This article explains the capabilities and role of the "Revolutionary Guard Corps" in the context of the Iranian situation. It examines the strength of their economic infrastructure against US military operations, the mechanisms of their sanctions evasion system, and their impact on future international relations. This is a specialized analysis article that is easy for general readers to understand.

Why are Japanese telecommunications companies like NEC and Fujitsu changing their base station businesses? This article explains the current state of economic security and market share, as well as specific new strategies (vRAN, spin-offs). It also offers insights into the survival of domestic technology.

Introduction: Recently, there has been lively debate on the question of whether Japan’s shipbuilding industry can find a way forward once again. ‘LNG (liquefied natural gas) carriers’ are attracting particular attention. Whilst domestic construction had ceased since 2019, calls are now being made for a revival of this sector on the grounds of energy security.

The currently operating GPS system is outdated, dating back to the 1970s, and is less accurate and more susceptible to radio interference compared to European and Chinese systems. While the next-generation GPS IIIF is under development, its development is behind schedule. This article explains the innovative technologies implemented by the NTS-3 satellite and their significance.

A detailed explanation of the NIDEK audit "disclaimer of opinion" case. This book clearly explains the truth behind this unusual situation for a large corporation, the background of the accounting inappropriateness, management responsibility, and key points to watch out for in the future. It is packed with useful information for both investors and corporate stakeholders.

This book provides case studies explaining "cash allocation," a funding allocation issue for listed companies. It also covers principles for enhancing corporate value learned from the conflict between Sanyo Shokai and a US fund, and introduces best practices from JGC Gas and the results of a PwC survey. You will gain an understanding of how to balance shareholder returns with business growth.

The number of internal fraud cases in Japanese companies is on the rise. This article explains why a shift from a "belief in human goodness" to a "belief in human weakness" is necessary, and provides concrete examples of fraud prevention measures being implemented in companies (such as the Misumi vending machine system and Food Defense).

Mandatory from October 2025! The revised Childcare and Family Care Leave Act requires companies to provide at least two flexible work arrangements. This article explains five options, specific implementation examples, and the importance of utilizing the system and fostering a supportive workplace culture, drawing lessons from the initiatives of companies like Tokio Marine & Nichido and Toyota.

The new lease accounting standards, which will come into effect in 2027, are raising concerns about the increased administrative burden on accounting staff. However, is it necessary to strictly apply them to every contract? This article explains the correct criteria for reducing this burden, drawing on the IASB's discussions and the concept of "materiality."