start-ver=1.4
cd-journal=joma
no-vol=32
cd-vols=
no-issue=2
article-no=
start-page=155
end-page=172
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2000
dt-pub=20000910
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Die vom Advokaten H. Graichen 1848 verfasste Petition an die deutsche Nationalversammlung (2)
kn-title=弁護士H.グライヒェン執筆の1848年ドイツ国民議会宛て請願書（2）
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=MatsuoNobushige
en-aut-sei=Matsuo
en-aut-mei=Nobushige
kn-aut-name=松尾展成
kn-aut-sei=松尾
kn-aut-mei=展成
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=
END

start-ver=1.4
cd-journal=joma
no-vol=32
cd-vols=
no-issue=2
article-no=
start-page=115
end-page=154
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2000
dt-pub=20000910
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=3 Ritterg?ter und ihre Ortschaften in Sachsen in dar ersten H?lfte des19 Jahrhunders
kn-title=19世紀前半におけるザクセンの3騎士領とその所属集落
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=MatsuoNobushige
en-aut-sei=Matsuo
en-aut-mei=Nobushige
kn-aut-name=松尾展成
kn-aut-sei=松尾
kn-aut-mei=展成
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=
END

start-ver=1.4
cd-journal=joma
no-vol=32
cd-vols=
no-issue=2
article-no=
start-page=99
end-page=113
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2000
dt-pub=20000910
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=
kn-title=Popularization in the Higher Education and Optimal Educational Policies
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=In this paper, we construct a model which explains a change in demand for education, considering an individual preference for the higher education (university). We suppose that the individual preference for education depends on the average level of education in a society and
changes drastically at some level. We consider a possibility that diffusion of education brings about discontinuous increase in demand for education, and examine the optimal educational policies in dynamic setting.
en-copyright=
kn-copyright=

en-aut-name=FurumatsuNoriko
en-aut-sei=Furumatsu
en-aut-mei=Noriko
kn-aut-name=
kn-aut-sei=
kn-aut-mei=
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=岡山大学
END

start-ver=1.4
cd-journal=joma
no-vol=32
cd-vols=
no-issue=2
article-no=
start-page=59
end-page=98
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2000
dt-pub=20000910
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Income Distribution and Tax Reforms in Aging Japan
kn-title=所得分布と高齢化社会における税制改革
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=This paper examines the effects of changes in the variance of income distribution on both capital accumulation and social welfare in Japan, the
society with an aging population. To analyze the problem, we adopt a simulation approach for an extended life-cycle general equilibrium model
of overlapping generations with continuous income distribution. The simulation results indicate that the changes in the variance affect economic variables under a progressive tax scheme but they do not under a proportional tax scheme. The results also show that social welfare greatly increases as the variance shrinks. Therefore, the recent shift in Japan, where the taxation system has tended in effect to become flat, may cause a significant damage to social welfare.
en-copyright=
kn-copyright=

en-aut-name=OkamotoAkira
en-aut-sei=Okamoto
en-aut-mei=Akira
kn-aut-name=岡本章
kn-aut-sei=岡本
kn-aut-mei=章
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=岡山大学
END

start-ver=1.4
cd-journal=joma
no-vol=32
cd-vols=
no-issue=2
article-no=
start-page=35
end-page=57
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2000
dt-pub=20000910
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Corporate Ideologies and Visions of Top-managements in the Local Small Manufacturing Industries
kn-title=地域製造中小企業の経営理念と経営者のビジョン
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=This paper is concerned with corporate ideologies and visions of topmanagements in the local small manufacturing industries. We assume that corporate ideologies are unchanging values and that visions of topmanagement evolve according to actual interaction. Further we assume that visions are both value and factual premises. The questionnaire survey is analyzed. The analyses imply the followings. (1) Even in the local small companies, visions of top-managements are important for corporate performance. (2) In high performance small companies of local area, visions of top-managements relate to corporate ideologies. (3) In the high performance small companies, when top-management want to challenge projecting strategies, the projecting strategies are related to visions of top-managements and corporate ideologies. (4) In the high performance small companies, visions of top-managements and corporate ideologies lead to flexibility modification, but in low performance small companies oflocal area, field levels lead to flexibility modification.
en-copyright=
kn-copyright=

en-aut-name=TomaeHisao
en-aut-sei=Tomae
en-aut-mei=Hisao
kn-aut-name=戸前壽夫
kn-aut-sei=戸前
kn-aut-mei=壽夫
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=岡山大学
END

start-ver=1.4
cd-journal=joma
no-vol=32
cd-vols=
no-issue=2
article-no=
start-page=1
end-page=33
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2000
dt-pub=20000910
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Amendments to Auditing Standards and Rules
kn-title=監査基準･準則の改訂
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=In 1991 the Business Accounting Deliberation Council ofthe Ministry of Finance completely amended Auditing Standards and Rules after the
interval of twenty-five years. In the amendment the Council referred to Statements on Auditing Standards (SASs) promulgated by the American
Institute of Certified Public Accountants (AICPA). A minor amendment in relation to Statement ofCash Flows has been made since 1991. The AICPA issued SASs from No.69 to No.91 after the 1991's amendments of Japanese Auditing Standards and Rules. They include important subjects such as a relationship between accounting standards and auditing standards, responsibility of auditors, uncertainties and the entity's ability to continue as a going concern. The subjects should be considered in the forthcoming amendment of Japanese Auditing Standards and Rules. Japanese Auditing Standards and Rules have points at issue to be considered for improvement in the right of SASs as well as the subjects. The Japanese Institute of Certified Public Accountants (JICPA), which issues Reports of Auditing Standards Committee as the
interpretations of Auditing Standards and Rules, now seems to have the ability to establish auditing standards. Accordingly, the JICPA has to be a body to promulgate auditing standards.
en-copyright=
kn-copyright=

en-aut-name=KojimaTakashi
en-aut-sei=Kojima
en-aut-mei=Takashi
kn-aut-name=児嶋隆
kn-aut-sei=児嶋
kn-aut-mei=隆
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=
END

start-ver=1.4
cd-journal=joma
no-vol=32
cd-vols=
no-issue=2
article-no=
start-page=173
end-page=196
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2000
dt-pub=20000910
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Staat und Nation (1)
kn-title=カール・レンナー「国家と民族」（上）
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=カール・レンナー(Renner, Karl 1870〜1950)は、オ−ストリア社会民主主義運動を代表する人物で、第一次世界大戦の後にオーストリア共和国初代首相を、第二次世界大戦の後には第二共和国の大統領をつとめた。オーストリア社会民主党は1899年9月に民族問題に関する有名なブリュン綱領を採択した。ブリュン大会に先立っておこなわれた民族問題に関する議論をリードした論客の代表がレンナーであった。レンナーは1899年2月9日に民族問題に関する講演をおこない、ブリュン大会の後にシノプティクス(Synopticus)という偽名で小冊子の形で出版した。ここに訳出した『国家と民族』がそれである。この著作のなかでレンナーは地域原理と個人原理を区別するオーストロ・マルクス主義に特徴的な民族理論を展開した。レンナーの民族理論は、その後オーストリアの後輩オットー・バウアーに継承されるとともに、ロシアのボリシェヴィキから厳しい非難を浴びた。レンナーの民族自治の構想はその当時には実現されなかったが、EUの先駆をなすものであったという評価もある。日本でレンナーの民族理論について検討した文献としては、須藤博忠『オーストリアの歴史と社会民主主義』（信山社、1995年（および倉田稔「レンナー」（丸山敬一編『民族問題―現代のアポリア―』ナカニシヤ出版、1997年、第三章）がある。ほかに日本語文献として、法学関係で二種類の翻訳がある。後藤清訳、カルネル（偽名）『法律制度―特に所有権の―社会的機能』(叢文閣、1928年)、加藤正男訳『私法制度の社会的機能』（法律文化社、1968年）。訳出の底本は,Synopticus, Staat und Nation: Zur ?sterreichischen Nationalit?tenfrage: Staatsrechtliche Untersuchung ?ber die m?glichen Principien einer L?sung und die juristischen Voraussetzungen eines Nationalit?tengesetzes, Mit einer Literatur?bersicht, Verlag von Josef Dietl Buchhandlung, Wien, 1899である｡テキストの入手については相田慎一氏にお世話になった｡記して謝意を表します｡
en-copyright=
kn-copyright=

en-aut-name=OtaYoshiki
en-aut-sei=Ota
en-aut-mei=Yoshiki
kn-aut-name=太田仁樹
kn-aut-sei=太田
kn-aut-mei=仁樹
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=岡山大学
END