result 1554 件
| JaLCDOI | 10.18926/OER/48234 |
|---|---|
| Title Alternative | MATSUO, Nobushige,Studium über die Geschichte der Ablösungen der feudalen Renten in Sachsen |
| FullText URL | oer_043_4_087_091.pdf.pdf |
| Author | Kato, Fusao| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2012-03-15 |
| Volume | volume43 |
| Issue | issue4 |
| Start Page | 87 |
| End Page | 91 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| Copyright Holders | Copyright © 2012 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019237937 |
| JaLCDOI | 10.18926/OER/48233 |
|---|---|
| Title Alternative | A Study on the Economic Effects of Public Debt in Japan |
| FullText URL | oer_043_4_065_086.pdf.pdf |
| Author | Hirano, Masaki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2012-03-15 |
| Volume | volume43 |
| Issue | issue4 |
| Start Page | 65 |
| End Page | 86 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2012 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019237913 |
| JaLCDOI | 10.18926/OER/48232 |
|---|---|
| Title Alternative | J. H. Clapham, An Economic History of Modern Britain, vol. 1, Britain on the Eve of the Railway Age, 1820-1850（1926）, Outline, Chap. 5 |
| FullText URL | oer_043_4_051_063.pdf.pdf |
| Author | Ichinose, Atsushi| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2012-03-15 |
| Volume | volume43 |
| Issue | issue4 |
| Start Page | 51 |
| End Page | 63 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2012 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019237901 |
| JaLCDOI | 10.18926/OER/48231 |
|---|---|
| Title Alternative | Postal Services Administration Controversies in Japan Regarded as a Doctrinal History（Ⅲ）：An Evaluation from a viewpoint of international comparisons |
| FullText URL | oer_043_4_015_049.pdf.pdf |
| Author | Nishigaki, Narunto| |
| Abstract | The purpose of this paper is to re-evaluate the four positions of the postal administration disputes discussed in our previous papers, which can be regarded as political positions peculiar to Japan in a global viewpoint based on precedence researches of the international comparisons about postal reforms in several countries, such as Germany, UK and New Zealand, and on international comparison analysis original with this paper. After the work above, we will also re-evaluate“ The Postal Service Privatization Law”（ passed in the time of Koizumi Administration） and“ The Postal Reform Bills”（ under parliamentary discussion when this paper was written） each other. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2012-03-15 |
| Volume | volume43 |
| Issue | issue4 |
| Start Page | 15 |
| End Page | 49 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| Copyright Holders | Copyright © 2012 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019234857 |
| JaLCDOI | 10.18926/OER/48230 |
|---|---|
| Title Alternative | An analysis on economic rationality of legal contracts in the tax avoidance cases |
| FullText URL | oer_043_4_001_013.pdf.pdf |
| Author | Kobayashi, Hiroaki| |
| Abstract | As the tax agency had aggressively examined and determined the suspected tax avoidance schemes, several litigations were sued by the taxpayers. The tax agency has justified its tax assessments based on the‘restructured contract approach in private law’, however, the court has not always judged favorable decisions. The main purpose of this article is to reconsider the economic rationality of tax avoidance scheme from a viewpoint of the possibility of earning a sufficient pre-tax profit. To clarify this purpose, I introduce the two major cases for tax avoidance litigation, the Film-lease case where the agency finally won and the Aircraft-lease case where the agency lost. Through the contrast of these cases, I would mention how the tax reduction effects were created in the schemes and whether the economic substances of these lease business activities can be recognized without the tax reduction effects. I would finally suggest how the tax agency would conduct tax examinations against the tax avoidance schemes. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2012-03-15 |
| Volume | volume43 |
| Issue | issue4 |
| Start Page | 1 |
| End Page | 13 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2012 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019234829 |
| JaLCDOI | 10.18926/OER/47299 |
|---|---|
| Title Alternative | 427 Japaner/Innen in Sachsen 1873−1998, verbesserte Auflage |
| FullText URL | oer_043_3_049_071.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-12-01 |
| Volume | volume43 |
| Issue | issue3 |
| Start Page | 49 |
| End Page | 71 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019162539 |
| JaLCDOI | 10.18926/OER/47298 |
|---|---|
| Title Alternative | A Study on the Expansion of Public Expenditure in Japan |
| FullText URL | oer_043_3_029_048.pdf |
| Author | Hirano, Masaki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-12-01 |
| Volume | volume43 |
| Issue | issue3 |
| Start Page | 29 |
| End Page | 48 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019162534 |
| JaLCDOI | 10.18926/OER/47297 |
|---|---|
| Title Alternative | Factors facilitating technology reuse - An estimation from patent citation data - |
| FullText URL | oer_043_3_015_028.pdf |
| Author | Inuzuka, Atsushi| |
| Abstract | 同一企業内における特許引用を，顕在技術の再活用と埋没技術の再活用とに区分した上で，これらの技術の再活用条件に関する探索的分析を行った。分析の結果，顕在技術の再利用は，必ずしも漸進的なものではないことが示された。また，再活用された技術の価値向上をもたらす要因に関する探索的分析からは，顕在技術と埋没技術の再利用との間に幾らかの差異を見出す一方で，特許引用同士における同一発明者の存在は，これらの価値向上に対し有意な寄与をもたらしていないことが明らかになった。 |
| Keywords | 埋没技術 (buried technology) 顕在技術 (manifest technology) 再活用 (technology reuse) 特許引用 (patent citation) 審査請求 (examination request) |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-12-01 |
| Volume | volume43 |
| Issue | issue3 |
| Start Page | 15 |
| End Page | 28 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019162507 |
| JaLCDOI | 10.18926/OER/47296 |
|---|---|
| Title Alternative | A study on the conflict and intertwine of the accounting standards and the tax law in asset losses |
| FullText URL | oer_043_3_001_013.pdf |
| Author | Kobayashi, Hiroaki| |
| Abstract | This paper first refers to the key concept of recognition of asset losses under the corporate tax law. The tax law basically restricts the loss deduction and imposes requirements of "settlements" with a fact of physical or monetary damage for the special loss deduction unless potential nonrecognized losses may be deducted under the accounting standards from the viewpoint of disclosure for asset fair values. This loss deduction rule is derived from the foreseeability and legal stability in calculation of taxable income. This paper secondly explains the content and legislative context of the recent amendments in the depreciation system and allowance expenses. Some allowance systems has been repealed in order to enlarge the tax base and increase the tax revenue, however, the accelerated depreciation, newly introduced system in the recent corporate tax reform, brought a broad accrual expense, where it caused an opposite result to the tax base. I would rather mention the background of the past tax reforms and suggest the range of estimated accrual expenses should be more broadened. Finally, this paper would clarify the contemporary signification in the loss deduction rule. ASBJ has issued the cumulative accounting standards for the global convergence, and is now required the final decision for the IFRS adoption. It would likely be said that harmonization between the accounting and tax enforcement would be continuously pursed through this convergence process. The loss deduction rule would have a vital role in the fair value measurement in tax accounting, where tax income and each tax item on a balance sheet are measured by an index with high accuracy and legal settlement. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-12-01 |
| Volume | volume43 |
| Issue | issue3 |
| Start Page | 1 |
| End Page | 13 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019162496 |
| JaLCDOI | 10.18926/OER/47078 |
|---|---|
| Title Alternative | Takashi Onishi, Tokumi Odagiri, Ryohei Nakamura, Hiroyuki Yasujima, Kou Fujiyama A Marginal Hamlet |
| FullText URL | oer_043_2_065_073.pdf |
| Author | Kandatsu, Haruki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-09-26 |
| Volume | volume43 |
| Issue | issue2 |
| Start Page | 65 |
| End Page | 73 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40018962708 |
| JaLCDOI | 10.18926/OER/47077 |
|---|---|
| Title Alternative | J. H. Clapham, An Economic History of Modern Britain, vol.1, Britain on the Eve of the Railway Age, 1820−1850（1926）, Outline |
| FullText URL | oer_043_2_045_063.pdf |
| Author | Ichinose, Atsushi| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-09-26 |
| Volume | volume43 |
| Issue | issue2 |
| Start Page | 45 |
| End Page | 63 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40018962707 |
| JaLCDOI | 10.18926/OER/47076 |
|---|---|
| FullText URL | oer_043_2_029_044.pdf |
| Author | Xuan, Chao| Nakamura, Ryohei| |
| Abstract | This paper treats the empirical issue related to the urban productive efficiency. First, we construct a model incorporating urban inefficiency term and estimate a stochastic frontier production function at urban level. Next, we compare technical efficiency across Chinese cities during 1997-2007 by using estimated results. The urban technical inefficiency effect is found to be significant in many cities. Then, in the way of constructing the specification of the technical inefficiency in terms of various capital explanatory variables, we analyze the determinants of technical inefficiency of individual cities, and explore how the urban technical inefficiency is influenced by capital density, FDI, the domestic investment, while the impact of technical inefficiency on capital variables is investigated. From the empirical results, FDI is able to reduce effectively the technical inefficiency. Capital intensive industry would be the engine of economic growth in the future. |
| Keywords | technical inefficiency urban productivity stochastic frontier approach chinese cities |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-09-26 |
| Volume | volume43 |
| Issue | issue2 |
| Start Page | 29 |
| End Page | 44 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | English |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40018962706 |
| JaLCDOI | 10.18926/OER/47075 |
|---|---|
| Title Alternative | Before and After the Merger of Municipalities: The Case of Okayama Prefecture |
| FullText URL | oer_043_2_001_027.pdf |
| Author | Nakamura, Ryohei| Watanabe, Takashi| |
| Abstract | This study concerns about before and after the merger of municipalities focusing on the case of Okayama Prefecture. By conducting questionnaire survey on municipalities, we examine the change of public service, tax burden, and resident consciousness. By expanding municipal areas it is becoming difficult to pick up needs of residents while some efficiency is attained by scale effects. Thus in order to overcome financial deficit and maintain public services it is quite important for all local municipalities to find out new basic industry for obtaining export money. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-09-26 |
| Volume | volume43 |
| Issue | issue2 |
| Start Page | 1 |
| End Page | 27 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40018962705 |
| JaLCDOI | 10.18926/OER/46794 |
|---|---|
| Title Alternative | Postal Services Administration Controversies in Japan Regarded as a Doctrinal History（Ⅱ）: Concerning Anti-Privatization Arguments and Criticisms for Systemic Problems in Postal Services |
| FullText URL | oer_043_1_019_052.pdf |
| Author | Nishigaki, Narunto| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-06-15 |
| Volume | volume43 |
| Issue | issue1 |
| Start Page | 19 |
| End Page | 52 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40018880949 |
| JaLCDOI | 10.18926/OER/46793 |
|---|---|
| Title Alternative | Memoirs of the Past Thirty Years at Okayama University |
| FullText URL | oer_043_1_001_017.pdf |
| Author | Kandatsu, Haruki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-06-15 |
| Volume | volume43 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 17 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40018880948 |
| Author | Matsumoto, Toshiro| |
|---|---|
| Published Date | 2011-03-18 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume42 |
| Issue | issue4 |
| Content Type | Others |
| Author | Matsuo, Nobushige| |
|---|---|
| Published Date | 2011-03-18 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume42 |
| Issue | issue4 |
| Content Type | Others |
| JaLCDOI | 10.18926/OER/44392 |
|---|---|
| Title Alternative | On the History of Marxist Theories （XVI） |
| FullText URL | oer_042_4_119_130.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-03-18 |
| Volume | volume42 |
| Issue | issue4 |
| Start Page | 119 |
| End Page | 130 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002835630 |
| JaLCDOI | 10.18926/OER/44391 |
|---|---|
| Title Alternative | Creation of a “Simulated Market” for Product Development and Marketing: A Case of a Jeans Manufacturer |
| FullText URL | oer_042_4_104_117.pdf |
| Author | Takahashi, Shiori| Yabuki, Yuhei| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-03-18 |
| Volume | volume42 |
| Issue | issue4 |
| Start Page | 104 |
| End Page | 117 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002835629 |
| JaLCDOI | 10.18926/OER/44390 |
|---|---|
| Title Alternative | Postal Services Administration Controversies in Japan Regarded as a Doctrinal History (I) Mainly the Debates within Koizumi Administration on the Reform |
| FullText URL | oer_042_4_077_102.pdf |
| Author | Nishigaki, Narunto| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-03-18 |
| Volume | volume42 |
| Issue | issue4 |
| Start Page | 77 |
| End Page | 102 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002835628 |
