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Search Results: 1 - 10 of 1740 matches for " Hitoshi Kubota "
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Corporate Financing, Taxation, and Tobin’s q: Evidence from Japanese Firms and Industries  [PDF]
Keiichi Kubota, Susumu Saito, Hitoshi Takehara
Journal of Mathematical Finance (JMF) , 2013, DOI: 10.4236/jmf.2013.33A004

This paper addresses the question of how taxation affects the cost of capital of firms and value of firms as measured by Tobin’s q. We construct a Real Business Cycle model and derive our original unlevered q on an after-tax basis, by removing financial tax shield effects in order to disentangle real operating profitability of firms and their financing decisions. Our model is an extended version of the two-sector general equilibrium model originally developed by Christiano and Fisher [1] and can incorporate both corporate and individual taxation. The unlevered q-value is derived from our general equilibrium solutions and some comparative static results are demonstrated with model predictions. In an empirical section of the paper, we find that the data support these model predictions, and thus they rationalize the use of our unlevered q. Our result possesses important policy implications for financial managers of the firms in correctly identifying firms’ true profitability aside from corporate tax shields as well as for the tax authority in changing the regulatory corporate tax rates.

Single Cellular Algae Digestive Supplement Designed by Yeast & Lactobacillus Rearranged Leukocyte Subsets through Activation of Complement Components  [PDF]
Hitoshi Kubota, Nurmuhamamt Amat, Dilxat Yimit, Parida Hoxur, Nobuo Yamaguchi
Open Journal of Immunology (OJI) , 2015, DOI: 10.4236/oji.2015.53011
Abstract: A plant fermentation was carried out by Yeast and Lactobacilli against single cellular algae (f-Chlorella). These materials were proved by as safe in animal safety experiment. We sought to look into changes of immune-competent cells that commonly utilized f-Chlorella including after administration of immno-suppressed animals. The effects by f-Chlorella on the regurational effect to the host were measured. Our results showed that f-Chlorella regulated the level of lymphocytes, while conventional-Chlorella worked to adjust the level of granulocytes. In our clinical study with 20 healthy volunteers, granulocyte and lymphocyte ratio was obtained as neutral in the peripheral blood. In rodents, immune-compromised host as well as normal animal were prepared with cancer chemotherapeutic agent (Mytomycin-C), and then tried to rescue the immune-competent rebel. Our observations showed that both Chlorella derivatives regulated in number and functions. The effect was more prominent in f-Chlorella than that of conventional one. We discussed the significance and mechanism of f-Chlorella on the level of leukocyte subsets in number and function. These effects were considered to bring the potential elevation of antibody secreting cell by the localized heamolysis in gel method. We also proposed an idea that exhibited tonic effects were brought via activating the complement components in the serum. Moreover, we tried to access further to the anti-oxidative activities of this f-Chlorella. This modification brought to the significant lifted up for immune competent cells and anti-oxidative activity for phagocytic cells.
Molecular targeting therapy with angiotensin II receptor blocker for prostatic cancer
Hiroji Uemura,Hitoshi Ishiguro,Yoshinobu Kubota
Oncology Reviews , 2011, DOI: 10.4081/135
Abstract: Angiotensin II (Ang-II) plays a key role as a vasoconstrictor in controlling blood pressure and electrolyte/fluid homeostasis. Recently it has also been shown that this peptide is a cytokine, acting as a growth factor in cardiovascular and stromal cells. In addition, the physiological function of Ang-II seems to be similar in prostate cancer and stromal cells. It is widely assumed that Ang-II facilitates the growth of both cells, and its receptor blockers (ARBs) have the potential to inhibit the growth of various cancer cells and tumors through the Ang-II receptor type 1 (AT1 receptor). The mechanism of cell growth inhibition by ARBs has been considered to be that of suppression of the signal transduction systems activated by growth factors or cytokines in prostate cancer cells, and suppression of angiogenesis. This review highlights the possible use of ARBs as novel agents for prostatic diseases including prostate cancer and benign hypertrophy, and covers related literature.
Self-Oscillation in Spin Torque Oscillator Stabilized by Field-like Torque
Tomohiro Taniguchi,Sumito Tsunegi,Hitoshi Kubota,Hiroshi Imamura
Physics , 2014, DOI: 10.1063/1.4871699
Abstract: The self-oscillation of the magnetization in a spin torque oscillator (STO) with a perpendicularly magnetized free layer and an in-plane magnetized pinned layer in the absence of an applied magnetic field was studied by numerically solving the Landau-Lifshitz-Gilbert equation. It was pointed out that field-like torque was necessary to realize stable self-oscillation in this type of STO at zero field. The numerical simulation at finite temperature showed that the presence of the field-like torque led to a high power with a relatively high oscillation frequency.
Large amplitude oscillation of magnetization in spin-torque oscillator stabilized by field-like torque
Tomohiro Taniguchi,Sumito Tsunegi,Hitoshi Kubota,Hiroshi Imamura
Physics , 2015, DOI: 10.1063/1.4907696
Abstract: Oscillation frequency of spin torque oscillator with a perpendicularly magnetized free layer and an in-plane magnetized pinned layer is theoretically investigated by taking into account the field-like torque. It is shown that the field-like torque plays an important role in finding the balance between the energy supplied by the spin torque and the dissipation due to the damping, which results in a steady precession. The validity of the developed theory is confirmed by performing numerical simulations based on the Landau-Lifshitz-Gilbert equation.
Magnetization switching by current and microwaves
Tomohiro Taniguchi,Daisuke Saida,Yoshinobu Nakatani,Hitoshi Kubota
Physics , 2015,
Abstract: We propose a theoretical model of magnetization switching in a ferromagnetic multilayer by both electric current and microwaves. The electric current gives a spin transfer torque on the magnetization, while the microwave induces a precession of the magnetization around the initial state. Based on numerical simulation of the Landau-Lifshitz-Gilbert (LLG) equation, it is found that the switching current is reduced by less than a half compared with the switching caused solely by the spin transfer torque when the microwave frequency is in a certain range. We develop a theory of switching from the LLG equation averaged over a constant energy curve. It was found that the switching current should be classified into four regions, depending on the values of the microwave frequency. Based on the analysis, we derive an analytical formula of the optimized frequency minimizing the switching current, which is smaller than the ferromagnetic resonance frequency. We also derive an analytical formula of the minimized switching current. Both the optimized frequency and the minimized switching current decreases with increasing the amplitude of the microwave field. The results will be useful to achieve high thermal stability and low switching current in spin torque system simultaneously.
Theoretical Study of Spin-Torque Oscillator with Perpendicularly Magnetized Free Layer
Tomohiro Taniguchi,Hiroko Arai,Hitoshi Kubota,Hiroshi Imamura
Physics , 2013, DOI: 10.1109/TMAG.2013.2277582
Abstract: The magnetization dynamics of spin torque oscillator (STO) consisting of a perpendicularly magnetized free layer and an in-plane magnetized pinned layer was studied by solving the Landau-Lifshitz-Gilbert equation. We derived the analytical formula of the relation between the current and the oscillation frequency of the STO by analyzing the energy balance between the work done by the spin torque and the energy dissipation due to the damping. We also found that the field-like torque breaks the energy balance, and change the oscillation frequency.
Stable oscillation in spin torque oscillator excited by a small in-plane magnetic field
Tomohiro Taniguchi,Takahiro Ito,Yasuhiro Utsumi,Sumito Tsunegi,Hitoshi Kubota
Physics , 2015, DOI: 10.1063/1.4927621
Abstract: Theoretical conditions to excite self-oscillation in a spin torque oscillator consisting of a perpendicularly magnetized free layer and an in-plane magnetized pinned layer are investigated by analytically solving the Landau-Lifshitz-Gilbert equation. The analytical relation between the current and oscillation frequency is derived. It is found that a large amplitude oscillation can be excited by applying a small field pointing to the direction anti-parallel to the magnetization of the pinned layer. The validity of the analytical results is confirmed by comparing with numerical simulation, showing good agreement especially in a low current region.
Efficacy of 5-Fluorouracil and High-Concentration Cisplatin Suspended in Lipiodol by Short-Term Hepatic Arterial Infusion Chemotherapy for Advanced Hepatocellular Carcinoma with Portal Vein Tumor Thrombosis  [PDF]
Yutaka Yata, Masashi Namikawa, Tatsuya Ohyama, Takashi Ohsaki, Daisuke Kanda, Takeshi Hatanaka, Kei Shibuya, Jun Kubota, Hitoshi Takagi, Terumi Takahara, Teruo Yoshinaga
Journal of Cancer Therapy (JCT) , 2015, DOI: 10.4236/jct.2015.613125
Abstract: Background: Since advanced hepatocellular carcinoma (HCC) is potentially fatal, and patients’ quality of life (QOL) often deteriorates during their treatment, improving the prognosis and QOL of patients given chemotherapy is very important. In addition, cost-effective treatments are highly desirable when chemotherapy must be given repeatedly. The aim of this study was to evaluate the efficacy and usefulness of 5-fluorouracil (5-FU) and high-concentration cisplatin by short-term hepatic arterial infusion chemotherapy (3-day FPL) in advanced HCC patients. Methods: Thirty patients with unresectable advanced HCC were enrolled. The patients underwent hepatic arterial infusion chemotherapy via the implanted port system with 5-FU on days 1 - 3 and a fine-powder formulation of cisplatin in suspended pre-warmed lipiodol on day 2 every 4 to 10 weeks. Tumor response was assessed one month later with CT. Results: All patients had evidence of portal vein invasion (Vp2-4). Four patients achieved a complete response (CR), 8 patients achieved a partial response (PR), and 7 patients had stable disease (SD). The median progression-free survival (PFS) and overall survival (OS) were 198 days and 452 days, respectively. The OS was significantly longer in the successful disease control group (CR, PR, and SD) than in the progressive disease group (P < 0.005). Conclusions: Three-day FPL was effective and tolerable in advanced HCC patients due to its shorter time of administration than conventional FP therapy. Therefore, repetitive 3-day FPL appears useful and contributes to improving the prognosis and QOL of patients with advanced HCC. In addition, this protocol is a cost-effective treatment.
Spin-transfer switching and thermal stability in an FePt/Au/FePt nanopillar prepared by alternate monatomic layer deposition
Kay Yakushiji,Shinji Yuasa,Taro Nagahama,Akio Fukushima,Hitoshi Kubota,Toshikazu Katayama,Koji Ando
Physics , 2008, DOI: 10.1143/APEX.1.041302
Abstract: We fabricated a current-perpendicular-to-plane giant magnetoresistance (CPP-GMR) nanopillar with a 1-nm-thick FePt free layer having perpendicular anisotropy using the alternate monatomic layer deposition method. Nanopillars consisting of [Fe (1 monolayer (ML))/Pt (1 ML)]n (n: the number of the alternation period) ferromagnetic layers and an Au spacer layer showed spin-transfer induced switching at room temperature.
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