JaLCDOI 10.18926/OER/41484
タイトル(別表記) On Seasonality in the East Seto Area BSI Series
フルテキストURL oer_031_1_001_017.pdf
著者 西田 小百合| 藤本 利窮|
抄録 This paper analyzes the nature of seasonality in quarterly observations for the East Seto Area BSI series. We begin with quantitative mesures of seasonality. Most series have at least 30 percent of their non-trend variation mopped up by seasonal dummy variables alone. We turn to tests of the order of integration. Unit root tests are applied to determine whether the seasonal component in each variable exhibits stochastic nonstationality. 36 series are found to have a seasonal unit root only and the remaining series are almost stationary. This implies that the the ΔΔ(4) transform, frequently implicitly embodied in any seasonal adjustment program, leads to overdifferencing.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-06-10
31巻
1号
開始ページ 1
終了ページ 17
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129991
JaLCDOI 10.18926/OER/41483
タイトル(別表記) The Essential Problems of Management of Japanese Container Ports
フルテキストURL oer_032_4_201_231.pdf
著者 津守 貴之|
出版物タイトル 岡山大学経済学会雑誌
発行日 2001-03-10
32巻
4号
開始ページ 201
終了ページ 231
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130077
JaLCDOI 10.18926/OER/41482
フルテキストURL oer_032_4_193_200.pdf
著者 Fujimoto, Takao|
出版物タイトル 岡山大学経済学会雑誌
発行日 2001-03-10
32巻
4号
開始ページ 193
終了ページ 200
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130078
JaLCDOI 10.18926/OER/41481
タイトル(別表記) On the City of Sheffield about the Year 1900
フルテキストURL oer_032_4_175_191.pdf
著者 下野 克己|
出版物タイトル 岡山大学経済学会雑誌
発行日 2001-03-10
32巻
4号
開始ページ 175
終了ページ 191
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130076
JaLCDOI 10.18926/OER/41480
タイトル(別表記) Adam Smith's Criticism of James Steuart's Theory of Banking
フルテキストURL oer_032_4_161_174.pdf
著者 新村 聡|
抄録 This paper considered why and how Adam Smith criticized James Steuart's theory of Banking. In Lectures on Jurisprudence Adam Smith had a quite optimistic view about the stableness of banking system. But after the financial crisis in Scotland in 1760s and 1770s, especially the bankrupt of the Ayr Bank in 1772, Smith changed his early optimistic view of banking system. In Wealth of Nations Smith criticized Steuart's theory of banking, because Smith thought that its influence might be one of the major causes of the bankrupt of the Ayr Bank and the financial crisis in Scotland in 1772.
出版物タイトル 岡山大学経済学会雑誌
発行日 2001-03-10
32巻
4号
開始ページ 161
終了ページ 174
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130075
JaLCDOI 10.18926/OER/41479
タイトル(別表記) Some Notes on Capacity and Value
フルテキストURL oer_032_4_149_159.pdf
著者 和田 淳三|
抄録 This Article mainly focuses to the relationship between capacity and value. Recent Developments on Management Accounting rely on the theory of Value Chain heavily. For instance, supply chain management and customer relation management are from same origin. M. E. Porter insists that realization ofcompetitive advantage pay much more attention to strategic position inside specific industry; however, concrete measurements for profitable zoning are still vague. On the other side, traditional cost measurements keep to be fine tuned for tracking path on resource consumption. As one of such critical areas, capacity theory is more supportive for the analysis. Capacity theory has some theoretical features for the integration resource consumption and value creation. Restructuring of management accounting demands rational measurement methods on costs and value. This introduction to capacity theory might provide a handhold for remaking Legacy System.
出版物タイトル 岡山大学経済学会雑誌
発行日 2001-03-10
32巻
4号
開始ページ 149
終了ページ 159
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130074
JaLCDOI 10.18926/OER/41478
タイトル(別表記) Labor Movement and Japanese Immigrants in Washington State, 1922-1924
フルテキストURL oer_032_4_125_147.pdf
著者 黒川 勝利|
抄録 After the Seattle General Strike of 1919, the relationship between labor organizations and Japanese immigrants in Washington State became friendly. There were, however, many problems remained. When the big railroad shop strike occurred in the United States in 1922, one ofthe Japanese companies in Seattle sent strikebreakers to the railroad shops of Auburn. Almost all the Japanese in Auburn protested strongly against it because they wished to preserve a good relationship between white labor unions and the Japanese society there. Their appeal to the United Northwest Japanese Association in Seattle was, however, practically rejected by its executives. In 1924, U. S. Congress passed the Japanese Exclusion Act. Newspapers in Seattle, the Seattle Times, the Seattle Post-Intelligencer and the Seattle Star welcomed the decision of the Congress. Only the Seattle Union Record, the organ of the Seattle Central Labor Council, was critical to the Exclusion Act and sympathetic to the Japanese in Seattle. The policy of the Union Record was, however, not supported unanimously by a large majority of the organized labor in those days. The influence of conservatives was becoming stronger in the Washington State labor movement. They had bad feeling on Japanese immigrants and were critical against the policy of Harry Ault, the editor ofthe Union Record.
出版物タイトル 岡山大学経済学会雑誌
発行日 2001-03-10
32巻
4号
開始ページ 125
終了ページ 147
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130072
JaLCDOI 10.18926/OER/41477
フルテキストURL oer_032_4_101_123.pdf
著者 Takemura, Shosuke|
抄録 There is a saying that 'look before you leap'. Though many economists look to be acquainted with the commonly accepted vision ofSchumpeter, I am wondering if it isn't time now to think over the appropriateness. His view about a certain mixed structure with monopoly and competition is the typical subject. In this paper I'll focus his logic of the competitive power I've seen in his several works. The main points are as follows. His competitive power vision is well understood by utilizing a certain meaning of 'rivalry' I call it. The reason is simply that this kind of power is agreeable to producing innovative activities. As some conclusions I will assert that Schumpeter's competitive power is filled with lots of splendid ideas for the modern economic theory. His prominent point, so to speak, consists in the balance between the innovative activities and the possible equilibrium in rivalry.
出版物タイトル 岡山大学経済学会雑誌
発行日 2001-03-10
32巻
4号
開始ページ 101
終了ページ 123
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130073
JaLCDOI 10.18926/OER/41476
タイトル(別表記) The Evolution of Industries and the Public Policies for the Creation of New Business
フルテキストURL oer_032_4_065_100.pdf
著者 新田 光重|
抄録 In the latter half in 1990's, the extensive public policies for promoting newly establishment of the enterprise (for example, "Law for facilitating the creation of New Business" enforced in 1999) were introduced in Japan. In this paper, I would like to search the theoretical background of such policy as the policy for promoting evolution of industry that the innovative activities were accompanied by newly establishment and discontinuance ofbusiness of the enterprise. To begin with, I carried out the fact finding on the relation between newly establishment and discontinuance of business using the data of "The 1999 Establishment and Enterprise Census." And I verified some hypotheses on the evolution of industries which Acs and Audretsch (1991) and Audretsch (1995) presented and tried the reexamination of these hypotheses. I set the increasing rate of newly establishment (the number of employee base) and the increasing rate of discontinuance of business (the number of employee base) during 1996-1999 period as main variables. I carried out the regression analysis on manufacturing industries and service industries (industrial classification of 2 and 3 digits), and confirmed that there was the positive correlation between the increasing rate of newly establishment and the increasing rate of discontinuance of business. I examined the ratio of increasing rate of discontinuance of business and increasing rate of newly establishment (D / E ratio) on enterprise scale (by the number of employee base) and industrial sector (industrial classification of 2 digits). As the result, I confirmed that the D / E ratio described the V-shaped curve with the extension of enterprise scale in many industrial sectors. I consider that the base point of this V-shaped curve shows minimum efficient scale. I confirmed that there was the positive correlation between this minimum efficient scale (D / E ratio at V-shaped base point) and employment increasing rate of the industrial sector. Based on these results of analysis, I describe some policy implications on the public policies for the newly establishment of enterprises and the initial support and growth support for the newly-established and smallscale enterprises.
出版物タイトル 岡山大学経済学会雑誌
発行日 2001-03-10
32巻
4号
開始ページ 65
終了ページ 100
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130071
JaLCDOI 10.18926/OER/41475
タイトル(別表記) Estate Management and Administration of the Family Estate in the Victorian Prosperous Period; the Case of the 7th Duke of Devonshire
フルテキストURL oer_032_4_031_064.pdf
著者 阿知羅 隆雄|
抄録 The Duke of Devonshire was a traditional landed aristocrat, who owned, according to the 'New Doomsday Book' of 1873, the seventh largest land, out of which he gained the second largest gross rental in the English landed aristocracy. He formed its central core. William Cavendish (1808-1884), who inherited the Dukedom in 1858, has been taken as a classic Mid-Victorian improving landlord. His entrepreneurship mainly covered the industrialisation and urbanisation of Barrow-in-Furness. In 1846 he constructed the Furness Railway as a means of developing his own iron mines, in the 1860's created the Barrow Haematite Steel Co. Ltd. and in the early 1870's a group of firms, which were related to the export of the steel rail. The firms respectively worked as elements which composed the productive forces for the use of landnature, and as a whole they created a regional structure of productive forces for the use of natural resources. The Cavendishes completely grasped these firms, at first as 'a proprietary railway', next as a 'Furness Railway-Cavendish organism', and lastly as the 'Furness Railway's Industrial Empire'. It was made possible owing to the prosperity of England as World Factory that the landowner transformed his own wealth into the capital on a large scale, led by the interest of his estate management. This was the process of forming a 'Capital-Landownership Complex' proper to Modern England, in which on one hand the landowner partly came to base on the capital, and on the other hand English Capitalism mobilized the wealth ofthe landowner to the capital. The aim of this paper is to study the Duke of Devonshire's finance which supported the aggressive estate management. It brings light on the followings; 1. the 6th Duke's Finance in the 1850's, through the close study of the Chief Agent's General Statements of Income and Expenditure, 2. the state of the Duke Family's finance on the 7th Duke's succession to the Dukedom, through the careful examination of his the letters and diary, 3. his estate management and its finance between 1858 and 1884, through the analysis ofthe summary statement.
出版物タイトル 岡山大学経済学会雑誌
発行日 2001-03-10
32巻
4号
開始ページ 31
終了ページ 64
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130070
JaLCDOI 10.18926/OER/41474
タイトル(別表記) The Decisive Day. On October 9, 1989, in Leipzig
フルテキストURL oer_032_4_001_029.pdf
著者 藤本 建夫|
抄録 The history of DDR ended when the Wall between East and West Berlin fell down on November 9, 1989. Just one month before the Wall fell down, on October 9, 70,000 citizens demonstrated in Leipzig (at that time, the population of the city was 550,000). Though this demonstration was illigal, the authorities couldn't stop it. The success of this demonstration caused a rapid loss ofthe authority of the system. What caused this situation was that the citizens of Leipzig accumulated various dissatisfactions against the economic, political and social system and that the system itself couldn't solve their dissatisfactions. The problem was who organized these dissatisfactions. In Leipzig, the church became the place where the citizens concentrated and the demonstration succeeded through the mediation of Masur, the director of Gewandhaus, between the citizens and the party (SED) in Leipzig.
出版物タイトル 岡山大学経済学会雑誌
発行日 2001-03-10
32巻
4号
開始ページ 1
終了ページ 29
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130069
JaLCDOI 10.18926/OER/41473
タイトル(別表記) Integrated Marketing Communications by The Body Shop in Japan (1990-1995): How does a company communicate values to consumers ?
フルテキストURL oer_032_3_075_091.pdf
著者 栗木 契|
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-11-20
32巻
3号
開始ページ 75
終了ページ 91
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 120000943035
JaLCDOI 10.18926/OER/41472
タイトル(別表記) Review of the Prudence Policy in Japan from the Viewpoint of Economic Uncertainty
フルテキストURL oer_032_3_053_074.pdf
著者 西垣 鳴人|
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-11-20
32巻
3号
開始ページ 53
終了ページ 74
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130067
JaLCDOI 10.18926/OER/41471
タイトル(別表記) Kibi Plateau City: Planning Process and Evaluation by Questionnaire to Residents
フルテキストURL oer_032_3_001_051.pdf
著者 中村 良平|
抄録 '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.
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-11-20
32巻
3号
開始ページ 1
終了ページ 51
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130065
JaLCDOI 10.18926/OER/41470
タイトル(別表記) Die vom Advokaten H. Graichen 1848 verfasste Petition an die deutsche Nationalversammlung (2)
フルテキストURL oer_032_2_155_172.pdf
著者 松尾 展成|
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-09-10
32巻
2号
開始ページ 155
終了ページ 172
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130059
JaLCDOI 10.18926/OER/41469
タイトル(別表記) 3 Rittergüter und ihre Ortschaften in Sachsen in dar ersten Hälfte des19 Jahrhunders
フルテキストURL oer_032_2_115_154.pdf
著者 松尾 展成|
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-09-10
32巻
2号
開始ページ 115
終了ページ 154
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130060
JaLCDOI 10.18926/OER/41468
フルテキストURL oer_032_2_099_113.pdf
著者 Furumatsu, Noriko|
抄録 In this paper, we construct a model which explains a change in demand for education, considering an individual preference for the higher education (university). We suppose that the individual preference for education depends on the average level of education in a society and changes drastically at some level. We consider a possibility that diffusion of education brings about discontinuous increase in demand for education, and examine the optimal educational policies in dynamic setting.
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-09-10
32巻
2号
開始ページ 99
終了ページ 113
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130064
JaLCDOI 10.18926/OER/41467
タイトル(別表記) Income Distribution and Tax Reforms in Aging Japan
フルテキストURL oer_032_2_059_098.pdf
著者 岡本 章|
抄録 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.
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-09-10
32巻
2号
開始ページ 59
終了ページ 98
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130063
JaLCDOI 10.18926/OER/41466
タイトル(別表記) Corporate Ideologies and Visions of Top-managements in the Local Small Manufacturing Industries
フルテキストURL oer_032_2_035_057.pdf
著者 戸前 壽夫|
抄録 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.
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-09-10
32巻
2号
開始ページ 35
終了ページ 57
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130062
JaLCDOI 10.18926/OER/41465
タイトル(別表記) Amendments to Auditing Standards and Rules
フルテキストURL oer_032_2_001_033.pdf
著者 児嶋 隆|
抄録 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.
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-09-10
32巻
2号
開始ページ 1
終了ページ 33
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000130061