This paper presents the analysis and design optimization of a coaxial surface-mounted permanent-magnet magnetic gear. The magnetic field distribution in the coaxial magnetic gear is calculated analytically in the polar coordinate system and then validated by the finite element method (FEM). The...

An emulation fund is designed to reduce trading activity, thereby lowering costs, for a multi-manager fund. It does this by delaying, and potentially combining, trading decisions from each employed fund manager to eliminate offsetting trades (e.g. one manager may buy a stock for her fund while...

This paper seeks to contribute to the discussion on the future mandatory application of International Financial Reporting Standards (IFRS), using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this...