result 13603 件
| JaLCDOI | 10.18926/OER/41801 |
|---|---|
| FullText URL | oer_024_1_037_059.pdf |
| Author | Takemura, Shōsuke| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1992-05-26 |
| Volume | volume24 |
| Issue | issue1 |
| Start Page | 37 |
| End Page | 59 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 120002709497 |
| Author | Nagataki, Hiroyuki| Fujii, Taichi| Yamauchi, Yukiko| Kakugawa, Hirotsugu| Masuzawa, Toshimitsu| |
|---|---|
| Published Date | 2010-07-29 |
| Publication Title | 2010 2nd International Conference on Education Technology and Computer (ICETC) |
| Volume | volume2 |
| Content Type | Conference Paper |
| JaLCDOI | 10.18926/OER/41790 |
|---|---|
| FullText URL | oer_025_4_315_331.pdf |
| Author | Tanigawa, Yasuhiko| |
| Abstract | Constructing IMRSs from asset market data has an advantage, that is we need not rely on troublesome consumption data. When we observe a subset of the market, however, there are two problems. First, the constructed IMRSs may not price the other assets. Second, we may also end up insufficient number of factors. These two difficulties lead to mis-pricing of APT. We find an IMRS constructed from only stock market data does not price the Government long-maturity bonds. Using both the stock returns and the one-month Treasury bill returns, this mispricing disappears. We also find that five factors extracted from both the stock returns and the Treasury bill return satisfies the condition for APT implied by the Euler equation. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1994-03-10 |
| Volume | volume25 |
| Issue | issue4 |
| Start Page | 315 |
| End Page | 331 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129738 |
| JaLCDOI | 10.18926/OER/41789 |
|---|---|
| FullText URL | oer_025_4_301_314.pdf |
| Author | Nagata, Yasushi| Nagahata, Hidekazu| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1994-03-10 |
| Volume | volume25 |
| Issue | issue4 |
| Start Page | 301 |
| End Page | 314 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129737 |
| JaLCDOI | 10.18926/OER/41782 |
|---|---|
| FullText URL | oer_025_4_165_180.pdf |
| Author | Dara, Behravesh| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1994-03-10 |
| Volume | volume25 |
| Issue | issue4 |
| Start Page | 165 |
| End Page | 180 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129730 |
| JaLCDOI | 10.18926/OER/41781 |
|---|---|
| FullText URL | oer_025_4_155_164.pdf |
| Author | Fujimoto, Takao| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1994-03-10 |
| Volume | volume25 |
| Issue | issue4 |
| Start Page | 155 |
| End Page | 164 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129729 |
| JaLCDOI | 10.18926/OER/41755 |
|---|---|
| FullText URL | oer_025_3_141_164.pdf |
| Author | Nomura, Masami| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1994-02-25 |
| Volume | volume25 |
| Issue | issue3 |
| Start Page | 141 |
| End Page | 164 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129699 |
| JaLCDOI | 10.18926/OER/41732 |
|---|---|
| FullText URL | oer_026_3-4_375_379.pdf |
| Author | Fujimoto, Takao| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1995-03-10 |
| Volume | volume26 |
| Issue | issue3-4 |
| Start Page | 375 |
| End Page | 379 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129788 |
| JaLCDOI | 10.18926/OER/41730 |
|---|---|
| Title Alternative | Accounting and Environment - Accounting Challenge to Environmental Protection - |
| FullText URL | oer_026_3-4_341_354.pdf |
| Author | Mukoyama, Atsuo| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1995-03-10 |
| Volume | volume26 |
| Issue | issue3-4 |
| Start Page | 341 |
| End Page | 354 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129786 |
| JaLCDOI | 10.18926/OER/41729 |
|---|---|
| FullText URL | oer_026_3-4_325_339.pdf |
| Author | Nagata, Yasushi| |
| Abstract | In this paper point estimation of the process capability index C(pk) is considered. In order to improve on the natural estimator, a simple alternative estimator is proposed and its mean square error is evaluated numerically. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1995-03-10 |
| Volume | volume26 |
| Issue | issue3-4 |
| Start Page | 325 |
| End Page | 339 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129785 |
| JaLCDOI | 10.18926/OER/41661 |
|---|---|
| FullText URL | oer_028_4_365_381.pdf |
| Author | Fujimoto, Takao| Namba, Yasuhiko| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1997-03-10 |
| Volume | volume28 |
| Issue | issue4 |
| Start Page | 365 |
| End Page | 381 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129865 |
| JaLCDOI | 10.18926/OER/41654 |
|---|---|
| FullText URL | oer_028_4_221_247.pdf |
| Author | Rauck, Michael| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1997-03-10 |
| Volume | volume28 |
| Issue | issue4 |
| Start Page | 221 |
| End Page | 247 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129858 |
| Author | Enomoto, Satoru| |
|---|---|
| Published Date | 1996-12-05 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume28 |
| Issue | issue3 |
| Content Type | Data or Dataset |
| JaLCDOI | 10.18926/OER/41640 |
|---|---|
| FullText URL | oer_028_3_087_093.pdf |
| Author | Fujimoto, Takao| |
| Abstract | In this note, an abstract setting for discussing comparative statics in the large is presented to give a necessary and sufficient condition for the first Hicksian law to hold. This condition is gradually tranformed to the one through which we are able to see clearly the power of a theorem due to Gale and Nikaido. This theorem has been overlooked probably because it apparently does not involve the two systems to be compared. Moreover the condition for the theorem to be valid also guarantees the uniqueness of a solution to the equation systems under consideration. Some comments are also given to a recent contribution by T. Shiomura. His method of proof is based upon an advanced homotopy approach for fixed point algorithm. One important consequence of his results is that imperfect stability is enough to establish the first Hicksian law in general equilibrium models. This may, however, be shown using elementary calculus. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1996-12-05 |
| Volume | volume28 |
| Issue | issue3 |
| Start Page | 87 |
| End Page | 93 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129843 |
| JaLCDOI | 10.18926/OER/41638 |
|---|---|
| FullText URL | oer_028_3_047_060.pdf |
| Author | Yamamoto, Kiyoshi| |
| Abstract | Government auditing has been moving to the international harmonisation because of an increase in public accountability and the activities ofthe International Organisation of Supreme Audit Institutions (INTOSAI). Supreme Audit Institutions (SAIs) in developed countries are, however, fairly different in functions and influence on the government. This paper focuses on these differences and shows they have been caused by each SAI's rational behaviour for its clients. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1996-12-05 |
| Volume | volume28 |
| Issue | issue3 |
| Start Page | 47 |
| End Page | 60 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129841 |
| Author | Enomoto, Satoru| |
|---|---|
| Published Date | 1996-08-28 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume28 |
| Issue | issue2 |
| Content Type | Data or Dataset |
| JaLCDOI | 10.18926/OER/41608 |
|---|---|
| FullText URL | oer_029_4_125_132.pdf |
| Author | Fujimoto, Takao| Ranade, Ravindra R.| |
| Abstract | This paper presents a geometrical approach to the univalence problem for a system of cost functions. We present a natural (almost tautological) extension of a geometrical theorem due to McKenzie: our sufficient condition is related to the non-separability of two cones formed by convex combinations of the rows of the Jacobian matrix. This means that the cones spanned by the rows of Jacobian matrix (i.e., production coefficients) do not move wildly so that the two cones corresponding to the two end points (i.e., factor price vectors) cannot be separated by the hyperplane orthogonal to the vector of changes in factor prices. Unlike most ofthe previous propositions, our condition can naturally include as a special case such linear systems as having a non-singular matrix. We also give an alternative condition employing the concept of monotone functions. Dual to the above result is one more condition, which is shown to be closely connected with Kuhn's WARP-like requirement when the given functions are concave as well as homogeneous of degree one. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1998-03-15 |
| Volume | volume29 |
| Issue | issue4 |
| Start Page | 125 |
| End Page | 132 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129917 |
| JaLCDOI | 10.18926/OER/41600 |
|---|---|
| FullText URL | oer_029_3_079_085.pdf |
| Author | Fujimoto, Takao| |
| Abstract | This note is to provide a bridge between traditional local analysis for comparative statics and its global counterpart. Many economists vaguely believe that it is possible to obtain a global result by applying consecutively a series of local results. This belief is not well founded in models where parameters enter in a not-so-simple way. An example is given to show that local analysis is after all local. In the proof of the first main theorem, a consecutive use of a well known local result is employed. Some necessary assumptions are explicitly stated. Then this theorem is applied to establish another main theorem in which a simple repetitive application of local analysis may break down because some required properties cease to hold. This two-stage approach seems to be useful in tackling with other types of equations. As an application of our theorems, a general equilibrium model with Hicksian imperfect stability is taken up. A comparative statics result due to Hicks is extended to the case of global changes. An interesting point to note is that when dealing with global comparative statics, the old system plays no explicit role. Only the new system matters together with the new and old equilibrium values. Understanding this point is important when we come to consider such real situations as involve technical changes in which new processes as well as new commodities turn up. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1997-12-10 |
| Volume | volume29 |
| Issue | issue3 |
| Start Page | 79 |
| End Page | 85 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129908 |
| JaLCDOI | 10.18926/OER/41593 |
|---|---|
| FullText URL | oer_029_2_061_084.pdf |
| Author | Yamamoto, Kiyoshi| |
| Abstract | The new public mangement (NPM) has now been in fashion in many developed countries. The change from cash accounting to accrual accounting is considered an important tool in NPM. The New Zealand Government and the executive agencies in the UK transfered to accrual based budgeting and accounting, while the member countries of EU and the US Government control the expenditures in cash based. This paper aims to explain why the different approaches are adopted in public sector reforms in terms of comparative institutional analysis. Firstly, a multiprincipal and agent model, which expands the contingency model in accounting reforms into the arena of management reforms, is presented. By using the model, the reforms in the Japanese local governments are examined and their possible reforming scenarios are indicated; the reforms have the possibility of improving accountability and efficiency when NPM would be integrated with Planning, Programming and Budgeting System. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1997-09-05 |
| Volume | volume29 |
| Issue | issue2 |
| Start Page | 61 |
| End Page | 84 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129897 |
| JaLCDOI | 10.18926/OER/41588 |
|---|---|
| FullText URL | oer_029_1_105_110.pdf |
| Author | Fujimoto, Takao| |
| Abstract | The purpose of this note is to present a proposition on a sort of duality relation concerning systems of nonlinear inequalities. A useful theorem due to A.W. Tucker(1956) on duality relations valid for systems of linear inequalities was partially generalized to systems of nonlinear inequalities in Fujimoto(1980), in which a given vector-valued mapping is assumed to be either pseudoconcave or homogeneous of a positive degree. Another partial extension of Tucker's result is made in Fujimoto-Ranade(1995), where the concavity of a given mapping is required. The assumption of concavity seems too strong in a model with externalities and variable returns, and so in this note a weaker assumption of pseudoconcavity is restored with an additional requirement. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1997-06-05 |
| Volume | volume29 |
| Issue | issue1 |
| Start Page | 105 |
| End Page | 110 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000129875 |
