検索結果 4934 件
| 著者 | 小山 文彦| |
|---|---|
| 発行日 | 2007-05-01 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 119巻 |
| 号 | 1号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 平松 祐司| |
|---|---|
| 発行日 | 2008-05-01 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 120巻 |
| 号 | 1号 |
| 資料タイプ | 学術雑誌論文 |
| JaLCDOI | 10.18926/OER/13154 |
|---|---|
| タイトル（別表記） | A Comparative Study of Fair Value Measurements in SFAS No.157 and IFRS Discussion Paper |
| フルテキストURL | 40_1_031_061.pdf |
| 著者 | 小西 範幸| 藤原 華絵| |
| 抄録 | The disclosure of fair value in financial reporting is of great interest and useful to preparers, auditors, users and regulators. The purpose of our article is that the Discussion Paper on Fair Value Measurement (DP) which International Accounting Standards Board (IASB) published in November 2006 is in analyzing. The DP is aimed at addressing requests from a number of interested parties seeking additional guidance on the measurement of fair value. International Financial Reporting Standards (IFRS) already require some assets, liabilities and equity instruments to be measured at fair value in some circumstances. However, guidance on measuring fair value is dispersed throughout IFRS and is not always consistent. The DP is not about expanding the use of fair value in financial reporting, but about how to codify, clarify and simplify the guidance that is at present dispersed widely in IFRS. In the US the Financial Accounting Standards Board (FASB) has already issued an accounting standard in September 2006, SFAS No.157 “Fair Value Measurements”, on which work was well advanced before the IASB launched its own project. Three statements were issued by publicity of SFAS No157. The first issue is the Exposure Draft “Fair Value Measurement” in June 2004, the second issue is Working Draft “Fair Value Measurement” in October 2005, and revised Working Draft issued in March 2006. SFAS No.157 establishes a single definition of fair value together with a framework for measuring fair value for financial reports prepared in accordance with US generally accepted accounting principles. Consistently with its commitment to the convergence of IFRS and US GAAP, IASB decided to use the US standard as the starting point for its own deliberations. The DP is the first stage of the IASB’s fair value measurement project. Comparing DP with SFAS No.157 and the three statements in our article, it comes out that DP almost agree with SFAS No.157 as concerns fair value measurement concept. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2008-06-10 |
| 巻 | 40巻 |
| 号 | 1号 |
| 開始ページ | 31 |
| 終了ページ | 61 |
| ISSN | 03863069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 著作権者 | 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 120002310679 |
| 著者 | 児玉 順一| |
|---|---|
| 発行日 | 2008-05-01 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 120巻 |
| 号 | 1号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 猶本 良夫| 山辻 知樹| 白川 靖博| 高岡 宗徳| 藤原 康宏| 田辺 俊介| |
|---|---|
| 発行日 | 2008-05-01 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 120巻 |
| 号 | 1号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 勝瑞 哲也| |
|---|---|
| 発行日 | 2008-03-25 |
| 出版物タイトル | |
| 資料タイプ | 学位論文 |
| 著者 | 中川 彩| |
|---|---|
| 発行日 | 2008-03-25 |
| 出版物タイトル | |
| 資料タイプ | 学位論文 |
| 著者 | アレハンドロ ソト グティエレス| |
|---|---|
| 発行日 | 2007-09-30 |
| 出版物タイトル | |
| 資料タイプ | 学位論文 |
| 著者 | 池田 正徳| |
|---|---|
| 発行日 | 2008-05-01 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 120巻 |
| 号 | 1号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 松岡 賢市| 青山 一利| 小山 幹子| 橋本 大吾| 朝倉 昇司| 一戸 辰夫| 谷本 光音| 豊嶋 崇徳| |
|---|---|
| 発行日 | 2008-05-01 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 120巻 |
| 号 | 1号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 豊岡 伸一| 伊達 洋至| |
|---|---|
| 発行日 | 2008-05-01 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 120巻 |
| 号 | 1号 |
| 資料タイプ | 学術雑誌論文 |
| JaLCDOI | 10.18926/fest/12834 |
|---|---|
| フルテキストURL | 13_097_101.pdf |
| 著者 | Khan Md. Harunor Rashid| Md. Mohiuddin| M. Rahman| |
| 抄録 | Non-symbiotic diazotrophic systems for biological nitrogen fixation (BNF) in agriculture are most promising but the possibility for the extension of nitrogen fixation by rice is still speculative. Accordingly, the present study was conducted for the Enumeration, isolation and identification of nitrogen fixing bacterial strains at seedling stage (30 days after seed sowing) in rhizosphere of rice (BR 10, Oryza sativa L.) grown in Non-Calcareous Grey Flood Plain soil of Bangladesh. The soil is classified as ‘Inceptisol’ order and ‘Aquept’ suborder. It was identified as ‘Dhamrai series’, had ‘silt’ texture, pH 7.1 and 5.5 C/N ratio. The present results of the microbial tests on the rice rhizosphere soil evinced that out of 263 isolates, only 91 were branded as nitrogen fixing organisms per gram of soil, which was about 34.6 % of the total isolates. As per selection criteria, four individual strains were considered for identification. Biochemical tests were conducted for proper identification and the selected strains were identified as Enterobacter spp., Klebsiella spp., Bacillus spp. and Azospirllum spp. |
| キーワード | Azospirllum spp. Bacillus spp. diazotrophs Enterobacter Spp. Klebsiella spp. and Oryza sativa. |
| 出版物タイトル | 岡山大学環境理工学部研究報告 |
| 発行日 | 2008-03 |
| 巻 | 13巻 |
| 号 | 1号 |
| 開始ページ | 97 |
| 終了ページ | 101 |
| ISSN | 1341-9099 |
| 言語 | 英語 |
| 論文のバージョン | publisher |
| NAID | 120002304761 |
| JaLCDOI | 10.18926/fest/12820 |
|---|---|
| タイトル（別表記） | Survey Study of Resident Awareness on Waste Final Disposal Site |
| フルテキストURL | 13_035_042.pdf |
| 著者 | 羅 明振| 小野 雄策| 小野 芳朗| 栗原 考次| |
| 抄録 | As construction of final waste disposal site is essential recently, a problem where we should build it becomes important issue. However, public opposition occurs for the construction because the final waste disposal site has negative image such as pollution of various kinds, increase of traffic volume and noise by truck and bulldozer, and aggravation of living conditions. Public opposition is the most critical problem in constructing final waste disposal site. The source of public opposition has been characterized as NIMBY or not-in-my-yard. This paper presents a survey of the resident awareness on final waste disposal site, and attempts to find factors which affect the public opposition using logistic regression analysis and CART(classification and regression tree). |
| キーワード | final waste disposal site resident awareness public opposition logistic regression analysis CART(classification and regression tree) |
| 出版物タイトル | 岡山大学環境理工学部研究報告 |
| 発行日 | 2008-03 |
| 巻 | 13巻 |
| 号 | 1号 |
| 開始ページ | 35 |
| 終了ページ | 42 |
| ISSN | 1341-9099 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002304860 |
| JaLCDOI | 10.18926/fest/12814 |
|---|---|
| フルテキストURL | 13_001_005.pdf |
| 著者 | Chegbeleh Larry Pax| 西垣 誠| Akudago John Apambilla| Alim Md. Abdul| 小松 満| |
| 抄録 | In an effort to secure the comfort of all aspect of life and security through electricity production, research, nuclear weapons production and medical uses, radioactive waste is being generated throughout the world as a result. Without pro – active management and protection, the hazardous nature of radioactive materials can pose serious threats to human health and the environment. A waste containment or disposal facility is required to isolate the waste from man and the biosphere to avoid any undue radiation exposure. Deep geological repository or disposal facility is considered as an effective way to isolate high level radioactive waste, HLW from the human environment, for which a multi – barrier system plays a very significant role. In this paper, literature collection was carried out, aimed to overview the present knowledge about the concepts of repository for HLW and to identify technologies that are currently available in the nuclear industry worldwide and the current state of barrier technologies for hazardous waste sites. |
| キーワード | repository bentonite radioactive waste swelling buffer and backfill materials |
| 出版物タイトル | 岡山大学環境理工学部研究報告 |
| 発行日 | 2008-03 |
| 巻 | 13巻 |
| 号 | 1号 |
| 開始ページ | 1 |
| 終了ページ | 5 |
| ISSN | 1341-9099 |
| 言語 | 英語 |
| 論文のバージョン | publisher |
| NAID | 120002304817 |
| JaLCDOI | 10.18926/bgeou/12813 |
|---|---|
| タイトル（別表記） | A Synchronic and Diachronic Analysis of the Word 'Creature' : With Special Reference to Richardson's Epistolary Novels |
| フルテキストURL | 137_115_124.pdf |
| 著者 | 脇本 恭子| |
| 抄録 | The present paper aims at examinig the word 'creature' from both synchronic and diachronic perspectives. The first section begins with providing several definitions of 'creature,' along with its etymology, in reference to such major dictionaries as the Oxford English Dictionary and Johnson's A Dictionary of the English Language(1755). In the subsequent three sections, the frequency and the collocation of this word are investigated through Richardson's Pamela and Clarissa as our main linguistic materials. A comparative discussion is made with several literary works from the late 16th to the early 19th centuries. Our final purpose here is to explore one of the stylistic features peculiar to 'sentimentalism' - a literary trend in eighteenth century English where Richardson played a significant role as its founder. |
| キーワード | 'creature' Richarson Clarissa 感情表現 sentimentalism |
| 出版物タイトル | 岡山大学教育学部研究集録 |
| 発行日 | 2008-02-25 |
| 巻 | 137巻 |
| 開始ページ | 115 |
| 終了ページ | 124 |
| ISSN | 0471-4008 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002304881 |
| JaLCDOI | 10.18926/bgeou/12810 |
|---|---|
| タイトル（別表記） | The Process of a Search for Meaning in Middlemarch |
| フルテキストURL | 137_091_102.pdf |
| 著者 | 福永 信哲| |
| 抄録 | The present paper focuses attention on the process of a search for meaning conducted by Dorothea the major protagonist in George Eliot's Middlemarch during her days of the honeymoon in Rome. The process of her growing awareness of Casaubon her husband's pathetic reality is seen to represent her emergence from narcissistic idealism into a higher vision of seeing things as they are and sympathizing with fallible fellow beings. First it is made clear that Dorothea's self-idealized sense of devotion in regard to her subsequent husband Will Ladislaw the romantic voice of George Eliot's own. Then we place the process of Dorothea's self-discovery in the light of the author's own spiritual autobiography. Lastly we bring into focus a stylistic analysis of the discource depicting Dorothea's awakening. Thus we see how scientific imagination and the romantic vision of seeing into a whole organic unity behind the seeming miscellaneousness strike a subtle balance in the conception of Dorothea's drama. |
| キーワード | 意味解釈 歴史主義的聖書批評 実験科学 生理学 ロマンティシズム |
| 出版物タイトル | 岡山大学教育学部研究集録 |
| 発行日 | 2008-02-25 |
| 巻 | 137巻 |
| 開始ページ | 91 |
| 終了ページ | 102 |
| ISSN | 0471-4008 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002304833 |
| 著者 | 都津川 敏範| |
|---|---|
| 発行日 | 2007-06-30 |
| 出版物タイトル | |
| 資料タイプ | 学位論文 |
| 著者 | 渡部 昌実| |
|---|---|
| 発行日 | 2007-05-01 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 119巻 |
| 号 | 1号 |
| 資料タイプ | 学術雑誌論文 |
| JaLCDOI | 10.18926/OER/12695 |
|---|---|
| タイトル（別表記） | Polish System Transformation and Its Implication for the Technical Terms for Social Sciences |
| フルテキストURL | oer_28_1_091_122.pdf |
| 著者 | 田口 雅弘| |
| 抄録 | This note refers to recent problems of the technical terms used in the social sciences in Poland. The current system transformation process in Poland has a great influence upon the political, economic and social life. Many new technical terms are flowing into Poland with the progress of the radical transformation of the system. In part one, the author presents the general situation of the inflow of the words of foreign origin, the occurence of the new words and concepts in connection with the change of economic relations, the social life and the basic ideology of society. Part two is an introduction of new Polish basic dictionaries, other dictionaries of technical terms for social sciences, and the new texts of economics. The author also makes some comments on these dicitionaries and texts. This note is an attempt to make clear the main problems of current Polsh language for the editing work on "The Polish-Japanese-English Dictionary of Political Economic Terms". |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1996-06-05 |
| 巻 | 28巻 |
| 号 | 1号 |
| 開始ページ | 91 |
| 終了ページ | 122 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129818 |
| JaLCDOI | 10.18926/OER/12428 |
|---|---|
| タイトル（別表記） | The Rise of Interventionism in Interwar Poland −Etatism as a Development Strategy− |
| フルテキストURL | oer_037_2_001_017.pdf |
| 著者 | 田口 雅弘| |
| 抄録 | Introducing the discussions and practices of Polish etatism in 1930's, this article presents the historical process that the state control was strengthened and etatism became a main development strategy of the Polish government. One of the main problems of the economic policy of interwar Poland was economic backwardness and stagnation. The economic liberalism was a main current of economic ideology in the government (as an at least official standpoint), as well as the industrial world and academic circles. However, the economic liberalism and the political democratization couldn't solve these economic problems. The political situation was stabilized by Pilsudski's Coup D'etat, but the economic structural problem was still left (Chapter 1). Chapter 2 introduces arguments about interventionism and the controversy over an economic planning. The thoughts of an economic planning of the Polish Communist Party of Poland (KPP), the Polish cooperatism, the economic calculation debate, and the development policy of technocrats, would be worth paying attention. The so called "April Constitution" (1935) and the Great Depression (1929−1935) are analyzed in Chapters 3 and Chapter 4. The Great Depression shook the trust in market and the fundamental idea of economic liberalism. In 1935, new constitution was promulgated, and the president got a strong authority. Such a situation strengthened the tendency to etatism. In Chapter 5, the Central Industrial Region (COP) constructed on the base of etatistic ideology is empirically analyzed. It seemed effective not only in temporary economic stabilization, but in structural change of Polish economy that stands in long−term perspective. However, the construction of the Central Industrial Region was interrupted by World War II. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2005-09-10 |
| 巻 | 37巻 |
| 号 | 2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 | 120005816929 |