issue in Japan. They are too low compared with other developed countries and bring Japanese audit firms to financial difficulties. Despite of concerns, most public companies in Japan give the cold shoulder, since they want to spare any cost other than operating ones. Some people fear that this may compromise the credibility of auditing in Japan. The aim of this paper is to examine how the different audit fees influence the behavior of investors and managers.