岡山大学経済学会Acta Medica Okayama2433-41464912017裏表紙・英目次ENNo potential conflict of interest relevant to this article was reported.岡山大学経済学会Acta Medica Okayama2433-41464912017奥付ENNo potential conflict of interest relevant to this article was reported.岡山大学経済学会Acta Medica Okayama2433-41464912017カール・カウツキー「近代の民族集団」117137ENYoshikiOta10.18926/OER/55234No potential conflict of interest relevant to this article was reported.岡山大学経済学会Acta Medica Okayama2433-41464912017J. H. クラパム『近代イギリス経済史 第3巻 第4編 機械と国家間抗争 1887−1914年 付 : エピローグ, 1914−1929年』要綱, 第３章91115ENAtsushiIchinose10.18926/OER/55233No potential conflict of interest relevant to this article was reported.岡山大学経済学会Acta Medica Okayama2433-41464912017介護職員の採用活動に関するアンケート調査の報告6989ENTakayukiMiyoshiGraduate School of Humanities and Social Sciences, Okayama UniversityYoichiMatsudaGraduate School of Humanities and Social Sciences, Okayama University10.18926/OER/55232No potential conflict of interest relevant to this article was reported.岡山大学経済学会Acta Medica Okayama2433-41464912017教育による地方創生戦略 : 教育の町『和気』構想を一例に4168ENYasushiIwabuchiGraduate School of Humanities and Social Sciences, Okayama UniversityMiyukiYoshikawaTakeshiNagamune10.18926/OER/55231This article analyzes the importance of education when attempting regional revitalization by considering the case of the introduction of‘ an English Education District’ and a public cram school in a Japanese town. As Japan faces a depopulated society, it is important for local administrations to maintain their local population through public policy that supports economic activities and improves living conditions. Wake Town in Okayama Prefecture has already undertaken a variety of actions, supported by the human resources of the national government and private companies, to promote its livability. This article elucidates the reason behind Wake Town＇s strong commitment to its education policy, which has resulted in, for example, the creation of a public cram school. This article focuses on three points: （1） the background of the education policy in Wake Town, （2） the management of the newly established public cram school, and （3） the evaluation of this school in the view of its students and their parents. Finally, the article argues that free public education is becoming increasingly important for community development in the global era ofthe 21st century.No potential conflict of interest relevant to this article was reported.岡山大学経済学会Acta Medica Okayama2433-41464912017「実質所得者課税の原則」に関する一考察 : 所得の人的帰属認定における経済的アプローチの意義2339ENMikioMorishitaGraduate School of Humanities and Social Sciences, Okayama University10.18926/OER/55230The purpose of this paper is to consider the meaning of "economic substance" in taxation.
In Japanese Income Tax Act （Article 12）, where a person to whom the revenue is legally imputed is merely
nominal and other person enjoys it, the tax shall be imposed on the person who actually enjoys the revenue. This is called "the Principle of taxation on Actual Beneficiary". But it is not always easy to determine the person who actually enjoys the revenue from assets or business. In such a case, there are two ways of thinking. The first is a way of thinking in which a valid private-law contract is considered more important than economic substance. The second is a way of thinking in which economic substance is considered more important than a private-law contract.
This provision（ Article 12） was enacted in 1950＇s, but opinions are divided among scholars on this point and there is room for further consideration. This paper will be considered this subject from legal and economic viewpoints.No potential conflict of interest relevant to this article was reported.岡山大学経済学会Acta Medica Okayama2433-41464912017新たな経営者が成す業績回復への布石121ENMasanobuKitaGraduate School of Humanities and Social Sciences, Okayama University10.18926/OER/55229In this paper, focusing on the management crisis, we analyzed the judgments and actions taken by a new leader entrusted to reconstruction and the relationship with the organization members who responded to it, and examined
the behavioral style of the leader.
As a result of case study, we were able to confirm the following points. Under the influence of the representative heuristic, the new leader decided in a top-down style the rationalization plan that overestimated the start dash to survive the company. For the members, this will give rise to a situation where it is not convincing.
Subsequent actions of the leader are consistent with behavior of innovative leadership such as role modeling, schema transformation. It is linked to the characteristics of heuristics such as easy remembrance （recallability） and affinity. If such behavior is taken, there is a possibility of showing synchronicity. Also, leaders will take care to treat everyone equally through specific actions and express sincerity to rationalization measures substantially. In response to such attitudes, members feel strongly about interpersonal justice.
It was suggested that the behavior and attitude of the leader mentioned above will make a stepping stone toward recovery of business performance.No potential conflict of interest relevant to this article was reported.岡山大学経済学会Acta Medica Okayama2433-41464912017表紙・目次ENNo potential conflict of interest relevant to this article was reported.