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Paper Abstract and Keywords
Presentation 2022-01-28 15:10
Bankruptcy of Elpida Memory, Inc. from the perspective of double-entry bookkeeping
Daisuke Arai, Yu Yonezawa, Atsushi Imaoka, Masayoshi Yamamoto (Nagoya Univ.) EE2021-50
Abstract (in Japanese) (See Japanese page) 
(in English) This paper is a sequel to the one presented at the last EE seminar (held on November 18, 2021). The spread of Covid-19 over the world caused a global stock market crash in March 2020. However, thanks to the monetary easing by central banks of various countries, not only did stock prices recover in a few months, but also the Dow Jones Industrial Average and the NASDAQ Composite Index reached new record highs. The global economy was rather booming, with telework becoming widespread, the SDGs, ESGs, and other slogans dancing, DX advancing, and the shift to EVs combining to worsen the semiconductor shortage. Japan's semiconductor production has consistently declined in global share from 1990 to 2020, but the concept of "economic security" has emerged, and the Kishida cabinet has appointed a minister in charge. However, the Japanese semiconductor industry, which has been in decline for 30 years, is expected to face a difficult road to recover in the future. Japan's self-sufficiency in semiconductors, especially DRAM, was lost in an instant on February 27, 2012, when Elpida Memory, Inc. filed for bankruptcy protection under the Corporate Reorganization Law. In this article, I would like to analyze, from the perspective of double-entry bookkeeping, what was happening to Elpida Memory's balance sheet just before its bankruptcy.
Keyword (in Japanese) (See Japanese page) 
(in English) Covid-19 / Semiconductor shortages / SDGs / ESG / DX / EV / Double-entry bookkeeping / Elpida Memory, Inc.  
Reference Info. IEICE Tech. Rep., vol. 121, no. 359, EE2021-50, pp. 106-111, Jan. 2022.
Paper # EE2021-50 
Date of Issue 2022-01-20 (EE) 
ISSN Online edition: ISSN 2432-6380
Copyright
and
reproduction		 All rights are reserved and no part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopy, recording, or any information storage and retrieval system, without permission in writing from the publisher. Notwithstanding, instructors are permitted to photocopy isolated articles for noncommercial classroom use without fee. (License No.: 10GA0019/12GB0052/13GB0056/17GB0034/18GB0034)
Download PDF EE2021-50

Conference Information
Committee EE  
Conference Date 2022-01-27 - 2022-01-28 
Place (in Japanese) (See Japanese page) 
Place (in English) Online 
Topics (in Japanese) (See Japanese page) 
Topics (in English)  
Paper Information
Registration To EE 
Conference Code 2022-01-EE 
Language Japanese 
Title (in Japanese) (See Japanese page) 
Sub Title (in Japanese) (See Japanese page) 
Title (in English) Bankruptcy of Elpida Memory, Inc. from the perspective of double-entry bookkeeping 
Sub Title (in English)  
Keyword(1) Covid-19  
Keyword(2) Semiconductor shortages  
Keyword(3) SDGs  
Keyword(4) ESG  
Keyword(5) DX  
Keyword(6) EV  
Keyword(7) Double-entry bookkeeping  
Keyword(8) Elpida Memory, Inc.  
1st Author's Name Daisuke Arai  
1st Author's Affiliation Nagoya University (Nagoya Univ.)
2nd Author's Name Yu Yonezawa  
2nd Author's Affiliation Nagoya University (Nagoya Univ.)
3rd Author's Name Atsushi Imaoka  
3rd Author's Affiliation Nagoya University (Nagoya Univ.)
4th Author's Name Masayoshi Yamamoto  
4th Author's Affiliation Nagoya University (Nagoya Univ.)
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Speaker Author-1 
Date Time 2022-01-28 15:10:00 
Presentation Time 25 minutes 
Registration for EE 
Paper # EE2021-50 
Volume (vol) vol.121 
Number (no) no.359 
Page pp.106-111 
#Pages 6 
Date of Issue 2022-01-20 (EE) 

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