result 22153 件
| JaLCDOI | 10.18926/OER/13157 |
|---|---|
| Title Alternative | Research on Emplyee’s Will and Behavior Change : Questionnaire Survey for Companies in Domesetic and Okayama Prefecture. |
| FullText URL | 40_1_063_091.pdf |
| Author | Matsuda, Yoichi| |
| Abstract | 目次 I.全調査の目的等 II.全調査の概要 III.全調査の分析結果の要約 IV.全調査の分析結果の詳細 V.考察 |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2008-06-10 |
| Volume | volume40 |
| Issue | issue1 |
| Start Page | 63 |
| End Page | 91 |
| ISSN | 03863069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310257 |
| JaLCDOI | 10.18926/OER/13154 |
|---|---|
| Title Alternative | A Comparative Study of Fair Value Measurements in SFAS No.157 and IFRS Discussion Paper |
| FullText URL | 40_1_031_061.pdf |
| Author | Konishi, Noriyuki| Fujiwara, Hanae| |
| Abstract | The disclosure of fair value in financial reporting is of great interest and useful to preparers, auditors, users and regulators. The purpose of our article is that the Discussion Paper on Fair Value Measurement (DP) which International Accounting Standards Board (IASB) published in November 2006 is in analyzing. The DP is aimed at addressing requests from a number of interested parties seeking additional guidance on the measurement of fair value. International Financial Reporting Standards (IFRS) already require some assets, liabilities and equity instruments to be measured at fair value in some circumstances. However, guidance on measuring fair value is dispersed throughout IFRS and is not always consistent. The DP is not about expanding the use of fair value in financial reporting, but about how to codify, clarify and simplify the guidance that is at present dispersed widely in IFRS. In the US the Financial Accounting Standards Board (FASB) has already issued an accounting standard in September 2006, SFAS No.157 “Fair Value Measurements”, on which work was well advanced before the IASB launched its own project. Three statements were issued by publicity of SFAS No157. The first issue is the Exposure Draft “Fair Value Measurement” in June 2004, the second issue is Working Draft “Fair Value Measurement” in October 2005, and revised Working Draft issued in March 2006. SFAS No.157 establishes a single definition of fair value together with a framework for measuring fair value for financial reports prepared in accordance with US generally accepted accounting principles. Consistently with its commitment to the convergence of IFRS and US GAAP, IASB decided to use the US standard as the starting point for its own deliberations. The DP is the first stage of the IASB’s fair value measurement project. Comparing DP with SFAS No.157 and the three statements in our article, it comes out that DP almost agree with SFAS No.157 as concerns fair value measurement concept. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2008-06-10 |
| Volume | volume40 |
| Issue | issue1 |
| Start Page | 31 |
| End Page | 61 |
| ISSN | 03863069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310679 |
| JaLCDOI | 10.18926/OER/13153 |
|---|---|
| Title Alternative | How Do Chinese Listed Corporations Determine Capital Structure |
| FullText URL | 40_1_001_030.pdf |
| Author | Shi, Hongwei| Zhang, Xingyuan| |
| Abstract | This paper investigates empirically how Chinese firms determine their debt equity ratios in recent 10 years. We use data abtained from the firms listed in the Shanghai Stock Exchange and Shenzhen Stock Exchange, and divide the sample into two periods, i.e., 1996−2000 and 2001−2005 to see if there is any change in the capital structure in these firms. Our results show that there exist effects of industry factors on the debt ratios of Chinese firms. However, the R−squared values are quite smaller than those in the USA and Japan. Our results also indicate that size, profitability, growth, non−tax effect and cash flow are important determinants of financing decisions in Chinese corporations, and in the period 2001−2005 growth becomes dominant factor, taking place of profitability in the period 1996−2000. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2008-06-10 |
| Volume | volume40 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 30 |
| ISSN | 03863069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310479 |
| Author | Kodama, Junichi| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Yagi, Takahito| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Naomoto, Yoshio| Yamatsuji, Tomoki| Shirakawa, Yasuhiro| Takaoka, Munenori| Fujiwara, Yasuhiro| Tanabe, Shunsuke| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Tsuboi, Hiromu| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Miyaishi, Satoru| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Watanabe, Atsuyuki| Kusano Fukushima, Kengo| Morita, Hiroshi| Miura, Daiji| Sumida, Wakako| Hiramatsu, Shigeki| Banba, Kimikazu| Nishii, Nobuhiro| Nagase, Satoshi| Nakamura, Kazufumi| Sakuragi, Satoru| Ohe, Tohru| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Ikeda, Masanori| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Matsuoka, Ken-ichi| Aoyama, Kazutoshi| Koyama, Motoko| Hashimoto, Daigo| Asakura, Shoji| Ichinohe, Tatsuo| Tanimoto, Mitsune| Teshima, Takanori| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Title Alternative | In vivo imaging of lymph node metastasis with telomerase-specific replication-selective adenovirus |
|---|---|
| FullText URL | 120_01_013_021.pdf |
| Author | Kishimoto, Hiroyuki| Kojima, Toru| Watanabe, Yuichi| Kagawa, Shunsuke| Fujiwara, Toshiya| Uno, Futoshi| Teraishi, Fuminori| Kyo, Satoru| Mizuguchi, Hiroyuki| Hashimoto, Yuuri| Urata, Yasuo| Tanaka, Noriaki| Fujiwara, Toshiyoshi| |
| Keywords | GFP アデノウイルス ヒトテロメラーゼ逆転写酵素 |
| Publication Title | 岡山医学会雑誌 |
| Published Date | 2008-05-01 |
| Volume | volume120 |
| Issue | issue1 |
| Start Page | 13 |
| End Page | 21 |
| ISSN | 00301558 |
| language | Japanese |
| Copyright Holders | 岡山医学会 |
| File Version | publisher |
| DOI | 10.4044/joma.120.13 |
| NAID | 10024170197 |
| Author | Toyooka, Shinichi| Date, Hiroshi| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Komatsu, Hirokazu| Mitsunobu, Fumihiro| Doi, Hiroyuki| Koide, Norio| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Kitamura, Shinji| |
|---|---|
| Published Date | 2007-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume119 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Watanabe, Masami| |
|---|---|
| Published Date | 2007-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume119 |
| Issue | issue1 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/OER/12695 |
|---|---|
| Title Alternative | Polish System Transformation and Its Implication for the Technical Terms for Social Sciences |
| FullText URL | oer_28_1_091_122.pdf |
| Author | Taguchi, Masahiro| |
| Abstract | This note refers to recent problems of the technical terms used in the social sciences in Poland. The current system transformation process in Poland has a great influence upon the political, economic and social life. Many new technical terms are flowing into Poland with the progress of the radical transformation of the system. In part one, the author presents the general situation of the inflow of the words of foreign origin, the occurence of the new words and concepts in connection with the change of economic relations, the social life and the basic ideology of society. Part two is an introduction of new Polish basic dictionaries, other dictionaries of technical terms for social sciences, and the new texts of economics. The author also makes some comments on these dicitionaries and texts. This note is an attempt to make clear the main problems of current Polsh language for the editing work on "The Polish-Japanese-English Dictionary of Political Economic Terms". |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1996-06-05 |
| Volume | volume28 |
| Issue | issue1 |
| Start Page | 91 |
| End Page | 122 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 110000129818 |
| JaLCDOI | 10.18926/OER/12675 |
|---|---|
| Title Alternative | Marek Mazur Some Remarks on the Development of the Polish Banking System |
| FullText URL | oer_29_1_159_173.pdf |
| Author | Taguchi, Masahiro| |
| Abstract | This is a translation of the paper (mimeo) written by Mark Mazur, the economic adviser to the Deputy of the Minister of Finance in Poland. The subject of considerations in this paper is the development of the Polish banking system and its current problems. The banking sector in Poland is in the process of restructuring and development. State banks have been privatized and financially restructured. Many small banks have established. On the other side, banking sector has been affected by diffictlties asocciated with the period of transformation to a market economy. The author analizes the process and its problems from the viewpoints of credibility, quality, of service, competition, privatization and consolidation. The author indicates; decreasing trend of bad dubts, passive financing activities of banks to private sector and inclination to investment into the state bonds, regional and segmental monopolization of the main banks, and difficulties in the process of consolidation. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1997-06-05 |
| Volume | volume29 |
| Issue | issue1 |
| Start Page | 159 |
| End Page | 173 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 110000129878 |
| JaLCDOI | 10.18926/OER/12653 |
|---|---|
| Title Alternative | On the History of Marxist Theories (Ⅸ) |
| FullText URL | oer_30_2_143_161.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1998-09-10 |
| Volume | volume30 |
| Issue | issue2 |
| Start Page | 143 |
| End Page | 161 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 110000129940 |
| JaLCDOI | 10.18926/OER/12614 |
|---|---|
| FullText URL | oer_31_1_147_156.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-06-10 |
| Volume | volume31 |
| Issue | issue1 |
| Start Page | 147 |
| End Page | 156 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | English |
| File Version | publisher |
| NAID | 110000129998 |
