result 33758 件
| JaLCDOI | 10.18926/OER/41471 |
|---|---|
| Title Alternative | Kibi Plateau City: Planning Process and Evaluation by Questionnaire to Residents |
| FullText URL | oer_032_3_001_051.pdf |
| Author | Nakamura, Ryohei| |
| Abstract | 'Kibi Plateau City' had been planned in 1974 and its construction started in 1981. Construction plan is divided into two intervals. The former interval of the construction plan was completed in 1993. The latter interval, however, has been freezing due to the local financial crisis of Okayama Prefecture. This paper first reviews planning process of 'Kibi Plateau City' and picks up current problems by statistical data and articles of newspapers. Secondly, questionnaire is made up and implemented to residents. Finally, according to the results of the questionnaire an evaluation of 'Kibi Plateau City' is proposed. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-11-20 |
| Volume | volume32 |
| Issue | issue3 |
| Start Page | 1 |
| End Page | 51 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130065 |
| JaLCDOI | 10.18926/OER/41470 |
|---|---|
| Title Alternative | Die vom Advokaten H. Graichen 1848 verfasste Petition an die deutsche Nationalversammlung (2) |
| FullText URL | oer_032_2_155_172.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 155 |
| End Page | 172 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130059 |
| JaLCDOI | 10.18926/OER/41469 |
|---|---|
| Title Alternative | 3 Rittergüter und ihre Ortschaften in Sachsen in dar ersten Hälfte des19 Jahrhunders |
| FullText URL | oer_032_2_115_154.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 115 |
| End Page | 154 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130060 |
| JaLCDOI | 10.18926/OER/41467 |
|---|---|
| Title Alternative | Income Distribution and Tax Reforms in Aging Japan |
| FullText URL | oer_032_2_059_098.pdf |
| Author | Okamoto, Akira| |
| Abstract | This paper examines the effects of changes in the variance of income distribution on both capital accumulation and social welfare in Japan, the society with an aging population. To analyze the problem, we adopt a simulation approach for an extended life-cycle general equilibrium model of overlapping generations with continuous income distribution. The simulation results indicate that the changes in the variance affect economic variables under a progressive tax scheme but they do not under a proportional tax scheme. The results also show that social welfare greatly increases as the variance shrinks. Therefore, the recent shift in Japan, where the taxation system has tended in effect to become flat, may cause a significant damage to social welfare. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 59 |
| End Page | 98 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130063 |
| JaLCDOI | 10.18926/OER/41466 |
|---|---|
| Title Alternative | Corporate Ideologies and Visions of Top-managements in the Local Small Manufacturing Industries |
| FullText URL | oer_032_2_035_057.pdf |
| Author | Tomae, Hisao| |
| Abstract | This paper is concerned with corporate ideologies and visions of topmanagements in the local small manufacturing industries. We assume that corporate ideologies are unchanging values and that visions of topmanagement evolve according to actual interaction. Further we assume that visions are both value and factual premises. The questionnaire survey is analyzed. The analyses imply the followings. (1) Even in the local small companies, visions of top-managements are important for corporate performance. (2) In high performance small companies of local area, visions of top-managements relate to corporate ideologies. (3) In the high performance small companies, when top-management want to challenge projecting strategies, the projecting strategies are related to visions of top-managements and corporate ideologies. (4) In the high performance small companies, visions of top-managements and corporate ideologies lead to flexibility modification, but in low performance small companies oflocal area, field levels lead to flexibility modification. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 35 |
| End Page | 57 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130062 |
| JaLCDOI | 10.18926/OER/41465 |
|---|---|
| Title Alternative | Amendments to Auditing Standards and Rules |
| FullText URL | oer_032_2_001_033.pdf |
| Author | Kojima, Takashi| |
| Abstract | In 1991 the Business Accounting Deliberation Council ofthe Ministry of Finance completely amended Auditing Standards and Rules after the interval of twenty-five years. In the amendment the Council referred to Statements on Auditing Standards (SASs) promulgated by the American Institute of Certified Public Accountants (AICPA). A minor amendment in relation to Statement ofCash Flows has been made since 1991. The AICPA issued SASs from No.69 to No.91 after the 1991's amendments of Japanese Auditing Standards and Rules. They include important subjects such as a relationship between accounting standards and auditing standards, responsibility of auditors, uncertainties and the entity's ability to continue as a going concern. The subjects should be considered in the forthcoming amendment of Japanese Auditing Standards and Rules. Japanese Auditing Standards and Rules have points at issue to be considered for improvement in the right of SASs as well as the subjects. The Japanese Institute of Certified Public Accountants (JICPA), which issues Reports of Auditing Standards Committee as the interpretations of Auditing Standards and Rules, now seems to have the ability to establish auditing standards. Accordingly, the JICPA has to be a body to promulgate auditing standards. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 1 |
| End Page | 33 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130061 |
| Author | Uchida, Toyoshi| |
|---|---|
| Published Date | 2000-06-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume32 |
| Issue | issue1 |
| Content Type | Article |
| Author | Otsuka, Toshiaki| |
|---|---|
| Published Date | 2000-06-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume32 |
| Issue | issue1 |
| Content Type | Article |
| Author | Sato, Masashi| |
|---|---|
| Published Date | 2000-06-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume32 |
| Issue | issue1 |
| Content Type | Article |
| JaLCDOI | 10.18926/OER/41461 |
|---|---|
| Title Alternative | Die vom Advokaten H.Graichen1848 verfasste Petition an die deutsche Nationalversammlung (1) |
| FullText URL | oer_032_1_107_123.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 107 |
| End Page | 123 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130042 |
| JaLCDOI | 10.18926/OER/41460 |
|---|---|
| Title Alternative | An Analysis of the lnformation Industry District of the Sapporo Area in Japan |
| FullText URL | oer_032_1_085_105.pdf |
| Author | Eshima, Yoshihiro| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 85 |
| End Page | 105 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130046 |
| JaLCDOI | 10.18926/OER/41459 |
|---|---|
| Title Alternative | Tentative Standards for Attestation Engageme - In Comparison with Canadian Standards - |
| FullText URL | oer_032_1_069_083.pdf |
| Author | Kojima, Takashi| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 69 |
| End Page | 83 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130041 |
| JaLCDOI | 10.18926/OER/41456 |
|---|---|
| Title Alternative | Heterogeneous Labor Endowments and Tax Reforms in Aging Japan: Progressive Taxes and Intragenerational Redistribution |
| FullText URL | oer_032_1_001_048.pdf |
| Author | Okamoto, Akira| |
| Abstract | This paper examines the effects of a progressive labor income tax scheme and a progressive consumption tax scheme on capital stock and on intragenerational wealth distribution in Japan, the society with an aging population. To analyze the problem, we adopt a simulation approach for an extended life-cycle general equilibrium model of overlapping generations. As a progressive tax is likely to mitigate the inequality of resource distribution, it is crucial to allow for the existence of heterogeneous labor. This is incorporated by assuming that each cohort has three representative individuals with equal tastes but unequal annual labor endowments, corresponding to three income classes, namely, low, middle, and high income classes. As the simulation results indicate, a progressive labor income tax shrinks the inequality in the distribution of wealth, while a progressive consumption tax furthers slightly. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 48 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130040 |
| Author | Miyamoto, Mari| |
|---|---|
| Published Date | 2010-09-30 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Takehana, Yasuhiko| |
|---|---|
| Published Date | 2010-09-30 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Miike, Tomohiro| |
|---|---|
| Published Date | 2010-09-30 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Shimizudani, Takeshi| |
|---|---|
| Published Date | 2010-09-30 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Machida, Yoriko| |
|---|---|
| Published Date | 2010-09-30 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Sakamoto, Atsushi| |
|---|---|
| Published Date | 2010-09-30 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
| Author | Oda, Makiko| |
|---|---|
| Published Date | 2010-09-30 |
| Publication Title | |
| Content Type | Thesis or Dissertation |
