result 47798 件
| JaLCDOI | 10.18926/OER/40536 |
|---|---|
| FullText URL | oer_036_4_029_038.pdf |
| Author | Wada, Junzo| |
| 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. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2005-03-10 |
| Volume | volume36 |
| Issue | issue4 |
| Start Page | 29 |
| End Page | 38 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | English |
| File Version | publisher |
| NAID | 120002576157 |
| JaLCDOI | 10.18926/OER/40535 |
|---|---|
| FullText URL | oer_036_4_015_027.pdf |
| Author | Haruna, Shoji| |
| 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. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2005-03-10 |
| Volume | volume36 |
| Issue | issue4 |
| Start Page | 15 |
| End Page | 27 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | English |
| File Version | publisher |
| NAID | 120002576156 |
| JaLCDOI | 10.18926/OER/40534 |
|---|---|
| Title Alternative | An Introductory Economic Study on Innovation －The Case of Manufacturing Industry－ |
| FullText URL | oer_036_4_001_013.pdf |
| Author | Takemura, Shosuke| |
| 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. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2005-03-10 |
| Volume | volume36 |
| Issue | issue4 |
| Start Page | 1 |
| End Page | 13 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576155 |
| JaLCDOI | 10.18926/OER/40533 |
|---|---|
| Title Alternative | Study on today’s changes in company’s employee welfare : On the basis of researches for Japanese companies |
| FullText URL | oer_036_3_075_089.pdf |
| Author | Matsuda, Yoichi| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-12-10 |
| Volume | volume36 |
| Issue | issue3 |
| Start Page | 75 |
| End Page | 89 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576154 |
| JaLCDOI | 10.18926/OER/40532 |
|---|---|
| Title Alternative | Analysis of Financial Performance and Policies of Japanese Corporations under Borderless Competition |
| FullText URL | oer_036_3_047_073.pdf |
| Author | Koyama, Yasuhiro| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-12-10 |
| Volume | volume36 |
| Issue | issue3 |
| Start Page | 47 |
| End Page | 73 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576153 |
| JaLCDOI | 10.18926/OER/40531 |
|---|---|
| Title Alternative | Data Source and Converter for 1990−1995−2000 Linked China−Japan International Input−Output Table |
| FullText URL | oer_036_3_027_045.pdf |
| Author | Teng, Jian| Fang, Wenhui| |
| Abstract | The purpose of this research is analyzing the recent trend and structural changes of the mutual−dependence relation of China and Japan, by estimating China−Japan International Input−Output Table of 2000 and creating 1990−1995−2000 Linked China−Japan International Input−Output Table at the same time. For the preparation of China−Japan International Input−Output Table, examining the common section classification (Converter) is the preferential topic. The setting of this converter in the input−output table is a thing about intertemporal and different economic systems. In this paper, by explaining China−Japan International Input−Output Table’s estimation and the statistic data and clarifying the differences between these statistical data and classification methods of different years, the setting of common section classification is examined. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-12-10 |
| Volume | volume36 |
| Issue | issue3 |
| Start Page | 27 |
| End Page | 45 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576152 |
| JaLCDOI | 10.18926/OER/40530 |
|---|---|
| FullText URL | oer_036_3_001_025.pdf |
| Author | Shimizu, Koichi| |
| Abstract | One of the widely held opinions about Japanese firms’ high performance suggests that Japanese employees, organized in teams, are making kaizen (continuous improvements) in their own jobs through quality circles or other initiatives such as a suggestion system. But who are these employees? They would have to be blue−collar workers in the Western perception, but the part of their contribution in improving productivity and price cost does not seem exceed 10% of all improvements obtained. Who then brings about the major part of these improvements? Are the kaizen activities carried out without having relation to the company’s profit strategy? If the employees have an objective in their kaizen activities, who provides the objectives? What do these objectives consist of? How are their activities managed? These questions invite us to inquire about a whole management system of kaizen at Toyota Production System, considered as the basic model of “Lean Production”. But Toyota reoriented its organized kaizen activities toward the construction of more humanized production system during 1990s. This paper then shows this reorientation and the new direction by showing the case of Tahara No.1 plant. Through these discussions, I want to emphasize the importance of organized kaizen activities that group leaders, chief leaders and engineers are carrying out, and also the fact that their activities are now centered not only upon productivity increase but also upon the humanization of work. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-12-10 |
| Volume | volume36 |
| Issue | issue3 |
| Start Page | 1 |
| End Page | 25 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | English |
| File Version | publisher |
| NAID | 120002576151 |
| JaLCDOI | 10.18926/OER/40529 |
|---|---|
| Title Alternative | Е. А. Тюрина，Первоначальный опыт планирования в СССР в 20−егоды．Перспективный план развития сельского хозяйства Наркомата земледелия РСФСР (1923/1924－1927/1928гг．) |
| FullText URL | oer_036_2_071_085.pdf |
| Author | Genka, Tomonori| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-09-10 |
| Volume | volume36 |
| Issue | issue2 |
| Start Page | 71 |
| End Page | 85 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576150 |
| JaLCDOI | 10.18926/OER/40528 |
|---|---|
| Title Alternative | Human−Resources Management at a Chinese Carmaker Tianjin FAW Automobile |
| FullText URL | oer_036_2_049_069.pdf |
| Author | Ren, Ji| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-09-10 |
| Volume | volume36 |
| Issue | issue2 |
| Start Page | 49 |
| End Page | 69 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576149 |
| JaLCDOI | 10.18926/OER/40527 |
|---|---|
| FullText URL | oer_036_2_035_048.pdf |
| Author | Yokoo, Masanori| |
| Abstract | This note considers a situation in which the publisher of an academic journal seeks to maintain the number of contributions to the journal by subsidizing the contributors with some incentive payments. We show that under the incentive payment scheme that distributes some pre−determined total amount of payments equally to each contributor (the constant total payment scheme), the number of contributions can fluctuate cyclically as well as chaotically over time when the potential contributors form adaptive expectations. Numerical simulations suggest, among other things, that the performance of the constant total payment scheme may be more efficient than the constant per−capita payment scheme when the total amount of payments is supposed to be small. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-09-10 |
| Volume | volume36 |
| Issue | issue2 |
| Start Page | 35 |
| End Page | 48 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | English |
| File Version | publisher |
| NAID | 120002576148 |
| JaLCDOI | 10.18926/OER/40526 |
|---|---|
| Title Alternative | Regional differences in medical expenses for the elderly and the economic implications |
| FullText URL | oer_036_2_015_034.pdf |
| Author | Chino, Tetsuro| Sugino, Makoto| |
| Abstract | The purpose of this paper is to clarify characteristics of regional differences in medical expenses for the elderly over the period 1983−1999 in Japan, and to propose a new hypothesis for explaining the differences from a viewpoint of property right theory. Under the Japanese healthcare delivery system, medical institutions coexist in spite of the various forms of their property rights, and provide a wide range of medical services. Throughout the period, regional differences in medical expenses per elderly person have been decreasing and still remained at the high level. With regard to inpatient medical expenses per elderly person, the maximum still exceed the twice of the minimum at the prefectural level. The empirical results show that private hospital institutions specialize in providing inpatient medical services for the elderly in the hospital sector, and the number of these hospitals is one of the major determinants for regional differences in inpatient medical expenses for the elderly. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-09-10 |
| Volume | volume36 |
| Issue | issue2 |
| Start Page | 15 |
| End Page | 34 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576147 |
| JaLCDOI | 10.18926/OER/40525 |
|---|---|
| Title Alternative | Business, CEO, Employees and Ethics |
| FullText URL | oer_036_2_001_013.pdf |
| Author | Enomoto, Satoru| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-09-10 |
| Volume | volume36 |
| Issue | issue2 |
| Start Page | 1 |
| End Page | 13 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576146 |
| Author | Matsuo, Nobusige| |
|---|---|
| Published Date | 2004-06-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume36 |
| Issue | issue1 |
| Content Type | Article |
| JaLCDOI | 10.18926/OER/40523 |
|---|---|
| Title Alternative | A Survey of graduates who were sent to the University of Edinburgh on the Student Exchange Programme |
| FullText URL | oer_036_1_063_079.pdf |
| Author | Hirota, Yoko| Oka, Masumi| |
| Abstract | From 1991 to 2000, 23 students were sent to the University of Edinburgh from the Faculty of Economics, Okayama University on the student exchange programme. The purpose of this study is to learn more about these students and utilize the information from them to enhance the system and the procedure for sending students abroad in the Faculty of Economics. Questions about their preparation before leaving Japan, their purposes, their satisfaction with their experiences in Edinburgh, the effect of studying abroad on their life, their advice for prospective students and so on, were addressed through a survey of these graduates during 2003. About 60% responded to the survey. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-06-10 |
| Volume | volume36 |
| Issue | issue1 |
| Start Page | 63 |
| End Page | 79 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576145 |
| JaLCDOI | 10.18926/OER/40522 |
|---|---|
| Title Alternative | “Final Fantasy” in The Rise : Business Case of Square Co. Ltd., A Home Video Game Software Factory |
| FullText URL | oer_036_1_041_062.pdf |
| Author | Fujii, Daiji| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-06-10 |
| Volume | volume36 |
| Issue | issue1 |
| Start Page | 41 |
| End Page | 62 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576144 |
| JaLCDOI | 10.18926/OER/40521 |
|---|---|
| Title Alternative | Zu einigen Problemen über die deutschen Tsingtau−Kämpfer und Japan−Gefangenen 1914−1919/20 |
| FullText URL | oer_036_1_013_040.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-06-10 |
| Volume | volume36 |
| Issue | issue1 |
| Start Page | 13 |
| End Page | 40 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576143 |
| JaLCDOI | 10.18926/OER/40520 |
|---|---|
| FullText URL | oer_036_1_001_011.pdf |
| Author | Takemura, Shosuke| |
| Abstract | The view about a certain mixed structure with monopoly and competition is the typical subject. Morishima found that the patterns of deciding price are dependent on the main types of price mechanism. I’ll test Morishima’s postulate through use of the recent data. We can consider the relative difference between the manufacturing sector and the agricultural sector in deciding the market price. Especially I am interested in the institutions and features of deciding and changing price in using the mark-up principle under the monopolistic pressures namely, in the circumstances we call rivalry. Concretely those are realized under the fixed, flexible and mixed price economies. The mark-up principle is closely related to the ratio between two sectors in the fixed price economy. Schumpeter told us that the clever firm is able to use his wisdom thoughtfully and effectively by creating, processing his own pricing method and innovational knowledge in R&D. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2004-06-10 |
| Volume | volume36 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 11 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | English |
| File Version | publisher |
| NAID | 120002576142 |
| JaLCDOI | 10.18926/OER/40519 |
|---|---|
| Title Alternative | 35 HoursWork a Week in the French Automobile Industry |
| FullText URL | oer_037_4_013_035.pdf |
| Author | Shimizu, Koichi| |
| Abstract | The legal weekly working hours in France have been reduced to 35 hours from 2000 by the so called "Aubry’s law" of 1998. After the victory of conservatives in the legislative election in 2002, the conservative government is trying to moderate the regulation of overtime work, stipulated by the Aubry's laws of 1998 and of 2002, in order to make it a dead letter. However, the 35 hours work is not only supported by the public, but also positively accepted by big companies. In this paper, I show the real feature of 35 hours work at the company level, based on my interviews with French carmakers, Renault, Peugeot SA, and Toyota Motor Manufacturing France (TMMF), and on their unions−management agreement about the application of 35 hours law of 1998. The main results of this analysis are as follows. Firstly, the negotiations between unions and management for fixing their agreement were the occasion to revise their industrial relations, because the problem of working hours was the central issue influencing entire life of employees, and have served to stabilize their relations. Secondly, the carmakers positively evaluate the 35 hours law, because the law has allowed the flexibility of work organization, by which they can realize considerable economy of scale. Thirdly, they are receiving the government’s financial aide given to the companies, which have applied 35 hours régime and increased their employment. For these last two reasons, the carmakers are able to lower their unit labor cost in spite of the increase in the hourly wage. At the last analysis, they surely profit from the 35 hours law, and have no reason to object to it. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2006-03-10 |
| Volume | volume37 |
| Issue | issue4 |
| Start Page | 13 |
| End Page | 35 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576141 |
| JaLCDOI | 10.18926/OER/40518 |
|---|---|
| FullText URL | oer_037_4_001_012.pdf |
| Author | Kurokawa, Katsutoshi| |
| Abstract | The aim of this article is to examine the change of the relationship between the American labor movement and Japanese communities in the Pacific Northwest in the 1930s. The relationship between the American labor movement and Japanese communities in the Pacific Northwest in the early 1930s was not a friendly one. Most labor organizations continued to reject Japanese workers. White workers, suffering as a result of the Great Depression, were often hostile to the Japanese. The attitudes of Japanese communities toward the labor movement were also not favorable ones. However, some people : Kazue Miyata, Yoshiaki Yamane, Gentaro Oe, and many other unknown activists, continued to believe in the importance of the organization of Japanese workers and committed themselves to the cause of the labor movement in this difficult situation. The situation began to change in the mid−1930s. The start of the NIRA regime made Japanese communities reconsider the significance of the organization of workers in the United States. The development of the CIO lowered barriers for Japanese workers to join unions throughout the United States. Moreover, the general development of the labor movement in the United States, which was stimulated by the enactment of the NIRA and the Wagner Act, of course, affected Japanese communities too. In response to such conditions, the Japanese Restaurant Workers’ Union was organized in around 1936 in Seattle. In the canned−salmon industry in which many Asians were working, the Cannery Workers and Farm Laborers Union was organized in 1933. This union was organized by Filipino workers, but, before long, Japanese and Chinese workers also took part in it. By the beginning of the 1940s, as Daisho Miyagawa stated later, "the union idea was no longer novel or especially provocative of tension and controversy in the Seattle Japanese community". |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2006-03-10 |
| Volume | volume37 |
| Issue | issue4 |
| Start Page | 1 |
| End Page | 12 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | English |
| File Version | publisher |
| NAID | 120002576140 |
| JaLCDOI | 10.18926/OER/40517 |
|---|---|
| Title Alternative | Ablösungen der Grundlasten auf dem westsächsischen Rittergut Limbach (1) |
| FullText URL | oer_037_3_093_106.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2005-12-10 |
| Volume | volume37 |
| Issue | issue3 |
| Start Page | 93 |
| End Page | 106 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| File Version | publisher |
| NAID | 120002576139 |
