horiba wrote and lectured on business and management. he published several books, including "keiei kokoroe-cho" ("the management handbook") and "iyanara yamero" ("joy and fun"). horiba promoted the corporate philosophy of "omoshiro okashiku" or "live merrily and cheerfully". he advocated that work should be meaningful and fulfilling, and that employees should be encouraged to be creative, take risks, and question accepted practices. employers are encouraged to "let the nail stand out", a significant departure from the japanese adage that "the nail that stands out gets beaten down."