start-ver=1.4
cd-journal=joma
no-vol=36
cd-vols=
no-issue=4
article-no=
start-page=229
end-page=240
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=CH Associates, A History of the Bureau of the Public Debt, 1940−1990 : with historical highlights from 1789−1939
kn-title=CH アソシエイツ社『アメリカ国債局の歴史，1940～1990年－付：1789～1939年の歴史的重要事件－』 1990年，（上）第二次大戦終了まで
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=IchinoseAtsushi
en-aut-sei=Ichinose
en-aut-mei=Atsushi
kn-aut-name=一ノ瀬篤
kn-aut-sei=一ノ瀬
kn-aut-mei=篤
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=桃山学院大学
END

start-ver=1.4
cd-journal=joma
no-vol=36
cd-vols=
no-issue=4
article-no=
start-page=223
end-page=227
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Kaku Yanchung, Jun Tozaki and Masaki Yokoyama eds., The Subsistence Theory for Dis−‘Development’, 2004
kn-title=郭洋春・戸崎純・横山正樹編 『脱「開発」へのサブシステンス論－環境を平和学する！2－』法律文化社，2004年
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=MazaneKazumi
en-aut-sei=Mazane
en-aut-mei=Kazumi
kn-aut-name=真実一美
kn-aut-sei=真実
kn-aut-mei=一美
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=36
cd-vols=
no-issue=4
article-no=
start-page=203
end-page=222
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Shop Management at Toyota, Explained by Shop Managers
kn-title=現場管理者が語るトヨタの現場管理－現場管理者の口述記録
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=ShimizuKoichi
en-aut-sei=Shimizu
en-aut-mei=Koichi
kn-aut-name=清水耕一
kn-aut-sei=清水
kn-aut-mei=耕一
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=36
cd-vols=
no-issue=4
article-no=
start-page=193
end-page=201
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=
kn-title=Introduction of Progressive Expenditure Taxation to Japan
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=With a population that is aging faster than any other in the world, Japan faces serious public finance problems, particularly when it comes to tax and social security issues. The structural reforms are urgently needed to accommodate the impending demographic change. We look at the Japanese tax and social security systems through a life−cycle general equilibrium simulation model. We aim to establish guidelines for fiscal
reform in Japan’s graying society and use such advanced modeling techniques to permit the calculation of the effects of alternative tax policies on capital accumulation and economic welfare. We also examine the impact of
progressive expenditure taxation, coming to the novel conclusion that this form of taxation may hold the key to overcoming the large welfare loss Japan faces as its society ages under the current tax system. Furthermore, we present the concrete measures of implementing progressive expenditure taxation.
en-copyright=
kn-copyright=

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

affil-num=1
en-affil=
kn-affil=Faculty of Economics, Okayama University
END

start-ver=1.4
cd-journal=joma
no-vol=36
cd-vols=
no-issue=4
article-no=
start-page=181
end-page=192
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Structural Problems of Japanese Main Ports －A Case of Kobe Port－
kn-title=日本主要港の構造的問題点－神戸港の事例を中心に－
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=TsumoriTakayuki
en-aut-sei=Tsumori
en-aut-mei=Takayuki
kn-aut-name=津守貴之
kn-aut-sei=津守
kn-aut-mei=貴之
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=36
cd-vols=
no-issue=4
article-no=
start-page=167
end-page=179
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=A Study of the Systematic Problems of the General Consumption Tax and Tax Profits
kn-title=消費税の論点整理と益税問題
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=HiranoMasaki
en-aut-sei=Hirano
en-aut-mei=Masaki
kn-aut-name=平野正樹
kn-aut-sei=平野
kn-aut-mei=正樹
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=36
cd-vols=
no-issue=4
article-no=
start-page=155
end-page=166
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=
kn-title=The Condition of Japanese Immigrants in Seattle and its Vicinity, 1925-1929
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=KurokawaKatsutoshi
en-aut-sei=Kurokawa
en-aut-mei=Katsutoshi
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=36
cd-vols=
no-issue=4
article-no=
start-page=139
end-page=153
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=The Acquisition of Finance Knowledge and Optimization of a Portfolio
kn-title=金融知識の習得とポートフォリオの最適化
en-subtitle=
kn-subtitle=
en-abstract=In this paper, we examine the efficiency of portfolios on the basis of the simulation data of the portfolio management simulation game. The distance from the efficient frontier derived from the mean−variance portfolio theory is employed as the index of efficiency to select the assets. The results of the Probit analysis are consistent with the results derived from the Binary Panel Probit model analysis. The latter results suggest that the portfolio selected by one who understands new knowledge, possesses several types of assets, and predicts an improvement in the stock market, is efficient. Furthermore, a rise in the price index of stocks prior to portfolio selection decreases the efficiency of a portfolio. The previous portfolio performance does not affect the efficiency of the portfolio.
kn-abstract=本稿では，金融資産管理シミュレーション・ゲームを実施して得たデータを基に，家計の選択するポートフォリオの効率性について検証を行う。資産選択の効率性を論じる指標として，平均分散アプローチによって導出した効率的フロンティアからの距離を用いる。Probit分析から得られた結果と，Panel Probit 分析から得られた結果は概ね整合的である。Panel Probit 分析の結果から示唆されることは，ゲーム参加者のうち，新たに習得した知識をより理解している者，過去の投資資産数の多い者，今後，株式市場が好転すると予測している者のポートフォリオの効率性は上昇し，資産選択の直前の株価の上昇は，ポートフォリオの効率性を低下させることである。また，ゲーム参加者の過去のポートフォリオの運用成績は，ポートフォリオの効率性に影響を与えない。
en-copyright=
kn-copyright=

en-aut-name=NishimuraYoshiko
en-aut-sei=Nishimura
en-aut-mei=Yoshiko
kn-aut-name=西村佳子
kn-aut-sei=西村
kn-aut-mei=佳子
aut-affil-num=1
ORCID=

en-aut-name=NishidaSayuri
en-aut-sei=Nishida
en-aut-mei=Sayuri
kn-aut-name=西田小百合
kn-aut-sei=西田
kn-aut-mei=小百合
aut-affil-num=2
ORCID=

en-aut-name=MurakamiKeiko
en-aut-sei=Murakami
en-aut-mei=Keiko
kn-aut-name=村上恵子
kn-aut-sei=村上
kn-aut-mei=恵子
aut-affil-num=3
ORCID=

affil-num=1
en-affil=
kn-affil=京都産業大学

affil-num=2
en-affil=
kn-affil=瀬戸内短期大学

affil-num=3
en-affil=
kn-affil=広島県立大学
END

start-ver=1.4
cd-journal=joma
no-vol=36
cd-vols=
no-issue=4
article-no=
start-page=127
end-page=138
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=
kn-title=The Optimal Subsidies to Higher Education, with Reference to Education and Research
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=We consider a society which consists of two sectors, the educational sector and the production sector. We define the educational sector as one that produces two outputs jointly, higher education forming human capital and research increasing the stock of social knowledge. Social knowledge determines the level of technology in the production of consumption goods. Our purposes are to clarify the nature of higher education and to analyze efficient resource allocation in a two−sector economy, considering the external effects of education and research activities in the context of an endogenous growth model.
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=

en-aut-name=ShiraiMasatoshi
en-aut-sei=Shirai
en-aut-mei=Masatoshi
kn-aut-name=
kn-aut-sei=
kn-aut-mei=
aut-affil-num=2
ORCID=

affil-num=1
en-affil=
kn-affil=岡山大学

affil-num=2
en-affil=
kn-affil=Department of Economics, Chukyo University
END

start-ver=1.4
cd-journal=joma
no-vol=36
cd-vols=
no-issue=4
article-no=
start-page=101
end-page=126
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Latest Development in the Electronic Settlement System in Japan
kn-title=わが国の電子決済システムにおける新展開
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=This paper examines the latest development in the electronic settlement system in Japan by analyzing it from two points of view : the reason why the e−money−related businesses in Japan have grown so rapidly in the past few years ; and the projection on problems which are expected to arise after the quick prevalence of the use of e−money, with the absence of regulations in the dealing in particular. These analyses are made by taking into account the history of e−money project, ranging from the initial experiments in the U. K. and the U. S. to the recent commercialization efforts in Japan.
en-copyright=
kn-copyright=

en-aut-name=NishigakiNarunto
en-aut-sei=Nishigaki
en-aut-mei=Narunto
kn-aut-name=西垣鳴人
kn-aut-sei=西垣
kn-aut-mei=鳴人
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=36
cd-vols=
no-issue=4
article-no=
start-page=85
end-page=99
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=IT Investment and Labor Productivity in Japanese Industries
kn-title=IT 資本投資と日本産業の生産性
en-subtitle=
kn-subtitle=
en-abstract=In this paper, we present comparisons of labor productivity growth between the IT sector and Non−IT sector in Japanese industries, and investigate the causal relationships between IT investment growth and labor productivity growth in both sectors. Based on VAR approach, our findings indicate that IT investment is not causing, but being caused by labor productivity growth, and show that the causality relationship exists from the IT investment in manufacturing industries to that in service industries.
kn-abstract=本研究では，まず，日米の産業別のIT 投資構造を比較分析し，日本産業をIT 生産・使用セクター及び非IT セクターに分類した。そのうえで，こうしたセクターの間，及び日米間の労働生産性の差異を検討した。それと同時に，セクター毎にVAR モデルを用いて，IT 投資の日本産業への生産効果に関する因果関係を分析した。主な結果は以下のように要約できる。日米の比較では，米国のIT セクター部門シェアは日本を大きく上回り，且つ労働生産性の成長率も９０年代後半に目立って上昇している。日本の労働生産性成長率では，IT 製造業とIT サービス業が非IT の両部門を上回る傾向にある。IT 投資の生産性成長に対する因果関係は検証されなかったが，労働生産性の上昇がIT 投資を促進するという関係が認められた。また，サービス業におけるIT 投資成長率は，IT 部門と非IT 部門ともに製造業でのIT投資成長率によってプラスの影響を受けることが示された。
en-copyright=
kn-copyright=

en-aut-name=ShinjoKoji
en-aut-sei=Shinjo
en-aut-mei=Koji
kn-aut-name=新庄浩二
kn-aut-sei=新庄
kn-aut-mei=浩二
aut-affil-num=1
ORCID=

en-aut-name=ZhangXingyuan
en-aut-sei=Zhang
en-aut-mei=Xingyuan
kn-aut-name=張星源
kn-aut-sei=張
kn-aut-mei=星源
aut-affil-num=2
ORCID=

affil-num=1
en-affil=
kn-affil=関西学院大学

affil-num=2
en-affil=
kn-affil=岡山大学
END

start-ver=1.4
cd-journal=joma
no-vol=36
cd-vols=
no-issue=4
article-no=
start-page=39
end-page=67
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Regional Economic Interdependency in an Open Economy : An Introduction
kn-title=地域経済の循環構造：序説
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=In this article I present an estimation procedure for regional economic variables which determine regional economic independency or autonomy such as export and import using some statistical data. In recent years not a few regions have been experienced a dependency on Tokyo central region in many respects and also been noticed thin effects of past policies in order to vitalize regional economies. The most important point is that local government does not recognize spillover effect which is derived from implementing regional policies. For examples, some materials are imported from outside the region even if local government invests on public capital formation, or some amounts of output sales are often transferred to headquarters at Tokyo from local factories. The local government, Akasaka−cho in Okayama Prefecture, has noticed the above situation and made a research project evaluating regional spillover/spillin effect in monetary term, which means to construct small region’s IO table in an extended version. As a result, Akasaka−cho grasped the circular−flow−of−the−economy constitution of the area, and carried out the policy evaluation analysis using it and succeeded to introduce regional money circular type factory and also
job−creating industry. However, the case like Akasaka−cho is a very unique. To conduct such a research it is necessary for local governments to prepare both much time and money. Thus, this paper showed the model which estimates one section of a regional economy circulation constitution from such enquiry and the existing statistical data, and the example of an actual proof in the Tsuyama City zone is shown. By doing this procedure, we can identify which industry is baasic or nonbasic or which industry is effective for spreading an economic consequence. I want to develop the estimation procedure of an expenditure side from now on, to combine with a questionnaire or hearing enquiry, and to build the means of grasping the circulation constitution of regional economy comprehensively.
en-copyright=
kn-copyright=

en-aut-name=NakamuraRyohei
en-aut-sei=Nakamura
en-aut-mei=Ryohei
kn-aut-name=中村良平
kn-aut-sei=中村
kn-aut-mei=良平
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=36
cd-vols=
no-issue=4
article-no=
start-page=29
end-page=38
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=
kn-title=Management Accounting and Capacity Management －Some implications from cost management and measurement－
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=Capacity management has one of the most important issues for management accounting and cost management. It has huge accumulation of theoretical and empirical research through the 20th century. In other words, there remain many inextricable disputes on capacity management. Turning to the real business world, we must solve a variety of challenges from strategic mixture of company resources and measurement for their components. Now, capacity is the value−creating ability of an organization. Its ability comes from proper shapes of capacity and cost management system. This paper shows that measurement concept and techniques for capacity costing from historical background are mainly focusing on physical asset. Adding to that, central issue has been around the distribution of unused capacity cost to products. Today’s view of capacity cost management is reinforced to notify forward−looking not retrospective. In this meaning, this paper addresses that capacity cost management should provide supportive instruments in current and future utilization of capacity including nonphysical asset.
en-copyright=
kn-copyright=

en-aut-name=WadaJunzo
en-aut-sei=Wada
en-aut-mei=Junzo
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=36
cd-vols=
no-issue=4
article-no=
start-page=15
end-page=27
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=
kn-title=R&D, Privatization, Public Monopoly, Mixed Oligopoly, and Productive Efficiency
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=We investigate R&D behavior of public firms by using oligopoly models with Cournot−type−quantity and Bertrand−type−price competition. Then the following results are obtained. When public and private firms in a mixed oligopoly market are involved in quantity competition, (i) the public firm has a greater incentive to invest in cost−reducing R&D in a public monopoly market than in that market if they are substitutes, and (ii) the public firm has a less incentive to invest in R&D in the oligopoly market if they are complements. Furthermore, suppose that public and private firms in a mixed oligopoly market are involved in price competition. (i) If the products are complements, then a public firm has a greater incentive to invest in cost−reducing R&D in the public monopoly market than in the mixed oligopoly market; and (ii) if they are substitutes, then the public firm has a less incentive to invest in cost−reducing R&D in the public monopoly market than in the mixed oligopoly
market.
en-copyright=
kn-copyright=

en-aut-name=HarunaShoji
en-aut-sei=Haruna
en-aut-mei=Shoji
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=36
cd-vols=
no-issue=4
article-no=
start-page=1
end-page=13
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=An Introductory Economic Study on Innovation －The Case of Manufacturing Industry－
kn-title=革新の経済学序説－製造業における考察－
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=The most important word is ‘innovator’ in the theory of Shumpetarian Hypothesis. That gives rise to the specific rivalry and competitive power in some vital facets of business fluctuation. This rivalry has both the innovative and strategic characteristics inside the firm. The notorious industrial policies used to depend on the good functions of production-investment circuit and cost-price one. None the less market fails. A series of the recent open market operations implemented by Japanese Central Bank, are related to a certain misunderstanding about our popular macroeconomic analysis. Let there be no mistake about it. In this article I will research the sustainable factors of R&D and the revised chain model inside the a few manufacturing firms and / or industries including semi-conductor industry. Besides we are going to make use of Japanese statistical materials about TFP comparing to those of U.S. and others as occasion demands. We can take notice that this work has some important fact findings in the article. Finally there will be explanation and emphasis about the distinguishing method between the firms of three types and the ‘inside’ problem.
en-copyright=
kn-copyright=

en-aut-name=TakemuraShosuke
en-aut-sei=Takemura
en-aut-mei=Shosuke
kn-aut-name=武村昌介
kn-aut-sei=武村
kn-aut-mei=昌介
aut-affil-num=1
ORCID=

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

start-ver=1.4
cd-journal=joma
no-vol=36
cd-vols=
no-issue=4
article-no=
start-page=69
end-page=84
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2005
dt-pub=20050310
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Mechanism of the Polish External Debt Accumulation in 1970's
kn-title=1970年代ポーランドにおける対外債務累積のメカニズム
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=In this paper, the author clarifies the mechanism of the Polish external debt accumulation in 1970's which had become one of the causes of the system collapse. A basic strategy of 70's economic development was　established at the 6th Congress of the Polish United Workers' Party　(PZPR) held in 1971. The system reform in　full scale started in 1973 based on this strategy. On the other hand, economic growth was at the peak in 1973. It　decelerated afterwards, and a lot of economic difficulties were already caused in 1974. And the system reform　was frustrated. Though the "economic adjustment" was introduced in 1976, the external debt accumulated rapidly, and the national income produced recorded negative growth in 1979. Finally, the financial crunch and the external debt crisis were generated. A Polish socialist system became dysfunction, and the system collapsed in 1989. The cause to which the external debt accumulates is as follows : (1) soft control of the foreign currency management in the relatively centralized economic system, (2) inefficient production system caused by the price distortion, (3) failure of domestic industry policy, especially agricultural policy. The following reform was necessary to solve these problems : (1) introduction of profit and loss account based on market prices, (2) bankruptcy processing of enterprise which loses solvency　of external debt, (3) activation of private farms. However, it is a solution which obviously contradicts the socialistic principles. In such a meaning, the failure of the economic policy and the system design in 1970's could be the begining of the end of the Polish socialist system.
en-copyright=
kn-copyright=

en-aut-name=TaguchiMasahiro
en-aut-sei=Taguchi
en-aut-mei=Masahiro
kn-aut-name=田口雅弘
kn-aut-sei=田口
kn-aut-mei=雅弘
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=岡山大学
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