result 1562 件
| JaLCDOI | 10.18926/OER/40219 |
|---|---|
| Title Alternative | Consumption-tax-financed fertility policy and persistent intergenerational inequality: A preliminary exploration |
| FullText URL | 042_2_077_087.pdf |
| Author | Yokoo, Masanori| |
| Abstract | The paper incorporates into a standard two-period-lived overlapping generations model with Cobb-Douglas utility and Cobb-Douglas production technology a government that levies a tax on consumption and households that have an opportunity to choose the fertility rate. The government spends all the tax revenue to finance the policy aiming to increase the national birth rate. Each young household faces a binary choice between 'high fertility' and 'low fertility', depending on the level of the government’s expenditure on that policy. The government’s policy together with the fertility choice by the households can give rise to strong nonlinearity in the transition equation of the economy. Numerical simulations show that the economic system exhibits endogenous cyclical or chaotic fluctuations in fertility for a large set of values of consumption tax rates. It is also numerically shown that some (inappropriate) choice of the tax rate by the government can cause persistent intergenerational inequality. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-09-10 |
| Volume | volume42 |
| Issue | issue2 |
| Start Page | 77 |
| End Page | 87 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002401096 |
| JaLCDOI | 10.18926/OER/40218 |
|---|---|
| FullText URL | 042_2_047_075.pdf |
| Author | Okamoto, Akira| Shima, Toshihiko| |
| Abstract | This paper aims to establish guidelines for public pension reform in an aging Japan, using a numerical simulation approach. The paper examines the effects of demographic change and public pension policies on economic growth and welfare, using a dynamic life-cycle general equilibrium model. It deals with the benchmark case with the current Japanese pension schedule based on the 2004 reform, and the reform cases in which the whole basic pension benefit is financed by a consumption tax and in which the earnings-related pension is abolished. Moreover, it handles the case in which a progressive expenditure (or consumption) tax is introduced. The simulation results show that the level of economic welfare is higher under these reforms than under the current pension schedule. |
| Keywords | Aging population Public pension reform Basic pension Progressive expenditure tax Life-cycle general equilibrium simulation model |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-09-10 |
| Volume | volume42 |
| Issue | issue2 |
| Start Page | 47 |
| End Page | 75 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | English |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002401095 |
| JaLCDOI | 10.18926/OER/40217 |
|---|---|
| FullText URL | 042_2_021_045.pdf |
| Author | Taguchi, Masahiro| |
| Abstract | In this article, I will try to present the mechanism of the collapse of the socialist economic system based on empirical analysis of reforms of the Polish socialist economy. In Poland, there were several attempts to carry out economic reforms, but in most cases, the experiments failed. I therefore examined why the reforms failed, and why reform ultimately stalled in deadlock. I focused on the stiffness of basic architecture of the “traditional” system, the structural cyclicity of the reforms, the political limits of deepening of socialist reforms, compatibility and interactivity between the platform of the system and functioning mechanisms. Reasons for inability to build an effective system through reform of the socialist economy can be traced back to the rigidity of the platform. The logic wove into the basic architecture withdraw the functioning mechanism, which was partially improved in order to fit the environment, to the original logic. This rigidity of the platform formed cyclicity of the economic reform. Therefore, the system does not function efficiently if the platform is not essentially replaced. However, the basic architecture of the platform is an ideological base of the socialist system, and changing this lead to the denial of socialism. These are the limitations of economic reforms in the socialist system. This inflexibility also caused the collapse of the system and it inevitably led to the systemic transformation. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-09-10 |
| Volume | volume42 |
| Issue | issue2 |
| Start Page | 21 |
| End Page | 45 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Polish |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002401094 |
| JaLCDOI | 10.18926/OER/21509 |
|---|---|
| Title Alternative | Limitation of the Local Government as a Mediator between Agriculture andCommercial Industries, and Possibilities of an Intermediate Company as a Replacement ～Through an Analysis of the Ebetsu Wheat Flour Case～ |
| FullText URL | oer_042_1_025_042.pdf |
| Author | Yabuki, Yuhei| Hiramatsu, Yukari| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-06-25 |
| Volume | volume42 |
| Issue | issue1 |
| Start Page | 25 |
| End Page | 42 |
| ISSN | 0386-3069 |
| 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 | 120002311027 |
| JaLCDOI | 10.18926/OER/21508 |
|---|---|
| Title Alternative | A Sketch on Accounting Control ～ From the Standpoint of Management Accounting Theory ～ |
| FullText URL | oer_042_1_017_023.pdf |
| Author | Wada, Junzo| |
| Abstract | This Note focuses on Management Control Systems and Accounting Control Function. The assertions and reputations rely on capacity problems are crucial point of views around the control function. Whenever discussing the modern management accounting theory, the management control system are based as platform theory. But more careful analysis and regards on control function are needed for building up modern management accounting theory. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-06-25 |
| Volume | volume42 |
| Issue | issue1 |
| Start Page | 17 |
| End Page | 23 |
| ISSN | 0386-3069 |
| 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 | 120002310970 |
| JaLCDOI | 10.18926/OER/21507 |
|---|---|
| Title Alternative | On stabilization of chaotic economic growth using capital nationalization and birth control |
| FullText URL | oer_042_1_001_016.pdf |
| Author | Yokoo, Masanori| |
| Abstract | 生産を含む世代重複モデルにおいて，２つのマクロ政策の混合を検討する。ひとつは，政府が資本や土地などの資産を国有化し，民間部門に永続的に貸与することである。もうひとつは，産児制限などにより人口成長率を制御することである。政府が存在しない単純な経済では，一般に定常状態は，ひとつの最適性の条件である黄金律を満たさないが，第１の政策により発生する定常状態のひとつは黄金律を満たす。しかし，その黄金律定常状態は，必ずしも動学的安定性を持たず，場合によっては，カオス的な不変集合に含まれる。特にそのような場合に，第２の政策として，カオスの特性を利用するOGY 法を援用することで，人口成長率を任意に小さな振れ幅で制御しながら，不規則に変動する成長循環経路を黄金律均斉成長経路に同期させる方法を議論する。 |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-06-25 |
| Volume | volume42 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 16 |
| ISSN | 0386-3069 |
| 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 | 120002310956 |
| JaLCDOI | 10.18926/OER/20369 |
|---|---|
| Title Alternative | On the Theoretical Character of Lenin's "Imperialism" |
| FullText URL | oer_17_3-4_349_367.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1986-02-28 |
| Volume | volume17 |
| Issue | issue3-4 |
| Start Page | 349 |
| End Page | 367 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 120002310854 |
| JaLCDOI | 10.18926/OER/20368 |
|---|---|
| Title Alternative | Imperialismustheorie und "Das Kapital" |
| FullText URL | oer_18_4_133_155.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1987-03-20 |
| Volume | volume18 |
| Issue | issue4 |
| Start Page | 133 |
| End Page | 155 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 120002310739 |
| JaLCDOI | 10.18926/OER/20367 |
|---|---|
| Title Alternative | Lenin on Capitalism and the National Question |
| FullText URL | oer_19_3-4_277_297.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1988-01-20 |
| Volume | volume19 |
| Issue | issue3-4 |
| Start Page | 277 |
| End Page | 297 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 120002310879 |
| JaLCDOI | 10.18926/OER/20366 |
|---|---|
| Title Alternative | On the History of Marxist Theories (I) |
| FullText URL | oer_23_1_133_152.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1991-06-28 |
| Volume | volume23 |
| Issue | issue1 |
| Start Page | 133 |
| End Page | 152 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 120002310802 |
| JaLCDOI | 10.18926/OER/20365 |
|---|---|
| Title Alternative | On the History of Marxist Theories (II) |
| FullText URL | oer_23_2_125_145.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1991-10-16 |
| Volume | volume23 |
| Issue | issue2 |
| Start Page | 125 |
| End Page | 145 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 120002310846 |
| JaLCDOI | 10.18926/OER/20364 |
|---|---|
| Title Alternative | On the History of Marxist Theories (III) |
| FullText URL | oer_23_4_139_158.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1992-02-26 |
| Volume | volume23 |
| Issue | issue4 |
| Start Page | 139 |
| End Page | 158 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 120002310712 |
| JaLCDOI | 10.18926/OER/20363 |
|---|---|
| Title Alternative | On the History of Marxist Theories (IV) |
| FullText URL | oer_24_1_123_135.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1992-05-26 |
| Volume | volume24 |
| Issue | issue1 |
| Start Page | 123 |
| End Page | 135 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 120002310753 |
| JaLCDOI | 10.18926/OER/20362 |
|---|---|
| Title Alternative | On the History of Marxist Theories (V) |
| FullText URL | oer_25_3_453_467.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1994-02-25 |
| Volume | volume25 |
| Issue | issue3 |
| Start Page | 453 |
| End Page | 467 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 110000129716 |
| JaLCDOI | 10.18926/OER/20361 |
|---|---|
| Title Alternative | On the History of Marxist Theories (VI) |
| FullText URL | oer_26_1_097_112.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1994-06-24 |
| Volume | volume26 |
| Issue | issue1 |
| Start Page | 97 |
| End Page | 112 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 110000129754 |
| JaLCDOI | 10.18926/OER/20360 |
|---|---|
| Title Alternative | On the History of Marxist Theories (VII) |
| FullText URL | oer_26_2_075_089.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1994-09-01 |
| Volume | volume26 |
| Issue | issue2 |
| Start Page | 75 |
| End Page | 89 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 110000129766 |
| JaLCDOI | 10.18926/OER/20359 |
|---|---|
| Title Alternative | On the History of Marxist Theories (VIII) |
| FullText URL | oer_27_4_181_198.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1996-03-11 |
| Volume | volume27 |
| Issue | issue4 |
| Start Page | 181 |
| End Page | 198 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| File Version | publisher |
| NAID | 110000129809 |
| JaLCDOI | 10.18926/OER/20116 |
|---|---|
| Title Alternative | Arkadiusz Tarnowski, Polska i Japonia 1989-2004. Stosunki polityczne, gospodarcze i kulturalne (Poland & Japan 1989-2004. Political, Economic, Cultural Relations). Warszawa: Wydawnictwo TRIO, 2009, 544pp. |
| FullText URL | 41_4_047_054.pdf |
| Author | Taguchi, Masahiro| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-03-31 |
| Volume | volume41 |
| Issue | issue4 |
| Start Page | 47 |
| End Page | 54 |
| ISSN | 0386-3069 |
| 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 | 120002310797 |
| JaLCDOI | 10.18926/OER/20115 |
|---|---|
| Title Alternative | Study on Employee Welfare System in China: Interview with Companies in the Northeast region of China. |
| FullText URL | 41_4_017_045.pdf |
| Author | Matsuda, Yoichi| Yu, Nan| |
| Abstract | This paper examines contemporary aspects of employee welfare system in China Companies，by mainly using interview as research method (March, 2009; one small size company and big size one in the Northeast region of China). It also examines the content of the welfare system in terms of social security, company policies, and problems involved in the operation, while comparing them to Japanese companies. Major findings from this research include the followings. (1) In China, companies increasingly regard employee welfare system as important policies (cf: improving the stability of the work force,or employee motivation etc), in human resource management like Japanese. (2) After the 1978 the reform and door-opening movements Chinese, companies have faced some ploblems(cf:high cost) with their welfare System.While welfare system at Chinese companies have been on the increase,there has not so much a paradigm shift as one found in Japan,from employees relying on benefits provided by the companies to promotion of employee's self independent and autonomy. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-03-31 |
| Volume | volume41 |
| Issue | issue4 |
| Start Page | 17 |
| End Page | 45 |
| ISSN | 0386-3069 |
| 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 | 120002310882 |
| JaLCDOI | 10.18926/OER/20114 |
|---|---|
| Title Alternative | Introductory Remarks on Profit Management |
| FullText URL | 41_4_001_016.pdf |
| Author | Wada, Junzo| |
| Abstract | This paper contains that institutional stage of the historical development on profit management. Especially, focusing to the cross points for standard costing and budgeting process, the most important meanings among the controversies are revealed. On this side, some notable materials from NACA-National Association of Cost Accountants-are required for the best examination of the control concept. Assumptions of standard costs at manufacturing process obtain a smoother induction of budgeting and budgeting as alternatives for standard cost control is more effective. Whenever productive capacity has gone over sales force, emerging idle costs is unavoidable. The beginnings of controlling idle capacity means the early days of profit control differ from cost control. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-03-31 |
| Volume | volume41 |
| Issue | issue4 |
| Start Page | 1 |
| End Page | 16 |
| ISSN | 0386-3069 |
| 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 | 120002310837 |
