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JaLCDOI 10.18926/OER/41638
フルテキストURL oer_028_3_047_060.pdf
著者 山本 清|
抄録 Government auditing has been moving to the international harmonisation because of an increase in public accountability and the activities ofthe International Organisation of Supreme Audit Institutions (INTOSAI). Supreme Audit Institutions (SAIs) in developed countries are, however, fairly different in functions and influence on the government. This paper focuses on these differences and shows they have been caused by each SAI's rational behaviour for its clients.
出版物タイトル 岡山大学経済学会雑誌
発行日 1996-12-05
28巻
3号
開始ページ 47
終了ページ 60
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000129841
著者 Enomoto, Satoru|
発行日 1996-08-28
出版物タイトル 岡山大学経済学会雑誌
28巻
2号
資料タイプ データ・データベース
JaLCDOI 10.18926/OER/41608
フルテキストURL oer_029_4_125_132.pdf
著者 Fujimoto, Takao| Ranade, Ravindra R.|
抄録 This paper presents a geometrical approach to the univalence problem for a system of cost functions. We present a natural (almost tautological) extension of a geometrical theorem due to McKenzie: our sufficient condition is related to the non-separability of two cones formed by convex combinations of the rows of the Jacobian matrix. This means that the cones spanned by the rows of Jacobian matrix (i.e., production coefficients) do not move wildly so that the two cones corresponding to the two end points (i.e., factor price vectors) cannot be separated by the hyperplane orthogonal to the vector of changes in factor prices. Unlike most ofthe previous propositions, our condition can naturally include as a special case such linear systems as having a non-singular matrix. We also give an alternative condition employing the concept of monotone functions. Dual to the above result is one more condition, which is shown to be closely connected with Kuhn's WARP-like requirement when the given functions are concave as well as homogeneous of degree one.
出版物タイトル 岡山大学経済学会雑誌
発行日 1998-03-15
29巻
4号
開始ページ 125
終了ページ 132
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000129917
JaLCDOI 10.18926/OER/41600
フルテキストURL oer_029_3_079_085.pdf
著者 藤本 喬雄|
抄録 This note is to provide a bridge between traditional local analysis for comparative statics and its global counterpart. Many economists vaguely believe that it is possible to obtain a global result by applying consecutively a series of local results. This belief is not well founded in models where parameters enter in a not-so-simple way. An example is given to show that local analysis is after all local. In the proof of the first main theorem, a consecutive use of a well known local result is employed. Some necessary assumptions are explicitly stated. Then this theorem is applied to establish another main theorem in which a simple repetitive application of local analysis may break down because some required properties cease to hold. This two-stage approach seems to be useful in tackling with other types of equations. As an application of our theorems, a general equilibrium model with Hicksian imperfect stability is taken up. A comparative statics result due to Hicks is extended to the case of global changes. An interesting point to note is that when dealing with global comparative statics, the old system plays no explicit role. Only the new system matters together with the new and old equilibrium values. Understanding this point is important when we come to consider such real situations as involve technical changes in which new processes as well as new commodities turn up.
出版物タイトル 岡山大学経済学会雑誌
発行日 1997-12-10
29巻
3号
開始ページ 79
終了ページ 85
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000129908
JaLCDOI 10.18926/OER/41593
フルテキストURL oer_029_2_061_084.pdf
著者 山本 清|
抄録 The new public mangement (NPM) has now been in fashion in many developed countries. The change from cash accounting to accrual accounting is considered an important tool in NPM. The New Zealand Government and the executive agencies in the UK transfered to accrual based budgeting and accounting, while the member countries of EU and the US Government control the expenditures in cash based. This paper aims to explain why the different approaches are adopted in public sector reforms in terms of comparative institutional analysis. Firstly, a multiprincipal and agent model, which expands the contingency model in accounting reforms into the arena of management reforms, is presented. By using the model, the reforms in the Japanese local governments are examined and their possible reforming scenarios are indicated; the reforms have the possibility of improving accountability and efficiency when NPM would be integrated with Planning, Programming and Budgeting System.
出版物タイトル 岡山大学経済学会雑誌
発行日 1997-09-05
29巻
2号
開始ページ 61
終了ページ 84
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000129897
JaLCDOI 10.18926/OER/41588
フルテキストURL oer_029_1_105_110.pdf
著者 藤本 喬雄|
抄録 The purpose of this note is to present a proposition on a sort of duality relation concerning systems of nonlinear inequalities. A useful theorem due to A.W. Tucker(1956) on duality relations valid for systems of linear inequalities was partially generalized to systems of nonlinear inequalities in Fujimoto(1980), in which a given vector-valued mapping is assumed to be either pseudoconcave or homogeneous of a positive degree. Another partial extension of Tucker's result is made in Fujimoto-Ranade(1995), where the concavity of a given mapping is required. The assumption of concavity seems too strong in a model with externalities and variable returns, and so in this note a weaker assumption of pseudoconcavity is restored with an additional requirement.
出版物タイトル 岡山大学経済学会雑誌
発行日 1997-06-05
29巻
1号
開始ページ 105
終了ページ 110
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000129875
JaLCDOI 10.18926/OER/41579
フルテキストURL oer_030_4_451_459.pdf
著者 Fujimoto, Takao| Nishimura, Joji|
抄録 In this note we consider a simple model of a service sector. In this service sector there are two types of shops, each offering distinct services at differential prices with fixed cost possibly being also unequal. When the decrease of customers is experienced by one of these two types, not both, then having less profits, those shops belonging to the damaged type can shift to the other type, thus alleviating losses on the whole. This can also mitigate the effect on tax revenue. The typical sector which the authors have in mind is that of pubs and restaurants where two types are the 'first-rate (more expensive with more services)' and the 'popular' class. Based on this model, we conduct an elementary comparative statics analysis. Most results are natural consequences, which can be inferred without using equations. And yet we supply proofs based upon equations and inequalities. Our main result is that with migration between two groups, the sector may incur less loss against the decrease in customers, especially that in the first-rate class. This means the effect on tax revenue is also milder with shiftability. Our model in this note is quite restrictive because the size of customers is exogenously given and does not respond to price differentials. Moreover in the analysis of comparative statics, the number of shops is fixed with no entry and no bankruptcy. These constraints should be removed in a more general framework.
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 451
終了ページ 459
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000129987
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/41533
フルテキストURL oer_030_1_111_116.pdf
著者 Fujimoto, Takao| Ranade, Ravindra R.|
抄録 This note is aimed at presenting an easy and simple proposition on the univalence of a given nonlinear differentiable mapping whose Jacobian matrix has sign-regularity. First the notion of sign-regularity of Jacobian matrix on a domain is defined. We classifY the sign patterns into four categories: plus, minus, zero, and the rest. The plus sign is given to the (i, j) entry of the Jacobian matrix when the i-th component function is always increasing with respect to the j-th coordinate variable, the negative sign when the function is always decreasing, and the sign of zero when the function does not include the j-th coordinate variable. Otherwise, the sign is set as an asterisk *. Our proof is simple and elementary by use ofthe mean value theorem. In the final section, we give a list of our future research topics, some of which are under way. Especially a generalization to discontinuous mappings should be interesting.
出版物タイトル 岡山大学経済学会雑誌
発行日 1998-06-10
30巻
1号
開始ページ 111
終了ページ 116
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000129990
JaLCDOI 10.18926/OER/41523
タイトル(別表記) On the Raid of US Air Force against the Manshu Iron & Steel Company in 1944
フルテキストURL oer_031_4_303_323.pdf
著者 松本 俊郎|
抄録 US Air Force bombed the Manshu Iron & Steel Company (MISC) in Anshan five times in 1944. All these air raids were organized by the 20 th Air Force of the US based in Chengdu, Sichuang province, and two attacks among five left the MISC serious damages. The B 29, the Superfortress, which was newly developed in the US and distributed to the China theater in April of 1944, was mobilized in the operations. The damage of the MISC between July to November 1944 was quite heavy, and losses to assumed output became huge as follows; coke 46.5%, pig iron 50.2%, steel ingot 58.3, rolled steel 62.4%. Those damages were, however, quickly recovered to considerably high level by March of 1945, i.e. coke 93.8%, pig iron 99.1%, steel ingot 73.2%, rolled steel 98.3%. Even after the confiscation by the Russian Red Army, the coke sector resumed its production ability to over 88% by 1953. The purpose of this paper is to clarify the degree of the air raid damages, and to describe the reconstruction process of the coke sector, which was most seriously destroyed by those bombings. The report of the United States Strategic Bombing Survey and some unknown memoirs written by the ex-staff of the MISC are used as main sources.
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-03-10
31巻
4号
開始ページ 303
終了ページ 323
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130025
JaLCDOI 10.18926/OER/41522
フルテキストURL oer_031_4_285_302.pdf
著者 Haruna, Shoji|
抄録 This paper shows that the discussion of Lambertini and Rossini (1998) as to the strategic investment levels oflabour-managed firms in a labour-managed (LM) duopoly is misleading. This is due to the fact that there is no duality between the conditions for maximisation and minimisation, and what is worse, an equilibrium needed for comparison is interior when the investment behaviour of the firms is discussed along the conventional method. We reconsider whether they overinvest or underinvest in R&D, employing a more general model with R&D spillovers. It is demonstrated that results obtained in the LM duopoly are similar to those in a conventional duopoly of profit-maximising firms.
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-03-10
31巻
4号
開始ページ 285
終了ページ 302
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130035
JaLCDOI 10.18926/OER/41521
フルテキストURL oer_031_4_277_283.pdf
著者 Fujimoto, Takao| Herrero, Carmen|
抄録 This note is to extend a well-known theorem due to Gale and Nikaido on the univalence of nonlinear mappings. Our approach is based on a simple elimination method of variables, and the key proposition used is the implicit function theorem. In terms of the condition on signs of principal minors, our result is more general than that of Gale and Nikaido since the sign of a minor can be positive or negative. Besides we require the sign condition only for the leading principal minors. On the other hand, the domain of mappings we can deal with has to be unbounded for all but one variable. In addition, the value of each principal minor must be in a finite range. Some remarks are given in the final section.
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-03-10
31巻
4号
開始ページ 277
終了ページ 283
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130034
JaLCDOI 10.18926/OER/41516
フルテキストURL oer_031_4_153_175.pdf
著者 Shimizu, Koichi|
抄録 At the end of the 20th century, the Japanese automobile industry is suffering from the long depression of Japanese economy to such an extent that sorne of Japanese carmakers were not able to survive without cooperating with foreign powerful carmakers. Nissan has been in restructuring under the French managers dispatched by Renault. Suzuki and Isuzu began to reinforce their cooperation with GM, whereas Fuji Heavy Industry (Subaru) and Mitsubishi are searching for their Western partners. It is only Toyota and Honda that seem to be able to compete by themselves on globalized automobile markets. Irony of the history, because until the end of the 1980s all Japanese carmakers were regarded as the most competitive companies of the world by incarnating the 'Lean Production' model whose basic model is the Toyota Production System. This stereotype has to be dismissed, because they have been having neither the same management nor the same strategy. This paper then tries to show the history of Japanese automobile industry from its very beginning to mid-1990 when the majority of carmakers are facing a crisis. In doing so, it presents the specifie characteristics of Toyota by placing it in the historical perspective.
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-03-10
31巻
4号
開始ページ 153
終了ページ 175
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130033
JaLCDOI 10.18926/OER/41515
フルテキストURL oer_031_4_133_151.pdf
著者 Satoh, Michimasa|
抄録 The essence of the Statement of cash flows required by FASB's Statement of financial accounting standards No. 95 in 1987 is the cash basis statement of changes in a financial position, because it must show the reconciliation between net income and CFO (Cash flow from operations) in the main body or in the footnote of the statement. The year 1987 when the new basic financial statement appeared was the starting point from which the effort should be made to formulate new conceptual framework of financial accounting that accommodates three basic financial statements: the Balance sheet, Income statement, and the Statement of cash flows. However, little argument has been aroused toward this direction in the U. S. It is mainly because the traditional and conventional double entry bookkeeping system that is designed to prepare only the Balance sheet and the Income statements are deeply rooted to the conventional accounting philosophy. This system can be called "two dimensional accounting system", one dimension for the Balance sheet and another dimension for the Income statement. What we need now is to construct an accounting system that can produce all three basic financial statement at the same time. Such a system can be called "three dimensional double entry accounting system", and will be demonstrated in this paper. This 3 D accounting system can provide underlying basis for the Statement of cash flows as the basic financial statement, in terms of the system of accounts as well as the conceptual structure.
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-03-10
31巻
4号
開始ページ 133
終了ページ 151
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130032
JaLCDOI 10.18926/OER/41514
フルテキストURL oer_031_4_113_132.pdf
著者 Takemura, Shosuke|
抄録 Industrial policy has important effects on budget constraints of producer and consumer by changing relative prices among industrial sectors as well as regulation. I discussed some of the effects of budget constraint problems using policy decision line on my another paper. Experiences in some countries including Japan and U. S. tell us that some important industries particularly including semi-conductor industry have typical and interesting industrial problems and characters. In this paper I dare to study a few of theoretical explorations and some socio-economic facets. I use my several ideas and microeconomic tools necessary for analysis of industrial policy and regulation. Particularly I'd like to pay attention to two problems. They are information problem and interface problem. I called them so. The problems affect an innovational technology and a barrier of entry for enterprises and industries concerned. Also I'm going to discuss some industrial meanings using my new word "rivalry". This is a fatal word surpassing the classical and well-known one "competition".
出版物タイトル 岡山大学経済学会雑誌
発行日 2000-03-10
31巻
4号
開始ページ 113
終了ページ 132
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130031
JaLCDOI 10.18926/OER/41499
フルテキストURL oer_031_3_065_086.pdf
著者 山本 清|
抄録 The new public management (NPM) has spread around the world. Agencification, which is a separation of government into policy and execution functions, is not exceptional. While the process of organisation change differs among countries and services, many studies for innovation in the public sector have considered the transition collectively, i. e. a change from traditional administration to public management. This paper develops a new interactive staging model for organisational transition. The model divides the public services into four types in terms of interdependency and measurement objectivity of the composed activities, and also it considers interactions between internal and external actors of the organisation in the initiation, design and implementation stages. The new model is applied to agencification of the national museums in Japan, which is the transformation of cultural organisations providing a service composed of multiple activities.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-12-10
31巻
3号
開始ページ 65
終了ページ 86
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 120002695979
JaLCDOI 10.18926/OER/41497
フルテキストURL oer_031_3_001_033.pdf
著者 一ノ瀬 篤|
抄録 There will be no great opposition, among Japanese people, to the assertion that the problem of non-performing debt was the most important inducement to the present serious depression in Japan. The non-performing debt problem was brought about by the huge swell of the bubble in the later 1980's and its collapse after entering 1990's. As for the causes ofthe bubble formation several useful books were published rather intensively during 1992-93. But in February 1994, Mr. Mieno, the then Governor of the Bank of Japan, stated at a lecturing speech that the causes of the bubble had not been clarified yet. He enumerated some problems to be solved, for example why bubbles took place almost simultaneously over the world, and why such tremendous rise of asset prices occurred. Basically this reflection seems to be right. Relevant researches, which were published mostly during 1992-1993, if we dare to simplify, pointed out two factors as the important causes of the bubble: various financial de-regulations and long-lasted cheap money policy which was closely concerned with the so-called "international cooperation of economic policy" in 1986-87. This paper is not against these arguments at all. However it calls attentions to the fact that preceding researches have overlooked an important problem to be solved: that is to say, the problem of the correlation between the rapid appreciation of yen and the soaring up of asset prices. The paper tries to analyze the simultaneous development of yen appreciation and asset inflation. Consequently it points out that the key factor was the massive inflow of foreign short-term capital. In other words, banks took in huge short-term money from abroad and lent it to firms as impact loan, which is presumably a peculiar Japanese financial instrument. Firms converted borrowed dollar into yen and invested it in asset markets. In the case of stocks, Tokkin & Fan-tora, deposited with trust banks, played an important role as the intermediary. Thus the prices of assets rose steeply. The banks' huge taking-in of foreign short-term money resulted in a strong selling pressure on US dollar in the exchange market. Thus the dollar fell and the yen rose. A pioneering work along this line is S. Nakao (1991). Unfortunately he confines his interest to the relation between the activities of banks and the appreciation of yen, putting the codevelopment of yen appreciation and the asset inflation out of his argument. In addition, preceding researches, which stress the financial deregulations as the most important cause of the bubble, tend only to enumerate various de-regulations. And they seem to have been unsuccessful in clarifying what part of the deregulations was crucial. This paper deems the abolitions of regulations on impact loan and on yenten as crucial. It was these de-regulations that played by far the most important roles in the formation ofthe bubble. Finally, the reader will see some concluding remarks at the end of the paper. The main concern of the paper lies, however, in the field of fact verification. What to learn or derive from verified facts belongs rather to a role of politicians and high officials.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-12-10
31巻
3号
開始ページ 1
終了ページ 33
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 120002695977
JaLCDOI 10.18926/OER/41493
フルテキストURL oer_031_2_025_030.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 1999-09-10
31巻
2号
開始ページ 25
終了ページ 30
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130012
JaLCDOI 10.18926/OER/41492
フルテキストURL oer_031_2_001_024.pdf
著者 古松 紀子|
抄録 We consider public education provided obligatorily and equally for all individuals. It is usually said that compulsory public education ensures an equal opportunity of education for all individuals and contributes to human capital formation. We will discuss how the introduction of public education affects human capital accumulation and income distribution among heterogeneous individuals in an overlapping generation model. Particularly, we discuss those effects on the long-run equilibrium of individual human capital, considering the threshold effects of human capital stock.
出版物タイトル 岡山大学経済学会雑誌
発行日 1999-09-10
31巻
2号
開始ページ 1
終了ページ 24
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000130011
JaLCDOI 10.18926/OER/41487
フルテキストURL oer_031_1_095_100.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 1999-06-10
31巻
1号
開始ページ 95
終了ページ 100
ISSN 0386-3069
言語 英語
論文のバージョン publisher
NAID 110000129994