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JaLCDOI 10.18926/OER/41574
タイトル(別表記) 'We Will Construct Our Assembly Line' (II) : the Case of the Tahara No.1 Plant of Toyota
フルテキストURL oer_030_4_303_331.pdf
著者 清水 耕一|
抄録 Since the beginning of 1990 s, Toyota has been pursuing a new direction in its human resource management and assembly work. After encountering a labor crisis-labor shortage and high turn over of young workers-during the economic boom provoked by the "financial bubble" toward the end of 1980 s, Toyota's management and Union discussed ways of making the work more attractive. Based on this discussion, the production engineering division developed a new assembly line concept realized firstly at Toyota Kyushu plant (1992), applied also to Toyota's Motomachi No.2 plant (1994), Tahara No.1 plant (1995) and Motomachi No.1 plant (1996). Among these plants, the construction of the assembly line at Tahara No.1 Plant constitutes a unique case in the fact that it was not the production engineering division, but the foremen, supervisors and engineers belonging to the plant who conceived and constructed this new assembly line. Moreover, in order to realize what they considered as their ideal assembly line, they proposed to the product development center an important change of car structure and parts design from the very beginning of product development where the so called "concurrent engineering" has started. The second part of this paper deals with the 'Kaizen' activities in order to realize their "ideal assembly line" after construction. In the concluding section, I emphasize the fact that the 'Kaizen' activities at Toyota are now centered on humanization of work certainly without renouncing efforts towards cost reduction.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4号
開始ページ 303
終了ページ 331
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129978
JaLCDOI 10.18926/OER/41573
タイトル(別表記) Relevance, Reflexibility and Context of the Cost Accounting System : A Viewpoint of Cost Accounting Change
フルテキストURL oer_030_4_267_302.pdf
著者 渡辺 岳夫|
抄録 We have argued that cost accounting system should be modified in accordance with the purpose for using them and the context. Because no cost accounting system that is relevant in every business or environment exists. Relevant cost accounting system is determined in a particular environment and context. This mode of thought relates directly to proposition which develops to explain the theory of 'cost accounting change'. This paper examines the relationships among the purpose, reflexibility and contexts of cost accounting system. The analysis based on reflexibility theory and some previous studies for activity-based costing and contingency theory indicated that: 1) Actual reflexibility about existing cost accounting was associated with two contextual variables: product diversity and process complexity. 2) A reflexibility required mainly through the purpose for using cost accounting was associated with two contextual variables: competitive strategy and perceived environment uncertainty. Finally, we concluded that the relevance of cost accounting was lost and 'cost accounting change' became necessary when the level of actual reflexibility didn't fit that of required reflexibility.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4号
開始ページ 267
終了ページ 302
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129977
JaLCDOI 10.18926/OER/41572
タイトル(別表記) An Essay on Japanese Version of Big-Bang from the Personal Users' Viewpoints
フルテキストURL oer_030_4_239_266.pdf
著者 西垣 鳴人|
抄録 Japanese version of Big-Bang is not independent of the previous reformations on the financial system in Japan since 1980's, which has firstly attempted for the purpose of increasing the convenience of the customers of financial institutions and of the users of financial markets. Big-Bang in Japan, however, has been treated as if it had other more political or macro-economic aims such as demand stimulating effect or breaking the financial hollowing of Tokyo market, and the improvement of the convenience has practically been ranked as a secondary object. This paper contemplates Japanese version of Big-Bang from the view-point of personal users and customers, who themselves are per se central figures of financial deregulation, and we'll consider the merits and demerits of our Big-Bang for them (or ourselves). In our consideration, we separate the wealthy persons, who have the ability to invest a financial commodity of more than ten millions yen without hesitation, from other ordinary persons, who have no ability to do so. And this paper indicates that, as the result of Big-Bang in Japan, the wealthy people would be able to get the great profits in addition to the profits belonging to ordinary people. But this paper also indicates another fact that wealthy class might suffer from greater losses such as market risks than those of ordinary class. The immediate subject of the proper authorities should be the legislation connected with the users' protections. We think that the postponement ofsuch legislation in Japan must be the clear evidence that the convenience of personal users has been treated as a secondary end.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4号
開始ページ 239
終了ページ 266
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129976
JaLCDOI 10.18926/OER/41571
タイトル(別表記) Actual Meaning ofthe Aggregate Equality and Inequalities in the Transformation Problem
フルテキストURL oer_030_4_213_237.pdf
著者 和田 豊|
抄録 Three aggregate equalities have been discussed in the transformation problem in Marxian economics: total value =total price of production; total surplus value = total profit; total value product = total revenue. Marx thought that all the aggregate equalities hold simultaneously but nowadays the following three views are opposed to each other: (1) One which denies all the aggregate equalities (2) One which holds anyone ofthe aggregate equalities (3) One which holds any two or three ofthe aggregate equalities. The first and the second views do not need any modification of the definition ofvalue and / or price ofproduction whereas the last view does. The author takes the second view to assume total value = total price of production for the analysis of unequal exchange of embodied labour. The other two aggregate equalities do not hold under the assumption. The author insists that it does not mean the failure of the labour theory of value because the inequality between total surplus value and total profit as well as the inequality between total value product and total revenue indicate the possibility of additional unequal exchanges of embodied labour beyond the redistribution of surplus value among capitals.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4号
開始ページ 213
終了ページ 237
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129975
JaLCDOI 10.18926/OER/41570
タイトル(別表記) What Firm do Women Workers Use Child-care Leave Program?
フルテキストURL oer_030_4_185_211.pdf
著者 脇坂 明|
抄録 This paper analyses actual uses of child-care leave program by workers based upon two data sources. This is the first research which focus on firm-level use of child-care leave program. One of the interesting findings is a negative relationship between women's share of firms and use of child-care leave program. My conclusion is that an introduction of child-care leave program leads firms to hesitate to hire women workers because women cost relatively high.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4号
開始ページ 185
終了ページ 211
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129974
JaLCDOI 10.18926/OER/41569
タイトル(別表記) On the New Academic Achievements concerning the Historical Studies on the Iron and Steel Industry in Northeast China Attained by T. Matsumoto
フルテキストURL oer_030_4_167_183.pdf
著者 松本 俊郎|
抄録 This paper is aimed at summing up T. Matsumoto's recent academic achievements regarding Anshan Iron & Steel Co. in northeast China. The important facts raised therein are as follows. AISC rapidly recovered its facilities in the first half of 1950s. The production level of AISC resumed its maximum prewar level between 1952 to 1954. How was it possible to restore the equipment which had been heavily damaged from the WWII and the Chinese Civil War in such a short period? A marvelous reconstruction of AISC in 'Three Year Reconstruction Period' after 1949 was a result realized by the combination of many factors: (1) exceptional enthusiasm for reconstruction among young Chinese engineers and workers who were sent to Anshan and trained there; (2) the flexible man power policy of Eight Route Army controlling their hostile emotion to the ex-enemies, pursuing the latest and rational know-how, and challenging to create a new steel production technology; (3) availability and cooperation of the Japanese and the ex-Nationalist Chinese engineers; (4) remaining equipments and captured documents; (5) experience and skills ofremaining Chinese workers. With all these five factors combined, AISC dramatically recovered its facility, and restored its prewar level in a few years.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4号
開始ページ 167
終了ページ 183
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129973
JaLCDOI 10.18926/OER/41568
タイトル(別表記) Establishment of Zhu Rongji Cabinet and the Chinese Society Observed through Abbreviations with Numerals
フルテキストURL oer_030_4_133_165.pdf
著者 岡 益巳|
抄録 In this study, I will clarifY, through abbreviations with numerals, the phases of Chinese society around the time of the establishment of Zhu Rongji Cabinet. Zhu Rongji Cabinet was established in March 1998. Zhu is nicknamed 'Economic Czar' because of his 'outstanding' ability. In his inaugural address, he expressed his fundamental policies by a trilogy of slogans, that is, "yi-ge quebao, san-ge daowei, wu-ge gaige" or "the one guarantee, the three implementations, the five reforms". He seems to like abbreviations with numerals as political slogans. Two slogans, "yue fa san-zhang" (the three rules to be kept) and "wuxiang yaoqiu" (the five demands), are to encourage an administrative reform. The phase, "si fenkai, yi wanshan" (the four separations and the one perfection), is also his slogan to reform the food circulation system. I try to treat abbreviations with numerals made and used not only by top leaders in Beijing, but also by local leaders. This is one of the merits of this paper. Local slogans are usually ignored when abbreviations are compiled. They, however, often reflect in a vivid way various problems which the Chinese society today faces.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4号
開始ページ 133
終了ページ 165
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129972
JaLCDOI 10.18926/OER/41567
タイトル(別表記) Forestry Development and Tribals in India
フルテキストURL oer_030_4_111_132.pdf
著者 真実 一美|
抄録 Since the independence, India have established well-organized system of protection for the tribals which actually means the indigenous peoples. This system has the constitutional safeguards, reservation in the Parliament and State Legislatures and reservation in government service and so on. Government also has conducted various area development plans and projects for tribals. But actual life of tribals has been worsening. In India there are over 200 tribal groups and their population was about 51.5 millions which constitutes 7.5% of total population in 1981. Many of them are even now depending heavily on forest for hunting, shifting cultivation and collection of various forest products which are called Minor Forest Produce (MFP). MFP is important for tribals to get foods and money income. But after the British colonization, colonial government nationalized forest and started to deprive their traditional rights to forest including MFP under the colonial forest policies. Main objective ofthese policies is commercial utilization of forest. Independent India succeeded to the colonial policies. Recently concerns to environment and tribals are rising. But the basic objective of forest policies and administaration is to foster the development of commercial forestry. One of such example is Baster Pine Plantation Project which started in 1976 in Madhya Pradesh state. Such a monoculture of forestry is threatening the life of tribals.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4号
開始ページ 111
終了ページ 132
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129971
JaLCDOI 10.18926/OER/41566
タイトル(別表記) The Problem of Mendicity in London, 1800-1824
フルテキストURL oer_030_4_073_110.pdf
著者 吉尾 清|
抄録 The purpose of this paper is to consider the problem of mendicity in London during 1800-1824. This paper shows that Matthew Martin's reports and the activities of the Society for the Suppression of Mendicity had a great influence on public policies toward the vagrants. First, I took up Martin's enquiry into the state of mendicity from 1800 to 1803. He endeavoured to discover the nature and extent of mendicity and to offer some suggestions for the general suppression of this evil. His report, in the form of a Letter to Lord Pelham on the State of Mendicity in the Metropolis, was published in 1803, and reissued in 1811. The members of Parliament acknowledged the problem of mendicity because of his reports. Secondly, I examined the reports ofthe Society for the Suppression of Mendicity founded in 1818. The managers of the Mendicity Society had already prepared the draft of this bill, when the subject of vagrancy was brought before the House of Commons. The views taken by the Mendicity Society were adopted in the vagrancy act of 1824.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4号
開始ページ 73
終了ページ 110
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129970
JaLCDOI 10.18926/OER/41565
タイトル(別表記) Des innovations dans le cycle budgétaire des communes françaises - Lebudget fonctionnel et le contrôle de gestion: de laM12 à l'AB -
フルテキストURL oer_030_4_035_071.pdf
著者 中西 一|
抄録 Dans quelques collectivités locales japonaises, on commence à projeter, ces dernières années, l'introduction du nouveau budget fonctionnel (Performance Budgeting), qui a développé après l'échec du budget de programme aux Etats-Unis, où il s'équipe des indicateurs de performance et intégre le plan, le budget, les enquête des demandes administratives et l'évaluation courante des politiques. On pourrait l'assimiler à la M 12, le cadre comptable des communes de plus de 10,000 habitants qui s'est introduit en 1964 et qui avait la nomenclature fonctionnelle et le calcul des coûts complets de la section de fonctionnement, et au développement récent du contrôle de gestion des collectivités locales françaises dans le cadre de la théorie française de la gestion publique. Par rapport au budget fonctionnel, la qualité des approches françaises est le fondement solide de l'analyse des coûts, et leurs défaut est non intégration de la planification, du marketing, de l'évaluation a posteriori, surtout celle des impactes (outcomes), dans le budget ou le calcul des couts. Par ailleurs, la théorie française nous propose toute une gamme de choix sur la répartion des coûts indirectes, le budget et la comptabilité parcentres de résponsabilités sans répartion, le direct-costing, les coûts complets et l'ABC / ABM. La possibilité de l'utilisation générale des tableaux de bord, qui sont très similaires aux indicateurs de performance anglo-saxons, est aussi ouverte pour la gestion intérieure d'une organisation. Cette théorie nous propose aussi la possibilité de la confection des deux budgets, budget de comptabilité financière et celui de comptabilité de gestion. Cette remarque nous aiderait de sortir des malentendus autour du budget fonctionnel japonais. Quel type de budget à choisir dépend de nos objectifs dans la réforme budgétaire. Ce qui compte, c'est de ne pas attendre ce qui ne peut pas être attendu dans chaque méthode.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4号
開始ページ 35
終了ページ 71
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129969
JaLCDOI 10.18926/OER/41564
タイトル(別表記) Rethinking the U. S. Intergovernmental Fiscal Relations - Is It Time for the Theory of Fiscal Federalism to Change ? -
フルテキストURL oer_030_4_001_033.pdf
著者 小泉 和重|
抄録 The porpose of this paper is to examine the change of U. S. fiscal federalism. During 90-mids, there are signs that the features of American intergovernmental expenditure relations are changing slowly. The signs are the following three. Firstly, AFDC was abolished by welfare reform in 1994. Function of income redistribution partly shifted from central government to state government. Secondly, education financing system, primary local service, has been reformed by legal challenge since the Serrano v. Prest cases in 1976. In many states, the accountability of education financing has shifted from school districs to the state. Thirdly, many states recently have established rainy day (or budget stabilization) funds. While the rainy day funds could be used as a discretionary policy to stabilize the state economy, they are introduced to ease budgetary pressures. The states have become to strengthen a fiscal roll, income redistribution, local public good provision and stabilization, through the three changes. The meaning and causes of the changes can't be explained by the theory offiscal federalism.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
4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 110000129968
JaLCDOI 10.18926/OER/41563
タイトル(別表記) Some Notes on 「Taylor Collection」
フルテキストURL oer_030_3_409_446.pdf
著者 和田 淳三|
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
3号
開始ページ 409
終了ページ 446
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129963
JaLCDOI 10.18926/OER/41562
タイトル(別表記) A Dominant Cause of the Changing Structure of Profession in Chugoku and Shikoku Areas - A Case of Tertiary Profession -
フルテキストURL oer_030_3_387_408.pdf
著者 武村 昌介|
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
3号
開始ページ 387
終了ページ 408
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129962
JaLCDOI 10.18926/OER/41561
タイトル(別表記) Rational Expectation and True Uncertainty
フルテキストURL oer_030_3_365_385.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 1999-03-10
30巻
3号
開始ページ 365
終了ページ 385
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129961
JaLCDOI 10.18926/OER/41560
タイトル(別表記) Preservation of Disk Contents of N88-BASIC Type
フルテキストURL oer_030_3_353_364.pdf
著者 藤本 喬雄|
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
3号
開始ページ 353
終了ページ 364
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129960
JaLCDOI 10.18926/OER/41559
フルテキストURL oer_030_3_345_351.pdf
著者 Fujimoto, Takao|
抄録 This note is a sequel to the previous one published in this journal (Vol. 30, No.1). In that article, we used one of mean value theorems to prove the univalence of a nonlinear mapping based on the qualitative regularity ofthe Jacobian matrix. The qualitative regularity is a property of a matrix whose regularity is shown to be valid by using only the sign patterns of mappings involved. In this note, we extend the result into a vector space over an integral domain. The vectors themselves are of n-tuples of elements in the integral domain. This integral domain is totally ordered, and some natural properties are assumed concerning this order. First two lennnata are given, and the first one is in fact a sort of mean value theorem for mappings from a direct product of discrete spaces into a discrete space, and utilizes mathematical induction. The second lemma depends on the fact that theory of matrices and determinants can be constructed also on a ring except for inverse matrix. Finally, our main proposition derives from the very integrity of a given domain. Another merit of the result is that the domain of a mapping need not be convex, and can be even a set oflattice points.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
3号
開始ページ 345
終了ページ 351
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 120002696039
JaLCDOI 10.18926/OER/41558
タイトル(別表記) Imari-Porzellan und Frühes Meißner Porzellan (1)
フルテキストURL oer_030_3_315_343.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 1999-03-10
30巻
3号
開始ページ 315
終了ページ 343
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129959
JaLCDOI 10.18926/OER/41557
タイトル(別表記) Chinese Society Today Observed through Abbreviations with Numerals (Ill)
フルテキストURL oer_030_3_281_313.pdf
著者 岡 益巳|
抄録 My study on abbreviations with numerals consists of three parts. This is the last part. Many abbreviations with numerals have been used as political slogans by the Chinese Communist Party. I try to clarify, by analyzing those abbreviations, the phases of Chinese society today. In this part of my study, I deal with those which belong to such social phenomena as ① corruption of the Party leaders and the government officials,② disturbance ofthe peace, ③ educational problems, etc. My study has revealed that abbreviations with numerals are devided into four groups, that is, those which show ① policies by the central Party and Government, ② policies by the local governments and enterprises, ③ nationwide social phenomena, and ④ local phenomena. Many abbreviations belonging to ① and ③ will appear in dictionaries in the future, and those belonging to ② and ④ will not. The latter, however, reflects the various problems that China now faces, and enables us to understand her. Abbreviations are so simple in structure that they are often ambiguous. "San-tong", for example, sometimes means "the three direct links between the two sides of Taiwan Straits", and sometimes means "the three kinds oflifeline in case ofcalamity".
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
3号
開始ページ 281
終了ページ 313
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129958
JaLCDOI 10.18926/OER/41556
タイトル(別表記) Optimality of the Stein Type Confidence Interval of Variance
フルテキストURL oer_030_3_271_280.pdf
著者 永田 靖|
抄録 In this paper the optimality of the Stein type confidence interval of the disturbance variance among the class of pre-test confidence interval after the pre-test for a linear hypothesis on coefficients is considered. The Stein type confidence interval is a member in the class with a critical value, say c. It is known that the Stein type confidence interval is the best in the subclass which consists of the pre-test confidence intervals with a smaller critical value than c. It is shown that an extension of the optimality to a larger class is not possible.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
3号
開始ページ 271
終了ページ 280
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129956
JaLCDOI 10.18926/OER/41555
タイトル(別表記) Recent Debate on the Transformation Problem in Western Countries
フルテキストURL oer_030_3_247_270.pdf
著者 和田 豊|
抄録 This paper makes a brief survey of the debate on the transformation problem in Western countries during the last decade. Many studies on the problem at this period have strong concern for the 'New Approach' proposed by Dumenil, Foley and Lipietz in 1980's and various evaluations of the 'New Approach' exist which are quite far from reaching any consensus. Szumski, Carchedi and Haan, for example, try to solve the problem in their criticisms ofthe 'New Approach'. Such situation reflects different views of the transformation problem. While the advocates of the 'New Approach' want to analyse the income distribution between capital and labour, its critics tend to consider prices of production as a consequence of capitalistic unequal exchanges of labour. According to the author, the second view is more appropriate on the transformation problem. The ultimate origin of incomes can be generally sought to productive labour expenses without introducing prices of production but the levels of incomes can be determined only after investigating prices ofproduction concretely. The author also points out that the debate in 90's has not progressed so rapidly as in and before 80's.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-03-10
30巻
3号
開始ページ 247
終了ページ 270
ISSN 0386-3069
言語 日本語
論文のバージョン publisher
NAID 110000129955