  Let $k$ be \emph{any} algebraically closed field in any characteristic, let
$R$ be any regular local ring such that $R$ contains $k$ as a subring, the
residue field of $R$ is isomorphic to $k$ as $k$-algebras and $\dim R\geq 1$,
let $P$ be any parameter system of $R$ and let $z\in P$. We consider any
$\phi\in R$ with $\phi\neq 0$.
  In our main theorem we assume several conditions depending on $P$, $z$ and
Newton polyhedrons. By our assumptions the normal fan $\Sigma$ of the Newton
polyhedron $\Gamma_+(P,\phi)$ of $\phi$ over $P$ has simple structure and we
can make a special regular subdivision $\Sigma^*$ of $\Sigma$ called an upward
subdivision, starting from a regular cone with dimension equal to $\dim R$ and
repeating star subdivisions with center in a regular cone of dimension two. Let
$X$ and $\sigma:X\rightarrow\Spec(R)$ denote the toric variety over $\Spec(R)$
and the toric morphism associated with $\Sigma^*$. We consider any closed point
$a\in X$ such that $\sigma(a)$ is the unique closed point of $\Spec(R)$ and the
morphism $\sigma^*: R \rightarrow\mathcal{O}_{X,a}$ of local $k$-algebras
induced by $\sigma$. We show that our numerical invariant of $\sigma^*(\phi)\in
\mathcal{O}_{X,a}$ measuring the badness of the singularity is strictly less
than the same invariant of $\phi\in R$ and the singularity $\phi$ is strictly
improved by $\sigma$.
  We notice that this result opens a way toward the theory of resolution of
singularities in arbitrary characteristic. We add several submain theorems to
make bridges toward it and to show that our assumptions of the main theorem are
not strong.
  By these results we can show that in a mathematical game with two players A
and B related to the resolution of singularities of $\phi$, the player A can
always win the game after finite steps. It follows "the local uniformization
theorem in arbitrary characteristic and in arbitrary dimension".
