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JaLCDOI 10.18926/OER/41578
Title Alternative The Japanese Problem and the Newspapers in Seattle during World War II
FullText URL oer_030_4_429_450.pdf
Author Kurokawa, Katsutoshi|
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 429
End Page 450
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129983
JaLCDOI 10.18926/OER/41577
Title Alternative Japanese Co-operative Movements in the Age of Getting the Co-operative Law
FullText URL oer_030_4_413_427.pdf
Author Shimono, Katsumi|
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 413
End Page 427
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129981
JaLCDOI 10.18926/OER/41576
Title Alternative A Review on Local Autonomy and Finance in Japan after World War II - On the Roles of 'Reformed Local Autonomy' -
FullText URL oer_030_4_389_412.pdf
Author Sakamoto, Chuji|
Abstract The purpose of the paper is to revaluate the roles of the reformed local autonomy for promoting decentralization and local autonomy against new centralization. I consider the local autonomy and finance in Japan after World War II, focussing on the roles of so called 'Kakushin Jichitai', reformed local autonomy in the 1960's and 1970's. Firstly I review the developing and declining processes of 'reformed local autonomy' in the period of high economic growth in Japan. Then I discuss the roles of these reformed local government bodies through rising citizen movements. The local governments like Minobe-Tosei or Asukata-Yokohama-Shisei contributed to the tax reforms and some other financial reforms and promoting decentralization. The 1960's and 1970's in Japan are called 'The Period of New Centralization' in intergovernmental relations. However, the roles of these reformed local autonomy for promoting decentralization against new centralization should be revaluated.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 389
End Page 412
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129980
JaLCDOI 10.18926/OER/41575
Title Alternative 'City Position of Importance in the Age of Honsyu-Shikoku Three Big Bridges : II
FullText URL oer_030_4_333_388.pdf
Author Nakamura, Ryohei|
Abstract More than ten year ago Seto-Ohashi was constructed, last April Akashi-Kaikyo-Ohashi was completed, and this May Onomichi-Imabari route is going to be provided as the third road connecting Honsyu with Shikoku area. At the end of this century, as a result, Seto-uchi area has three main routes which would improve interregional mobility. Progress of traffic infrastructure could change city's economic position. On one side, some cities may growth by improving interregional accessibility. On the other side, however, some cities may lose their economic status due to so called 'straw effects'. This paper consists of two parts; the former part is focussed on recent regional economic changes and statistical analyses on city position of importance, the latter part is empirical investigation based on the results of questionnaire about city positions of importance. Regional recent changes mean office location and relocation as a firms' regional evaluations. In statistical analyses I propose a new indicator ofcity's relative economic importance. Questionnaire has been conducted for branch offices of major four cities in Seto-uchi area. Through questionnaire several evaluations of individual cities by corporate firms are clarified.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 333
End Page 388
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129979
JaLCDOI 10.18926/OER/41574
Title Alternative 'We Will Construct Our Assembly Line' (II) : the Case of the Tahara No.1 Plant of Toyota
FullText URL oer_030_4_303_331.pdf
Author Shimizu, Koichi|
Abstract Since the beginning of 1990 s, Toyota has been pursuing a new direction in its human resource management and assembly work. After encountering a labor crisis-labor shortage and high turn over of young workers-during the economic boom provoked by the "financial bubble" toward the end of 1980 s, Toyota's management and Union discussed ways of making the work more attractive. Based on this discussion, the production engineering division developed a new assembly line concept realized firstly at Toyota Kyushu plant (1992), applied also to Toyota's Motomachi No.2 plant (1994), Tahara No.1 plant (1995) and Motomachi No.1 plant (1996). Among these plants, the construction of the assembly line at Tahara No.1 Plant constitutes a unique case in the fact that it was not the production engineering division, but the foremen, supervisors and engineers belonging to the plant who conceived and constructed this new assembly line. Moreover, in order to realize what they considered as their ideal assembly line, they proposed to the product development center an important change of car structure and parts design from the very beginning of product development where the so called "concurrent engineering" has started. The second part of this paper deals with the 'Kaizen' activities in order to realize their "ideal assembly line" after construction. In the concluding section, I emphasize the fact that the 'Kaizen' activities at Toyota are now centered on humanization of work certainly without renouncing efforts towards cost reduction.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 303
End Page 331
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129978
JaLCDOI 10.18926/OER/41573
Title Alternative Relevance, Reflexibility and Context of the Cost Accounting System : A Viewpoint of Cost Accounting Change
FullText URL oer_030_4_267_302.pdf
Author Watanabe, Takeo|
Abstract We have argued that cost accounting system should be modified in accordance with the purpose for using them and the context. Because no cost accounting system that is relevant in every business or environment exists. Relevant cost accounting system is determined in a particular environment and context. This mode of thought relates directly to proposition which develops to explain the theory of 'cost accounting change'. This paper examines the relationships among the purpose, reflexibility and contexts of cost accounting system. The analysis based on reflexibility theory and some previous studies for activity-based costing and contingency theory indicated that: 1) Actual reflexibility about existing cost accounting was associated with two contextual variables: product diversity and process complexity. 2) A reflexibility required mainly through the purpose for using cost accounting was associated with two contextual variables: competitive strategy and perceived environment uncertainty. Finally, we concluded that the relevance of cost accounting was lost and 'cost accounting change' became necessary when the level of actual reflexibility didn't fit that of required reflexibility.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 267
End Page 302
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129977
JaLCDOI 10.18926/OER/41572
Title Alternative An Essay on Japanese Version of Big-Bang from the Personal Users' Viewpoints
FullText URL oer_030_4_239_266.pdf
Author Nishigaki, Narunto|
Abstract Japanese version of Big-Bang is not independent of the previous reformations on the financial system in Japan since 1980's, which has firstly attempted for the purpose of increasing the convenience of the customers of financial institutions and of the users of financial markets. Big-Bang in Japan, however, has been treated as if it had other more political or macro-economic aims such as demand stimulating effect or breaking the financial hollowing of Tokyo market, and the improvement of the convenience has practically been ranked as a secondary object. This paper contemplates Japanese version of Big-Bang from the view-point of personal users and customers, who themselves are per se central figures of financial deregulation, and we'll consider the merits and demerits of our Big-Bang for them (or ourselves). In our consideration, we separate the wealthy persons, who have the ability to invest a financial commodity of more than ten millions yen without hesitation, from other ordinary persons, who have no ability to do so. And this paper indicates that, as the result of Big-Bang in Japan, the wealthy people would be able to get the great profits in addition to the profits belonging to ordinary people. But this paper also indicates another fact that wealthy class might suffer from greater losses such as market risks than those of ordinary class. The immediate subject of the proper authorities should be the legislation connected with the users' protections. We think that the postponement ofsuch legislation in Japan must be the clear evidence that the convenience of personal users has been treated as a secondary end.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 239
End Page 266
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129976
JaLCDOI 10.18926/OER/41571
Title Alternative Actual Meaning ofthe Aggregate Equality and Inequalities in the Transformation Problem
FullText URL oer_030_4_213_237.pdf
Author Wada, Yutaka|
Abstract Three aggregate equalities have been discussed in the transformation problem in Marxian economics: total value =total price of production; total surplus value = total profit; total value product = total revenue. Marx thought that all the aggregate equalities hold simultaneously but nowadays the following three views are opposed to each other: (1) One which denies all the aggregate equalities (2) One which holds anyone ofthe aggregate equalities (3) One which holds any two or three ofthe aggregate equalities. The first and the second views do not need any modification of the definition ofvalue and / or price ofproduction whereas the last view does. The author takes the second view to assume total value = total price of production for the analysis of unequal exchange of embodied labour. The other two aggregate equalities do not hold under the assumption. The author insists that it does not mean the failure of the labour theory of value because the inequality between total surplus value and total profit as well as the inequality between total value product and total revenue indicate the possibility of additional unequal exchanges of embodied labour beyond the redistribution of surplus value among capitals.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 213
End Page 237
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129975
JaLCDOI 10.18926/OER/41570
Title Alternative What Firm do Women Workers Use Child-care Leave Program?
FullText URL oer_030_4_185_211.pdf
Author Wakisaka, Akira|
Abstract This paper analyses actual uses of child-care leave program by workers based upon two data sources. This is the first research which focus on firm-level use of child-care leave program. One of the interesting findings is a negative relationship between women's share of firms and use of child-care leave program. My conclusion is that an introduction of child-care leave program leads firms to hesitate to hire women workers because women cost relatively high.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 185
End Page 211
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129974
JaLCDOI 10.18926/OER/41569
Title Alternative On the New Academic Achievements concerning the Historical Studies on the Iron and Steel Industry in Northeast China Attained by T. Matsumoto
FullText URL oer_030_4_167_183.pdf
Author Matsumoto, Toshiro|
Abstract This paper is aimed at summing up T. Matsumoto's recent academic achievements regarding Anshan Iron & Steel Co. in northeast China. The important facts raised therein are as follows. AISC rapidly recovered its facilities in the first half of 1950s. The production level of AISC resumed its maximum prewar level between 1952 to 1954. How was it possible to restore the equipment which had been heavily damaged from the WWII and the Chinese Civil War in such a short period? A marvelous reconstruction of AISC in 'Three Year Reconstruction Period' after 1949 was a result realized by the combination of many factors: (1) exceptional enthusiasm for reconstruction among young Chinese engineers and workers who were sent to Anshan and trained there; (2) the flexible man power policy of Eight Route Army controlling their hostile emotion to the ex-enemies, pursuing the latest and rational know-how, and challenging to create a new steel production technology; (3) availability and cooperation of the Japanese and the ex-Nationalist Chinese engineers; (4) remaining equipments and captured documents; (5) experience and skills ofremaining Chinese workers. With all these five factors combined, AISC dramatically recovered its facility, and restored its prewar level in a few years.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 167
End Page 183
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129973
JaLCDOI 10.18926/OER/41568
Title Alternative Establishment of Zhu Rongji Cabinet and the Chinese Society Observed through Abbreviations with Numerals
FullText URL oer_030_4_133_165.pdf
Author Oka, Masumi|
Abstract In this study, I will clarifY, through abbreviations with numerals, the phases of Chinese society around the time of the establishment of Zhu Rongji Cabinet. Zhu Rongji Cabinet was established in March 1998. Zhu is nicknamed 'Economic Czar' because of his 'outstanding' ability. In his inaugural address, he expressed his fundamental policies by a trilogy of slogans, that is, "yi-ge quebao, san-ge daowei, wu-ge gaige" or "the one guarantee, the three implementations, the five reforms". He seems to like abbreviations with numerals as political slogans. Two slogans, "yue fa san-zhang" (the three rules to be kept) and "wuxiang yaoqiu" (the five demands), are to encourage an administrative reform. The phase, "si fenkai, yi wanshan" (the four separations and the one perfection), is also his slogan to reform the food circulation system. I try to treat abbreviations with numerals made and used not only by top leaders in Beijing, but also by local leaders. This is one of the merits of this paper. Local slogans are usually ignored when abbreviations are compiled. They, however, often reflect in a vivid way various problems which the Chinese society today faces.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 133
End Page 165
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129972
JaLCDOI 10.18926/OER/41567
Title Alternative Forestry Development and Tribals in India
FullText URL oer_030_4_111_132.pdf
Author Mazane, Kazumi|
Abstract Since the independence, India have established well-organized system of protection for the tribals which actually means the indigenous peoples. This system has the constitutional safeguards, reservation in the Parliament and State Legislatures and reservation in government service and so on. Government also has conducted various area development plans and projects for tribals. But actual life of tribals has been worsening. In India there are over 200 tribal groups and their population was about 51.5 millions which constitutes 7.5% of total population in 1981. Many of them are even now depending heavily on forest for hunting, shifting cultivation and collection of various forest products which are called Minor Forest Produce (MFP). MFP is important for tribals to get foods and money income. But after the British colonization, colonial government nationalized forest and started to deprive their traditional rights to forest including MFP under the colonial forest policies. Main objective ofthese policies is commercial utilization of forest. Independent India succeeded to the colonial policies. Recently concerns to environment and tribals are rising. But the basic objective of forest policies and administaration is to foster the development of commercial forestry. One of such example is Baster Pine Plantation Project which started in 1976 in Madhya Pradesh state. Such a monoculture of forestry is threatening the life of tribals.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 111
End Page 132
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129971
JaLCDOI 10.18926/OER/41566
Title Alternative The Problem of Mendicity in London, 1800-1824
FullText URL oer_030_4_073_110.pdf
Author Yoshio, Kiyoshi|
Abstract The purpose of this paper is to consider the problem of mendicity in London during 1800-1824. This paper shows that Matthew Martin's reports and the activities of the Society for the Suppression of Mendicity had a great influence on public policies toward the vagrants. First, I took up Martin's enquiry into the state of mendicity from 1800 to 1803. He endeavoured to discover the nature and extent of mendicity and to offer some suggestions for the general suppression of this evil. His report, in the form of a Letter to Lord Pelham on the State of Mendicity in the Metropolis, was published in 1803, and reissued in 1811. The members of Parliament acknowledged the problem of mendicity because of his reports. Secondly, I examined the reports ofthe Society for the Suppression of Mendicity founded in 1818. The managers of the Mendicity Society had already prepared the draft of this bill, when the subject of vagrancy was brought before the House of Commons. The views taken by the Mendicity Society were adopted in the vagrancy act of 1824.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 73
End Page 110
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129970
JaLCDOI 10.18926/OER/41565
Title Alternative Des innovations dans le cycle budgétaire des communes françaises - Lebudget fonctionnel et le contrôle de gestion: de laM12 à l'AB -
FullText URL oer_030_4_035_071.pdf
Author Nakanishi, Makoto|
Abstract Dans quelques collectivités locales japonaises, on commence à projeter, ces dernières années, l'introduction du nouveau budget fonctionnel (Performance Budgeting), qui a développé après l'échec du budget de programme aux Etats-Unis, où il s'équipe des indicateurs de performance et intégre le plan, le budget, les enquête des demandes administratives et l'évaluation courante des politiques. On pourrait l'assimiler à la M 12, le cadre comptable des communes de plus de 10,000 habitants qui s'est introduit en 1964 et qui avait la nomenclature fonctionnelle et le calcul des coûts complets de la section de fonctionnement, et au développement récent du contrôle de gestion des collectivités locales françaises dans le cadre de la théorie française de la gestion publique. Par rapport au budget fonctionnel, la qualité des approches françaises est le fondement solide de l'analyse des coûts, et leurs défaut est non intégration de la planification, du marketing, de l'évaluation a posteriori, surtout celle des impactes (outcomes), dans le budget ou le calcul des couts. Par ailleurs, la théorie française nous propose toute une gamme de choix sur la répartion des coûts indirectes, le budget et la comptabilité parcentres de résponsabilités sans répartion, le direct-costing, les coûts complets et l'ABC / ABM. La possibilité de l'utilisation générale des tableaux de bord, qui sont très similaires aux indicateurs de performance anglo-saxons, est aussi ouverte pour la gestion intérieure d'une organisation. Cette théorie nous propose aussi la possibilité de la confection des deux budgets, budget de comptabilité financière et celui de comptabilité de gestion. Cette remarque nous aiderait de sortir des malentendus autour du budget fonctionnel japonais. Quel type de budget à choisir dépend de nos objectifs dans la réforme budgétaire. Ce qui compte, c'est de ne pas attendre ce qui ne peut pas être attendu dans chaque méthode.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 35
End Page 71
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129969
JaLCDOI 10.18926/OER/41564
Title Alternative Rethinking the U. S. Intergovernmental Fiscal Relations - Is It Time for the Theory of Fiscal Federalism to Change ? -
FullText URL oer_030_4_001_033.pdf
Author Koizumi, Kazushige|
Abstract The porpose of this paper is to examine the change of U. S. fiscal federalism. During 90-mids, there are signs that the features of American intergovernmental expenditure relations are changing slowly. The signs are the following three. Firstly, AFDC was abolished by welfare reform in 1994. Function of income redistribution partly shifted from central government to state government. Secondly, education financing system, primary local service, has been reformed by legal challenge since the Serrano v. Prest cases in 1976. In many states, the accountability of education financing has shifted from school districs to the state. Thirdly, many states recently have established rainy day (or budget stabilization) funds. While the rainy day funds could be used as a discretionary policy to stabilize the state economy, they are introduced to ease budgetary pressures. The states have become to strengthen a fiscal roll, income redistribution, local public good provision and stabilization, through the three changes. The meaning and causes of the changes can't be explained by the theory offiscal federalism.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 1
End Page 33
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129968
JaLCDOI 10.18926/OER/41563
Title Alternative Some Notes on 「Taylor Collection」
FullText URL oer_030_3_409_446.pdf
Author Wada, Junzo|
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue3
Start Page 409
End Page 446
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129963
JaLCDOI 10.18926/OER/41562
Title Alternative A Dominant Cause of the Changing Structure of Profession in Chugoku and Shikoku Areas - A Case of Tertiary Profession -
FullText URL oer_030_3_387_408.pdf
Author Takemura, Shosuke|
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue3
Start Page 387
End Page 408
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129962
JaLCDOI 10.18926/OER/41561
Title Alternative Rational Expectation and True Uncertainty
FullText URL oer_030_3_365_385.pdf
Author Nishigaki, Narunto|
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue3
Start Page 365
End Page 385
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129961
JaLCDOI 10.18926/OER/41560
Title Alternative Preservation of Disk Contents of N88-BASIC Type
FullText URL oer_030_3_353_364.pdf
Author Fujimoto, Takao|
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue3
Start Page 353
End Page 364
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129960
JaLCDOI 10.18926/OER/41559
FullText URL oer_030_3_345_351.pdf
Author Fujimoto, Takao|
Abstract This note is a sequel to the previous one published in this journal (Vol. 30, No.1). In that article, we used one of mean value theorems to prove the univalence of a nonlinear mapping based on the qualitative regularity ofthe Jacobian matrix. The qualitative regularity is a property of a matrix whose regularity is shown to be valid by using only the sign patterns of mappings involved. In this note, we extend the result into a vector space over an integral domain. The vectors themselves are of n-tuples of elements in the integral domain. This integral domain is totally ordered, and some natural properties are assumed concerning this order. First two lennnata are given, and the first one is in fact a sort of mean value theorem for mappings from a direct product of discrete spaces into a discrete space, and utilizes mathematical induction. The second lemma depends on the fact that theory of matrices and determinants can be constructed also on a ring except for inverse matrix. Finally, our main proposition derives from the very integrity of a given domain. Another merit of the result is that the domain of a mapping need not be convex, and can be even a set oflattice points.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue3
Start Page 345
End Page 351
ISSN 0386-3069
language English
File Version publisher
NAID 120002696039