result 49235 件
| JaLCDOI | 10.18926/OER/41515 |
|---|---|
| FullText URL | oer_031_4_133_151.pdf |
| Author | Satoh, Michimasa| |
| Abstract | The essence of the Statement of cash flows required by FASB's Statement of financial accounting standards No. 95 in 1987 is the cash basis statement of changes in a financial position, because it must show the reconciliation between net income and CFO (Cash flow from operations) in the main body or in the footnote of the statement. The year 1987 when the new basic financial statement appeared was the starting point from which the effort should be made to formulate new conceptual framework of financial accounting that accommodates three basic financial statements: the Balance sheet, Income statement, and the Statement of cash flows. However, little argument has been aroused toward this direction in the U. S. It is mainly because the traditional and conventional double entry bookkeeping system that is designed to prepare only the Balance sheet and the Income statements are deeply rooted to the conventional accounting philosophy. This system can be called "two dimensional accounting system", one dimension for the Balance sheet and another dimension for the Income statement. What we need now is to construct an accounting system that can produce all three basic financial statement at the same time. Such a system can be called "three dimensional double entry accounting system", and will be demonstrated in this paper. This 3 D accounting system can provide underlying basis for the Statement of cash flows as the basic financial statement, in terms of the system of accounts as well as the conceptual structure. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-03-10 |
| Volume | volume31 |
| Issue | issue4 |
| Start Page | 133 |
| End Page | 151 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000130032 |
| JaLCDOI | 10.18926/OER/41514 |
|---|---|
| FullText URL | oer_031_4_113_132.pdf |
| Author | Takemura, Shosuke| |
| Abstract | Industrial policy has important effects on budget constraints of producer and consumer by changing relative prices among industrial sectors as well as regulation. I discussed some of the effects of budget constraint problems using policy decision line on my another paper. Experiences in some countries including Japan and U. S. tell us that some important industries particularly including semi-conductor industry have typical and interesting industrial problems and characters. In this paper I dare to study a few of theoretical explorations and some socio-economic facets. I use my several ideas and microeconomic tools necessary for analysis of industrial policy and regulation. Particularly I'd like to pay attention to two problems. They are information problem and interface problem. I called them so. The problems affect an innovational technology and a barrier of entry for enterprises and industries concerned. Also I'm going to discuss some industrial meanings using my new word "rivalry". This is a fatal word surpassing the classical and well-known one "competition". |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-03-10 |
| Volume | volume31 |
| Issue | issue4 |
| Start Page | 113 |
| End Page | 132 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000130031 |
| JaLCDOI | 10.18926/OER/41513 |
|---|---|
| Title Alternative | Regional Difference of "the Rate of School Attendance" and Reorganization of Community Life from 1880 to 1905 in Japan |
| FullText URL | oer_031_4_085_111.pdf |
| Author | Tarnai, Yasuyuki| |
| Abstract | "The Rate of School Attendance" is different between in a rural area and in an urban area from 1880 to 1905 in Japan. And "the Rate School Attendance in the urban area is reduced to decrease relatively, because poor students are piled in an urban city. We can understand reorganization of the community by observing changing rates of school attendance. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-03-10 |
| Volume | volume31 |
| Issue | issue4 |
| Start Page | 85 |
| End Page | 111 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130021 |
| JaLCDOI | 10.18926/OER/41512 |
|---|---|
| Title Alternative | An Analysis of Gross Farm Household Income-1918-Shimane |
| FullText URL | oer_031_4_057_083.pdf |
| Author | Kimura, Sumako| |
| Abstract | This paper aims to clarify the feature of the income of farms of Sanin district in 1910s. This is the premise work to clarify the whole structure of the farm household in those days. The crux of a matter exists in the difference of farmers' strata. The subject place of investigation is called kuroda-une, Ohba-son, Yatsuka-gun, Shimane-prefecture. The used materials is so-called Son-ze consisted of 25 farm households researched in 1918. The most income of the 25 farm households justly consists of self net agricultural income. That is gained by deducting the production cost and payable farm rents from gross agricultural income. Turning our attention to outer self agricultural income, this consists of mainly receivable farm rents and wages. Finally we get the disposable income by deducting the tax and repayable debt interest. We can conclude that there is a tremendous difference in disposable incomes among all farmers' strata. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-03-10 |
| Volume | volume31 |
| Issue | issue4 |
| Start Page | 57 |
| End Page | 83 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130020 |
| JaLCDOI | 10.18926/OER/41511 |
|---|---|
| Title Alternative | The Development of the Middle-Scale Landlord Management in Modern Japan - A Case Study ofTakato Family in Okayama Prefecture - |
| FullText URL | oer_031_4_027_056.pdf |
| Author | Morimoto, Tatsuaki| |
| Abstract | In this paper, the author attempts to clarify the development of middle-scale landlords in modern Japan, taking the Takato family as a case study. The Takato's accumulation ofland proceeded from the 1880s to 1890s and they were in possession of 20 cho in the 1890s. The main_ sources of Takato's income were farm rents, and interest loans on the security of Somen Noodles. In the 1890s, new industries developed in Japan. Takato had invested their surplus funds in stocks and gained dividends. Ikuzo Takato established Kamogata-Warehouse Bank with some middle-scale landlords in July 2, 1896 and had selected head of this bank. Then he borrowed money from the bank to invest in stocks. By the effective management, his profits increased. So, the investment in stocks soon exceeded the investment in land. Therefore, the income from dividends increased gradually in the early 1900s. Takato was elected as a member of the prefectural assembly from 1899 to 1911, and took the chair from 1907 to 1909. Further, he was a member of the House of Representatives from 1917 to 1920. During this period he had been to Korea as part of an inspection party. As a result of this experience, upon his return to Okayama, he and the other member formed a group to purchase land in Korea. Takato had continued to purchase land in Malaya and New York. The Takato family succeeded in accumulating property through such diversified management. Other middle-scale landlords failed in their business, and disposed of their land. It can be summarized as follows: many middle-scale landlords attempted to make different styles of diversified management of land, stocks, bank and other enterprises during the time of the Japanese Industrial Revolution. Consequently, some succeeded whereas others failed. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-03-10 |
| Volume | volume31 |
| Issue | issue4 |
| Start Page | 27 |
| End Page | 56 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130019 |
| JaLCDOI | 10.18926/OER/41510 |
|---|---|
| Title Alternative | On the Stratification of Urban Residents and the Socio-Economic Position of the Commercial and Industrial Traders in Sakata, Yamagata Prefecture, in the Later Meiji Era |
| FullText URL | oer_031_4_001_026.pdf |
| Author | Kasai, Yamato| |
| Abstract | Taking all things into consideration as to the materials of occupation, tax, income and holdings of the tenant land, it is possible to perceive several strata of society in Sakata. Namely, the most upper stratum consists of a few who earn very large income from the tenant land and interests. The second stratum consists of many commercial and industrial traders and others who earn income from the tenant land is often larger than trade. The third stratum consists of a large number of traders and others who their mean derives more or less from income of the tenant land. The next stratum consists of a great number oftraders in very small business and others. The lowest stratum consists of a great many residents with no sure means ofliving, and forms the base ofthe stratified and pyramidal organization. In the later Meiji Era, Sakata was already not a city which was simply composed ofthe income of trades, but the city that depends chiefly on enormous wealth from the tenant land and interests. Sakata turned from a commercial city to a so-called parastic city. This was the important point that could recover from the destructive earthquake of 1894, and could fend off severe blows on the transit business of Sakata owing to the construction of railroad from 1899. The nature of parastic moneymaking, the higher of strata he is, the more he depends, took simultaneously upon itself the responsibility to check the development of Sakata. The nature of Sakata as a city is focused on the fact that the accumulated vast capital doesn't apply toward the industrial capital and the social capital. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-03-10 |
| Volume | volume31 |
| Issue | issue4 |
| Start Page | 1 |
| End Page | 26 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130018 |
| Author | Okawa, Atsushi| |
|---|---|
| Published Date | 1999-12-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume31 |
| Issue | issue3 |
| Content Type | Article |
| Author | Aibara, Katsuma| |
|---|---|
| Published Date | 1999-12-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume31 |
| Issue | issue3 |
| Content Type | Article |
| JaLCDOI | 10.18926/OER/41507 |
|---|---|
| Title Alternative | 'Natural' Sorting in LZH-Files |
| FullText URL | oer_031_3_255_264.pdf |
| Author | Fujimoto, Takao| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 255 |
| End Page | 264 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002695987 |
| JaLCDOI | 10.18926/OER/41506 |
|---|---|
| Title Alternative | The Development of the Rushen Matting Industry in the Meiji Era |
| FullText URL | oer_031_3_221_253.pdf |
| Author | Kandatsu, Haruki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 221 |
| End Page | 253 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002695986 |
| JaLCDOI | 10.18926/OER/41505 |
|---|---|
| Title Alternative | Imari - Porzellan und Frühes Meißner Porzellan (4) |
| FullText URL | oer_031_3_195_220.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 195 |
| End Page | 220 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002695985 |
| JaLCDOI | 10.18926/OER/41504 |
|---|---|
| Title Alternative | The Chinese Society Observed through Abbreviations with Numerals - from BANYUETAN in 1999 - |
| FullText URL | oer_031_3_173_194.pdf |
| Author | Oka, Masumi| |
| Abstract | Abbreviations involving numerals occupy only 10 to 20% of all abbreviated words. This is why no preceding studies focused on abbreviations with numerals have been made. A series of studies by Oka, Oka [1998a, 1998b, 1999a, 1999b, 1999c, 1999d], already revealed their features. In this study, I will clarify, through abbreviations with numerals, the phase of Chinese society in 1999. When President Lee Teng-hui expressed his opinion on China in his book published in May, 1999 that China should be divided into seven states, Beijing got angry and started to attack his "qi kuai lun" or "sevenstate theory". In July President Lee also made public his provocative theory that the relationships between Taiwan and Mainland are "state-to-state". This again invited rage among the leaders of China, because they believe that. Taiwan is indivisible part of China's territory. Beijing severely criticizes Lee's idea as "liang guo lun" or a "two-state theory". A newly created abbreviation, "san bian" (three at the same time) for example, shows us that corner-cutting and sloppy construction is prevailing all over the country. An increasing number of lay-off workers from state enterprises became a great social problem, and many retraining service centers have been opened, and they offer "yi san yi" (one-three-one) services to help jobless people get employed with new skills. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 173 |
| End Page | 194 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002695984 |
| JaLCDOI | 10.18926/OER/41503 |
|---|---|
| Title Alternative | Nonlinear Generalizations of Tucker's Theorem on Inequality Systems |
| FullText URL | oer_031_3_163_171.pdf |
| Author | Fujimoto, Takao| Ishiyama, Ken-ichi| |
| Abstract | This note is to prove Tucker's theorem on linear inequalities based on the proof method of minimax theorems which uses Kakutani's fixed point theorem. One device is necessary to convert the minimax theorems to Tucker's formulation. This is a slight restriction on the image sets when creating a set-valued map. We also present nonlinear generalizations of Tucker's theorem employing the same method. All we need is that the set of variable values for which an objective function attains its maximum is convex. This objective function is a convex combination of functions. We also present a proof of the fact that a local characterization of inequality systems, when a given mapping is differentiable, can be made global provided the mapping is concave. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 163 |
| End Page | 171 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002695983 |
| JaLCDOI | 10.18926/OER/41502 |
|---|---|
| Title Alternative | On the Fall-off of the Export of Rushen Matting to the United States |
| FullText URL | oer_031_3_137_162.pdf |
| Author | Kandatsu, Haruki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 137 |
| End Page | 162 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002695982 |
| JaLCDOI | 10.18926/OER/41501 |
|---|---|
| Title Alternative | Ambiguousness in Fashion : How Should We Describe Fashion? |
| FullText URL | oer_031_3_113_135.pdf |
| Author | Kuriki, Kei| |
| Abstract | In this paper we consider ambiguous character of the fashion.Change is the essential of the fashion. But for people who are now in a fashion movement, fasion is not a faint value. Fashion is a change but a style about which many people are enthusiastic. The difference between a viewpoint in a fashion and a viewpoint out of a fashion divides the views on a fashion. This ambiguity has confused a series of attempts to describe a fashion. We are apt to watch one side of a fashion. But we should try to discuss and describe both reliability and unreliability of the fashion. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 113 |
| End Page | 135 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002695981 |
| JaLCDOI | 10.18926/OER/41500 |
|---|---|
| Title Alternative | The Japanese Companies' Problems in Global Competitions |
| FullText URL | oer_031_3_087_112.pdf |
| Author | Tomae, Hisao| |
| Abstract | Japanese companies that practice the Japanese style management have pursued scale merit profits by mass production of stand-alone goods and had stronger competitiveness than US companies in '80 s. US companies, especially, cannot follow the overlapping development practicing which the Japanese companies have started. In '90 s, however, US companies have begun the overlapping development practicing by using telecommunication and information technology, and furthermore they do it interorganizationally among firms. As the results, US firms have stronger competitiveness than Japanese firms in the high-tech fields of system goods industries. Japanese companies have to be divided into two groups. One is stand-alone goods industries in which they operate mass production as before. Another is system goods industries in which they must unlearn the past success experiences and have to promote new innovation system. At the same time, they need to change the strategy in global business in the case that they belong to system goods industries. In Global Industries, Bartlett and Ghoshal insist on the 'transnational solution', but it should be noted that their theory is based on the study of stand-alone goods industries. We believe that the virtual corporation has more competitiveness than the transnational organization in system goods industries. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 87 |
| End Page | 112 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002695980 |
| JaLCDOI | 10.18926/OER/41499 |
|---|---|
| FullText URL | oer_031_3_065_086.pdf |
| Author | Yamamoto, Kiyoshi| |
| Abstract | The new public management (NPM) has spread around the world. Agencification, which is a separation of government into policy and execution functions, is not exceptional. While the process of organisation change differs among countries and services, many studies for innovation in the public sector have considered the transition collectively, i. e. a change from traditional administration to public management. This paper develops a new interactive staging model for organisational transition. The model divides the public services into four types in terms of interdependency and measurement objectivity of the composed activities, and also it considers interactions between internal and external actors of the organisation in the initiation, design and implementation stages. The new model is applied to agencification of the national museums in Japan, which is the transformation of cultural organisations providing a service composed of multiple activities. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 65 |
| End Page | 86 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 120002695979 |
| JaLCDOI | 10.18926/OER/41498 |
|---|---|
| Title Alternative | An Evaluation for Tenant Benefits in Public Housing: A Case of Okayama City |
| FullText URL | oer_031_3_035_064.pdf |
| Author | Nakamura, Ryohei| Morita, Manabu| |
| Abstract | In this paper we estimate the tenant benefits in public rental housing supplied by local government on the basis of the data for private housing as well as public housing. In the estimation we specify a Cobb-Douglas utility function defined by housing attributes and other goods, and present a new estimation form of Hicks equivalent variation taking into account implicit marginal prices of public housing. Our work recognizes that the unit cost of housing is different between private and public housings, which is not identified by previous studies. The proposed procedure in this paper requires the estimation of implicit marginal prices of public housing attributes and private housing attributes. We further analyze the relationship between benefits of public housing and subsidy for rent, defined as the difference between the market value of public housing and rent of public housing, and examine the distribution ofthe benefits by household characteristics. This study finds that the calculated benefits from the public housing were 10.0 percent of monthly income, and evidence that benefits are related to income. Our results provide the effectiveness of public rental housing for the lower income households. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 35 |
| End Page | 64 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002695978 |
| JaLCDOI | 10.18926/OER/41497 |
|---|---|
| FullText URL | oer_031_3_001_033.pdf |
| Author | Ichinose, Atsushi| |
| Abstract | There will be no great opposition, among Japanese people, to the assertion that the problem of non-performing debt was the most important inducement to the present serious depression in Japan. The non-performing debt problem was brought about by the huge swell of the bubble in the later 1980's and its collapse after entering 1990's. As for the causes ofthe bubble formation several useful books were published rather intensively during 1992-93. But in February 1994, Mr. Mieno, the then Governor of the Bank of Japan, stated at a lecturing speech that the causes of the bubble had not been clarified yet. He enumerated some problems to be solved, for example why bubbles took place almost simultaneously over the world, and why such tremendous rise of asset prices occurred. Basically this reflection seems to be right. Relevant researches, which were published mostly during 1992-1993, if we dare to simplify, pointed out two factors as the important causes of the bubble: various financial de-regulations and long-lasted cheap money policy which was closely concerned with the so-called "international cooperation of economic policy" in 1986-87. This paper is not against these arguments at all. However it calls attentions to the fact that preceding researches have overlooked an important problem to be solved: that is to say, the problem of the correlation between the rapid appreciation of yen and the soaring up of asset prices. The paper tries to analyze the simultaneous development of yen appreciation and asset inflation. Consequently it points out that the key factor was the massive inflow of foreign short-term capital. In other words, banks took in huge short-term money from abroad and lent it to firms as impact loan, which is presumably a peculiar Japanese financial instrument. Firms converted borrowed dollar into yen and invested it in asset markets. In the case of stocks, Tokkin & Fan-tora, deposited with trust banks, played an important role as the intermediary. Thus the prices of assets rose steeply. The banks' huge taking-in of foreign short-term money resulted in a strong selling pressure on US dollar in the exchange market. Thus the dollar fell and the yen rose. A pioneering work along this line is S. Nakao (1991). Unfortunately he confines his interest to the relation between the activities of banks and the appreciation of yen, putting the codevelopment of yen appreciation and the asset inflation out of his argument. In addition, preceding researches, which stress the financial deregulations as the most important cause of the bubble, tend only to enumerate various de-regulations. And they seem to have been unsuccessful in clarifying what part of the deregulations was crucial. This paper deems the abolitions of regulations on impact loan and on yenten as crucial. It was these de-regulations that played by far the most important roles in the formation ofthe bubble. Finally, the reader will see some concluding remarks at the end of the paper. The main concern of the paper lies, however, in the field of fact verification. What to learn or derive from verified facts belongs rather to a role of politicians and high officials. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-12-10 |
| Volume | volume31 |
| Issue | issue3 |
| Start Page | 1 |
| End Page | 33 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 120002695977 |
| JaLCDOI | 10.18926/OER/41496 |
|---|---|
| FullText URL | oer_031_2_113_143.pdf |
| Author | Kandatsu, Haruki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-09-10 |
| Volume | volume31 |
| Issue | issue2 |
| Start Page | 113 |
| End Page | 143 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130016 |
