| Author | Uchida, Toyoshi| |
|---|---|
| Published Date | 2000-06-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume32 |
| Issue | issue1 |
| Content Type | Article |
| Author | Otsuka, Toshiaki| |
|---|---|
| Published Date | 2000-06-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume32 |
| Issue | issue1 |
| Content Type | Article |
| Author | Sato, Masashi| |
|---|---|
| Published Date | 2000-06-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume32 |
| Issue | issue1 |
| Content Type | Article |
| JaLCDOI | 10.18926/OER/41461 |
|---|---|
| Title Alternative | Die vom Advokaten H.Graichen1848 verfasste Petition an die deutsche Nationalversammlung (1) |
| FullText URL | oer_032_1_107_123.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 107 |
| End Page | 123 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130042 |
| JaLCDOI | 10.18926/OER/41460 |
|---|---|
| Title Alternative | An Analysis of the lnformation Industry District of the Sapporo Area in Japan |
| FullText URL | oer_032_1_085_105.pdf |
| Author | Eshima, Yoshihiro| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 85 |
| End Page | 105 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130046 |
| JaLCDOI | 10.18926/OER/41459 |
|---|---|
| Title Alternative | Tentative Standards for Attestation Engageme - In Comparison with Canadian Standards - |
| FullText URL | oer_032_1_069_083.pdf |
| Author | Kojima, Takashi| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 69 |
| End Page | 83 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130041 |
| JaLCDOI | 10.18926/OER/41458 |
|---|---|
| FullText URL | oer_032_1_057_068.pdf |
| Author | Nagata, Hiroshi| |
| Abstract | This study explored an assimilation effect in judging the grammaticality of sentences violating the subjacency condition. The target sentences included either a noun phrase (NP-extracted) or an adverbial phrase (AP-extracted), each extracted from a subordinate clause and placed in front of the sentences. Anchor sentences had a surface structure similar to the AP-extracted targets such that a preposed adverbial phrase could be associated both with the subordinate and the matrix verb. Twenty-eight speakers classified as field-dependent judged the two types oftarget sentences given together with anchors or no anchors. The assimilation as well as the contrast effect was found, albeit to a slight degree. The level of judged grammaticality of the anchors rather than surface structure similarity appeared to be more influential in producing the anchoring effects in the judgments of the grammaticality of sentences. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 57 |
| End Page | 68 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000130039 |
| JaLCDOI | 10.18926/OER/41457 |
|---|---|
| FullText URL | oer_032_1_049_056.pdf |
| Author | Fujimoto, Takao| Ekuni, Fumiko| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 49 |
| End Page | 56 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000130038 |
| JaLCDOI | 10.18926/OER/41456 |
|---|---|
| Title Alternative | Heterogeneous Labor Endowments and Tax Reforms in Aging Japan: Progressive Taxes and Intragenerational Redistribution |
| FullText URL | oer_032_1_001_048.pdf |
| Author | Okamoto, Akira| |
| Abstract | This paper examines the effects of a progressive labor income tax scheme and a progressive consumption tax scheme on capital stock and on intragenerational wealth distribution 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. As a progressive tax is likely to mitigate the inequality of resource distribution, it is crucial to allow for the existence of heterogeneous labor. This is incorporated by assuming that each cohort has three representative individuals with equal tastes but unequal annual labor endowments, corresponding to three income classes, namely, low, middle, and high income classes. As the simulation results indicate, a progressive labor income tax shrinks the inequality in the distribution of wealth, while a progressive consumption tax furthers slightly. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 48 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130040 |
| JaLCDOI | 10.18926/OER/41095 |
|---|---|
| Title Alternative | China’s Demand for Overseas Travel and the Chinese Visitors to Japan |
| FullText URL | oer_042_3_045_066.pdf |
| Author | Teng, Jian| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-12-25 |
| Volume | volume42 |
| Issue | issue3 |
| Start Page | 45 |
| End Page | 66 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002689799 |
| JaLCDOI | 10.18926/OER/41094 |
|---|---|
| Title Alternative | A Study on the Priority of Public Policy in Local Government |
| FullText URL | oer_042_3_013_044.pdf |
| Author | Hirano, Masaki| Taniguchi, Keizo| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-12-25 |
| Volume | volume42 |
| Issue | issue3 |
| Start Page | 13 |
| End Page | 44 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002689798 |
| JaLCDOI | 10.18926/OER/41093 |
|---|---|
| Title Alternative | A Study on the Concept of Accounting Profit and Taxable Income, and the Policy for Their Coordination System |
| FullText URL | oer_042_3_001_012.pdf |
| Author | Kobayashi, Hiroaki| |
| Abstract | This paper first refers to the key concept of accounting profit and taxable income. Taxable income is recognized at the time of realization because it should be bearable under tax burden and can legally settle an interest in related parties. Accounting profit, defined as 'comprehensive income', is recognized and measured as the amount of periodic increase in net assets. This major difference was caused by the paradigm shift, such as the main purpose of financial reporting system was converted into the decision usefulness. This paper secondly clarifies the relationship between accounting profit and taxable income. Corporate tax law provides that taxable income is coordinated with annual closing profit based on GAAPs. Cumulative issuances of accounting standards for purpose of the global convergence brought difficulties in this coordination process. It might be more complicated when the IFRS is adapted to non-consolidated financial statements. Thirdly, this paper suggests the recent policy for this coordination. With regard to US enforcement of the IRS, Schedule M-3, reported on the factors of variances between profit and income in detail, has been required to attach corporate tax returns amended after the 'Enron' incident. Taxable income should be chained to GAAP profit in order to secure both proper accounting and tax purposes, and the coordination system would play an important role in our tax system after the IFRS adoption. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-12-25 |
| Volume | volume42 |
| Issue | issue3 |
| Start Page | 1 |
| End Page | 12 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002689797 |
| JaLCDOI | 10.18926/OER/40939 |
|---|---|
| Title Alternative | Labor Clarion, 1919−1924 |
| FullText URL | oer_033_4_055_066.pdf |
| Author | Kurokawa, Katsutoshi| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2002-03-10 |
| Volume | volume33 |
| Issue | issue4 |
| Start Page | 55 |
| End Page | 66 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130117 |
| JaLCDOI | 10.18926/OER/40938 |
|---|---|
| Title Alternative | Rethinking Competitive Value in Use − Relations between Desire and Marketing − |
| FullText URL | oer_033_4_039_053.pdf |
| Author | Kuriki, Kei| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2002-03-10 |
| Volume | volume33 |
| Issue | issue4 |
| Start Page | 39 |
| End Page | 53 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130116 |
| JaLCDOI | 10.18926/OER/40937 |
|---|---|
| Title Alternative | Management Control Systems in Research and Development |
| FullText URL | oer_033_4_021_038.pdf |
| Author | Morofuji, Yumi| |
| Abstract | In recent years, the role of research and development (R&D) activity has been increasing. Nevertheless, few papers have studied about management control systems in R&D. Management control systems in R&D will be examined in this paper. The main theme is how to design project control system that motivates R&D manager and people to strategic action. The structure of this paper is as follows. Based on literature review about project planning and control process, the point at issue is Presented. Next, that issue is examined by using the concept of "Balanced Scorecard" and the results of researches in the innovation management area. Finally, the issues that should be further examined are pointed out. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2002-03-10 |
| Volume | volume33 |
| Issue | issue4 |
| Start Page | 21 |
| End Page | 38 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130115 |
| JaLCDOI | 10.18926/OER/40936 |
|---|---|
| Title Alternative | Historical Examination of the lnternational Co-operation of Japanese Corporations, using the examples of the banking industry in Europe, North America and Asia, and manufacturers in Asia. |
| FullText URL | oer_033_4_001_020.pdf |
| Author | Kametaka, Tetsuo| |
| Abstract | Through reviewing the history of the globalization of Japanese banks and transferring of Japanese management to Asian economies, this paper proposes that Japanese banks have not experienced serious friction with been following Western banking business method since the Meiji restoration and that still Japanese Banks have a lot to learn from American banks and banks in The City. Japanese banks have remained very reserved, and friction does not usually occur between a good teacher and a good student. On the other hand, Japanese manufacturers have been very proud of their highly estimated technologies and more importantly the Japanese way of management, especially of "the production management". In addition to that, Asian countries have very diversified and complicated cultural structures with regard to factors such as race, religion, and stage of economic development. Therefore, it has not been easy for manufacturers to transfer their operations to Asia. People who try to move into Asia need to pay special attention to various aspects of Asian culture, which is highly influenced by the Chinese culture and Confucianism. Of course, they should also not forget comprehensive business ethics which are applicable to any place on earth. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2002-03-10 |
| Volume | volume33 |
| Issue | issue4 |
| Start Page | 1 |
| End Page | 20 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130114 |
| JaLCDOI | 10.18926/OER/40935 |
|---|---|
| Title Alternative | An Analysis of Technology Transfers in the US Universities |
| FullText URL | oer_033_3_053_066.pdf |
| Author | Eshima, Yoshihiro| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-12-10 |
| Volume | volume33 |
| Issue | issue3 |
| Start Page | 53 |
| End Page | 66 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130112 |
| JaLCDOI | 10.18926/OER/40934 |
|---|---|
| Title Alternative | Possibilities of Market, Mediated by Internet : Expansion of and dependence on consumer information processing abilities |
| FullText URL | oer_033_3_045_051.pdf |
| Author | Kuriki, Kei| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-12-10 |
| Volume | volume33 |
| Issue | issue3 |
| Start Page | 45 |
| End Page | 51 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130111 |
| JaLCDOI | 10.18926/OER/40933 |
|---|---|
| FullText URL | oer_033_3_019_032.pdf |
| Author | Yokoo, Masanori| |
| Abstract | Paul Krugman (1991) proposed a geographic model in which a country consisting of two regions can endogenously become differentiated into an industrialized "core" and an agricultural "periphery". His model can give rise to multiple equilibria at which manufacturing production is concentrated in one region or divided between the both regions. We introduce to his basically static model a discrete−time adjustment process which leads the workers who earn lower real wage than the average to migrate to the other region which offers them higher real wage. Numerical simulations suggest not only that persistent endogenous fluctuations in manufacturing share are possible but also that discontinuous changes in manufacturing share over time can occur without any changes in the underlying system. Furthermore, the basin of attraction for a concentration steady state turns out to have a complicated structure for high transportaion costs. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-12-10 |
| Volume | volume33 |
| Issue | issue3 |
| Start Page | 19 |
| End Page | 32 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000130109 |
| JaLCDOI | 10.18926/OER/40932 |
|---|---|
| Title Alternative | On the reform of the ‘Japanese Studies’ programme in Okayama University |
| FullText URL | oer_033_3_001_017.pdf |
| Author | Hirota, Yoko| Oka, Masumi| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-12-10 |
| Volume | volume33 |
| Issue | issue3 |
| Start Page | 1 |
| End Page | 17 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130108 |
