岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 『職場類型と女性のキャリア形成（増補版）』　脇坂　明　著 555 562 EN Yukiko Shigeno No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 大正初期の岡山県南部農村における農業･藺業―佐藤悦太郎『ある百性の日記』の紹介― 527 554 EN Haruki Kandatsu 10.18926/OER/41582 No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 肥前磁器と初期マイセン磁器（2） 489 525 EN Nobushige Matsuo 10.18926/OER/41581 No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 アダム･スミスと近代自然法学再考―拙著『経済学の成立』への疑問と批判に答える― 461 487 EN Satoshi Niimura 10.18926/OER/41580 No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 The Effect of Inner Mobility of Shops on Tax Revenue 451 459 EN Takao Fujimoto Joji Nishimura 10.18926/OER/41579 In this note we consider a simple model of a service sector. In this service sector there are two types of shops, each offering distinct services at differential prices with fixed cost possibly being also unequal. When the decrease of customers is experienced by one of these two types, not both, then having less profits, those shops belonging to the damaged type can shift to the other type, thus alleviating losses on the whole. This can also mitigate the effect on tax revenue. The typical sector which the authors have in mind is that of pubs and restaurants where two types are the 'first-rate (more expensive with more services)' and the 'popular' class. Based on this model, we conduct an elementary comparative statics analysis. Most results are natural consequences, which can be inferred without using equations. And yet we supply proofs based upon equations and inequalities. Our main result is that with migration between two groups, the sector may incur less loss against the decrease in customers, especially that in the first-rate class. This means the effect on tax revenue is also milder with shiftability. Our model in this note is quite restrictive because the size of customers is exogenously given and does not respond to price differentials. Moreover in the analysis of comparative statics, the number of shops is fixed with no entry and no bankruptcy. These constraints should be removed in a more general framework. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 第2次大戦期のシアトルにおける新聞と日本人問題 429 450 EN Katsutoshi Kurokawa 10.18926/OER/41578 No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 生協法成立前後の生協運動 413 427 EN Katsumi Shimono 10.18926/OER/41577 No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 戦後日本における地方自治財政の回顧―いわゆる｢革新自治体｣の役割について― 389 412 EN Chuji Sakamoto 10.18926/OER/41576 The purpose of the paper is to revaluate the roles of the reformed local autonomy for promoting decentralization and local autonomy against new centralization. I consider the local autonomy and finance in Japan after World War II, focussing on the roles of so called 'Kakushin Jichitai', reformed local autonomy in the 1960's and 1970's. Firstly I review the developing and declining processes of 'reformed local autonomy' in the period of high economic growth in Japan. Then I discuss the roles of these reformed local government bodies through rising citizen movements. The local governments like Minobe-Tosei or Asukata-Yokohama-Shisei contributed to the tax reforms and some other financial reforms and promoting decentralization. The 1960's and 1970's in Japan are called 'The Period of New Centralization' in intergovernmental relations. However, the roles of these reformed local autonomy for promoting decentralization against new centralization should be revaluated. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 本四3橋時代における中四国の都市拠点性（下） 333 388 EN Ryohei Nakamura 10.18926/OER/41575 More than ten year ago Seto-Ohashi was constructed, last April Akashi-Kaikyo-Ohashi was completed, and this May Onomichi-Imabari route is going to be provided as the third road connecting Honsyu with Shikoku area. At the end of this century, as a result, Seto-uchi area has three main routes which would improve interregional mobility. Progress of traffic infrastructure could change city's economic position. On one side, some cities may growth by improving interregional accessibility. On the other side, however, some cities may lose their economic status due to so called 'straw effects'. This paper consists of two parts; the former part is focussed on recent regional economic changes and statistical analyses on city position of importance, the latter part is empirical investigation based on the results of questionnaire about city positions of importance. Regional recent changes mean office location and relocation as a firms' regional evaluations. In statistical analyses I propose a new indicator ofcity's relative economic importance. Questionnaire has been conducted for branch offices of major four cities in Seto-uchi area. Through questionnaire several evaluations of individual cities by corporate firms are clarified. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 現場が作る組立ライン(II)―田原第1組立工場の事例― 303 331 EN Koichi Shimizu 10.18926/OER/41574 Since the beginning of 1990 s, Toyota has been pursuing a new direction in its human resource management and assembly work. After encountering a labor crisis-labor shortage and high turn over of young workers-during the economic boom provoked by the "financial bubble" toward the end of 1980 s, Toyota's management and Union discussed ways of making the work more attractive. Based on this discussion, the production engineering division developed a new assembly line concept realized firstly at Toyota Kyushu plant (1992), applied also to Toyota's Motomachi No.2 plant (1994), Tahara No.1 plant (1995) and Motomachi No.1 plant (1996). Among these plants, the construction of the assembly line at Tahara No.1 Plant constitutes a unique case in the fact that it was not the production engineering division, but the foremen, supervisors and engineers belonging to the plant who conceived and constructed this new assembly line. Moreover, in order to realize what they considered as their ideal assembly line, they proposed to the product development center an important change of car structure and parts design from the very beginning of product development where the so called "concurrent engineering" has started. The second part of this paper deals with the 'Kaizen' activities in order to realize their "ideal assembly line" after construction. In the concluding section, I emphasize the fact that the 'Kaizen' activities at Toyota are now centered on humanization of work certainly without renouncing efforts towards cost reduction. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 原価計算システムの目的適合性，写像性，およびコンテクスト―原価計算システム変化論の視座― 267 302 EN Takeo Watanabe 10.18926/OER/41573 We have argued that cost accounting system should be modified in accordance with the purpose for using them and the context. Because no cost accounting system that is relevant in every business or environment exists. Relevant cost accounting system is determined in a particular environment and context. This mode of thought relates directly to proposition which develops to explain the theory of 'cost accounting change'. This paper examines the relationships among the purpose, reflexibility and contexts of cost accounting system. The analysis based on reflexibility theory and some previous studies for activity-based costing and contingency theory indicated that: 1) Actual reflexibility about existing cost accounting was associated with two contextual variables: product diversity and process complexity. 2) A reflexibility required mainly through the purpose for using cost accounting was associated with two contextual variables: competitive strategy and perceived environment uncertainty. Finally, we concluded that the relevance of cost accounting was lost and 'cost accounting change' became necessary when the level of actual reflexibility didn't fit that of required reflexibility. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 個人利用者側からの金融ビッグバン考察 239 266 EN Narunto Nishigaki 10.18926/OER/41572 Japanese version of Big-Bang is not independent of the previous reformations on the financial system in Japan since 1980's, which has firstly attempted for the purpose of increasing the convenience of the customers of financial institutions and of the users of financial markets. Big-Bang in Japan, however, has been treated as if it had other more political or macro-economic aims such as demand stimulating effect or breaking the financial hollowing of Tokyo market, and the improvement of the convenience has practically been ranked as a secondary object. This paper contemplates Japanese version of Big-Bang from the view-point of personal users and customers, who themselves are per se central figures of financial deregulation, and we'll consider the merits and demerits of our Big-Bang for them (or ourselves). In our consideration, we separate the wealthy persons, who have the ability to invest a financial commodity of more than ten millions yen without hesitation, from other ordinary persons, who have no ability to do so. And this paper indicates that, as the result of Big-Bang in Japan, the wealthy people would be able to get the great profits in addition to the profits belonging to ordinary people. But this paper also indicates another fact that wealthy class might suffer from greater losses such as market risks than those of ordinary class. The immediate subject of the proper authorities should be the legislation connected with the users' protections. We think that the postponement ofsuch legislation in Japan must be the clear evidence that the convenience of personal users has been treated as a secondary end. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 転化問題における総計一致諸命題の実在的意義 213 237 EN Yutaka Wada 10.18926/OER/41571 Three aggregate equalities have been discussed in the transformation problem in Marxian economics: total value =total price of production; total surplus value = total profit; total value product = total revenue. Marx thought that all the aggregate equalities hold simultaneously but nowadays the following three views are opposed to each other: (1) One which denies all the aggregate equalities (2) One which holds anyone ofthe aggregate equalities (3) One which holds any two or three ofthe aggregate equalities. The first and the second views do not need any modification of the definition ofvalue and / or price ofproduction whereas the last view does. The author takes the second view to assume total value = total price of production for the analysis of unequal exchange of embodied labour. The other two aggregate equalities do not hold under the assumption. The author insists that it does not mean the failure of the labour theory of value because the inequality between total surplus value and total profit as well as the inequality between total value product and total revenue indicate the possibility of additional unequal exchanges of embodied labour beyond the redistribution of surplus value among capitals. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 育児休業利用に関する企業･事業所の違い 185 211 EN Akira Wakisaka 10.18926/OER/41570 This paper analyses actual uses of child-care leave program by workers based upon two data sources. This is the first research which focus on firm-level use of child-care leave program. One of the interesting findings is a negative relationship between women's share of firms and use of child-care leave program. My conclusion is that an introduction of child-care leave program leads firms to hesitate to hire women workers because women cost relatively high. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 満洲鉄鋼業研究の新地平 167 183 EN Toshiro Matsumoto 10.18926/OER/41569 This paper is aimed at summing up T. Matsumoto's recent academic achievements regarding Anshan Iron & Steel Co. in northeast China. The important facts raised therein are as follows. AISC rapidly recovered its facilities in the first half of 1950s. The production level of AISC resumed its maximum prewar level between 1952 to 1954. How was it possible to restore the equipment which had been heavily damaged from the WWII and the Chinese Civil War in such a short period? A marvelous reconstruction of AISC in 'Three Year Reconstruction Period' after 1949 was a result realized by the combination of many factors: (1) exceptional enthusiasm for reconstruction among young Chinese engineers and workers who were sent to Anshan and trained there; (2) the flexible man power policy of Eight Route Army controlling their hostile emotion to the ex-enemies, pursuing the latest and rational know-how, and challenging to create a new steel production technology; (3) availability and cooperation of the Japanese and the ex-Nationalist Chinese engineers; (4) remaining equipments and captured documents; (5) experience and skills ofremaining Chinese workers. With all these five factors combined, AISC dramatically recovered its facility, and restored its prewar level in a few years. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 数字を用いた略語にみる朱鎔基内閣成立前後の中国社会 133 165 EN Masumi Oka 10.18926/OER/41568 In this study, I will clarifY, through abbreviations with numerals, the phases of Chinese society around the time of the establishment of Zhu Rongji Cabinet. Zhu Rongji Cabinet was established in March 1998. Zhu is nicknamed 'Economic Czar' because of his 'outstanding' ability. In his inaugural address, he expressed his fundamental policies by a trilogy of slogans, that is, "yi-ge quebao, san-ge daowei, wu-ge gaige" or "the one guarantee, the three implementations, the five reforms". He seems to like abbreviations with numerals as political slogans. Two slogans, "yue fa san-zhang" (the three rules to be kept) and "wuxiang yaoqiu" (the five demands), are to encourage an administrative reform. The phase, "si fenkai, yi wanshan" (the four separations and the one perfection), is also his slogan to reform the food circulation system. I try to treat abbreviations with numerals made and used not only by top leaders in Beijing, but also by local leaders. This is one of the merits of this paper. Local slogans are usually ignored when abbreviations are compiled. They, however, often reflect in a vivid way various problems which the Chinese society today faces. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 インドの先住部族民と経済開発―森林開発を中心に― 111 132 EN Kazumi Mazane 10.18926/OER/41567 Since the independence, India have established well-organized system of protection for the tribals which actually means the indigenous peoples. This system has the constitutional safeguards, reservation in the Parliament and State Legislatures and reservation in government service and so on. Government also has conducted various area development plans and projects for tribals. But actual life of tribals has been worsening. In India there are over 200 tribal groups and their population was about 51.5 millions which constitutes 7.5% of total population in 1981. Many of them are even now depending heavily on forest for hunting, shifting cultivation and collection of various forest products which are called Minor Forest Produce (MFP). MFP is important for tribals to get foods and money income. But after the British colonization, colonial government nationalized forest and started to deprive their traditional rights to forest including MFP under the colonial forest policies. Main objective ofthese policies is commercial utilization of forest. Independent India succeeded to the colonial policies. Recently concerns to environment and tribals are rising. But the basic objective of forest policies and administaration is to foster the development of commercial forestry. One of such example is Baster Pine Plantation Project which started in 1976 in Madhya Pradesh state. Such a monoculture of forestry is threatening the life of tribals. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 ロンドンにおける乞食をめぐる問題--1800〜1824年 73 110 EN Kiyoshi Yoshio 10.18926/OER/41566 The purpose of this paper is to consider the problem of mendicity in London during 1800-1824. This paper shows that Matthew Martin's reports and the activities of the Society for the Suppression of Mendicity had a great influence on public policies toward the vagrants. First, I took up Martin's enquiry into the state of mendicity from 1800 to 1803. He endeavoured to discover the nature and extent of mendicity and to offer some suggestions for the general suppression of this evil. His report, in the form of a Letter to Lord Pelham on the State of Mendicity in the Metropolis, was published in 1803, and reissued in 1811. The members of Parliament acknowledged the problem of mendicity because of his reports. Secondly, I examined the reports ofthe Society for the Suppression of Mendicity founded in 1818. The managers of the Mendicity Society had already prepared the draft of this bill, when the subject of vagrancy was brought before the House of Commons. The views taken by the Mendicity Society were adopted in the vagrancy act of 1824. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 フランス自治体予算循環の技術革新--事業別予算とマネジメント・コントロール:M12から ABM まで 35 71 EN Makoto Nakanishi 10.18926/OER/41565 Dans quelques collectivités locales japonaises, on commence à projeter, ces dernières années, l'introduction du nouveau budget fonctionnel (Performance Budgeting), qui a développé après l'échec du budget de programme aux Etats-Unis, où il s'équipe des indicateurs de performance et intégre le plan, le budget, les enquête des demandes administratives et l'évaluation courante des politiques. On pourrait l'assimiler à la M 12, le cadre comptable des communes de plus de 10,000 habitants qui s'est introduit en 1964 et qui avait la nomenclature fonctionnelle et le calcul des coûts complets de la section de fonctionnement, et au développement récent du contrôle de gestion des collectivités locales françaises dans le cadre de la théorie française de la gestion publique. Par rapport au budget fonctionnel, la qualité des approches françaises est le fondement solide de l'analyse des coûts, et leurs défaut est non intégration de la planification, du marketing, de l'évaluation a posteriori, surtout celle des impactes (outcomes), dans le budget ou le calcul des couts. Par ailleurs, la théorie française nous propose toute une gamme de choix sur la répartion des coûts indirectes, le budget et la comptabilité parcentres de résponsabilités sans répartion, le direct-costing, les coûts complets et l'ABC / ABM. La possibilité de l'utilisation générale des tableaux de bord, qui sont très similaires aux indicateurs de performance anglo-saxons, est aussi ouverte pour la gestion intérieure d'une organisation. Cette théorie nous propose aussi la possibilité de la confection des deux budgets, budget de comptabilité financière et celui de comptabilité de gestion. Cette remarque nous aiderait de sortir des malentendus autour du budget fonctionnel japonais. Quel type de budget à choisir dépend de nos objectifs dans la réforme budgétaire. Ce qui compte, c'est de ne pas attendre ce qui ne peut pas être attendu dans chaque méthode. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 30 4 1999 アメリカ連邦制財政システムと州財政の変貌―財政連邦主義理論の現実との乖離― 1 33 EN Kazushige Koizumi 10.18926/OER/41564 The porpose of this paper is to examine the change of U. S. fiscal federalism. During 90-mids, there are signs that the features of American intergovernmental expenditure relations are changing slowly. The signs are the following three. Firstly, AFDC was abolished by welfare reform in 1994. Function of income redistribution partly shifted from central government to state government. Secondly, education financing system, primary local service, has been reformed by legal challenge since the Serrano v. Prest cases in 1976. In many states, the accountability of education financing has shifted from school districs to the state. Thirdly, many states recently have established rainy day (or budget stabilization) funds. While the rainy day funds could be used as a discretionary policy to stabilize the state economy, they are introduced to ease budgetary pressures. The states have become to strengthen a fiscal roll, income redistribution, local public good provision and stabilization, through the three changes. The meaning and causes of the changes can't be explained by the theory offiscal federalism. No potential conflict of interest relevant to this article was reported.